BCM CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BCM CONSULTING
Largest movements
- Cash +€8,302
up €8,302 (+87.7%), from €9,468 to €17,770
mainly Net result for the year (+€27,178) and Tax, wage and social debts (+€6,428)
- Receivables within one year +€3,868
up €3,868 (+18.3%), from €21,184 to €25,052
of which Other amounts receivable: +€3,208
- Deferred charges and accrued income -€809
down €809 (-49.2%), from €1,642 to €834
- Profit (loss) carried forward +€9,531
up €9,531 (+67.9%), from €14,042 to €23,574
- Tax, wage and social debts +€6,428
up €6,428 (+33.9%), from €18,934 to €25,362
of which Taxes: +€6,428
- Current portion of long-term debt -€3,812
no longer reported in 2025 (was €3,812)
- Gross operating margin +€9,412
up €9,412 (+32.8%), from €28,669 to €38,081
- Taxes +€2,072
up €2,072 (+34.4%), from €6,023 to €8,095
- Financial charges -€482
down €482 (-63.3%), from €761 to €279
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,642 | €52,353 | +€11,710 | +28.8% |
| Fixed assets | 21/28 | €8,348 | €8,697 | +€349 | +4.2% |
| Tangible fixed assets | 22/27 | €8,348 | €8,697 | +€349 | +4.2% |
| Furniture and vehicles | 24 | €1,621 | €2,318 | +€697 | +43.0% |
| Other tangible fixed assets | 26 | €6,727 | €6,379 | -€348 | -5.2% |
| Current assets | 29/58 | €32,294 | €43,656 | +€11,362 | +35.2% |
| Amounts receivable within one year | 40/41 | €21,184 | €25,052 | +€3,868 | +18.3% |
| Trade receivables | 40 | €1,627 | €2,287 | +€660 | +40.5% |
| Other amounts receivable | 41 | €19,557 | €22,766 | +€3,208 | +16.4% |
| Cash at bank and in hand | 54/58 | €9,468 | €17,770 | +€8,302 | +87.7% |
| Deferred charges and accrued income | 490/1 | €1,642 | €834 | -€809 | -49.2% |
| Total equity and liabilities | 10/49 | €40,642 | €52,353 | +€11,710 | +28.8% |
| Equity | 10/15 | €16,042 | €25,574 | +€9,531 | +59.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,042 | €23,574 | +€9,531 | +67.9% |
| Amounts payable | 17/49 | €24,600 | €26,779 | +€2,179 | +8.9% |
| Amounts payable within one year | 42/48 | €24,420 | €26,779 | +€2,359 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €3,812 | - | -€3,812 | |
| Trade debts | 44 | €1,674 | €1,417 | -€257 | -15.3% |
| Suppliers | 440/4 | €1,674 | €1,417 | -€257 | -15.3% |
| Taxes, remuneration and social security | 45 | €18,934 | €25,362 | +€6,428 | +33.9% |
| Taxes | 450/3 | €17,934 | €24,362 | +€6,428 | +35.8% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €180 | - | -€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,153 | €2,161 | +€9 | +0.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €28,669 | €38,081 | +€9,412 | +32.8% |
| Operating profit (loss) | 9901 | €26,129 | €35,520 | +€9,391 | +35.9% |
| Financial income | 75/76B | €7 | €32 | +€25 | +360% |
| Recurring financial income | 75 | €7 | €32 | +€25 | +360% |
| Financial charges | 65/66B | €761 | €279 | -€482 | -63.3% |
| Recurring financial charges | 65 | €761 | €279 | -€482 | -63.3% |
| Profit (loss) for the period before taxes | 9903 | €25,375 | €35,273 | +€9,898 | +39.0% |
| Income taxes | 67/77 | €6,023 | €8,095 | +€2,072 | +34.4% |
| Profit (loss) for the period | 9904 | €19,353 | €27,178 | +€7,826 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,353 | €27,178 | +€7,826 | +40.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.