BCN CONSULTING: what changed
Two fiscal 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.
BCN CONSULTING
Largest movements
- Deferred charges and accrued income +€24,691
up €24,691 (+140.4%), from €17,588 to €42,278
- Cash -€14,056
down €14,056 (-55.2%), from €25,461 to €11,405
mainly Deferred charges and accrued income (-€24,691) and Contributions, distributions and other (-€12,857)
- Tangible fixed assets -€9,825
down €9,825 (-11.4%), from €85,987 to €76,162
- Debts after one year -€2,330
down €2,330 (-6.2%), from €37,686 to €35,356
- Trade debts +€2,303
up €2,303 (+535.6%), from €430 to €2,733
- Reserves +€2,263
up €2,263 (+2.8%), from €81,132 to €83,395
- Tax, wage and social debts -€1,579
down €1,579 (-14.2%), from €11,102 to €9,523
- Financial charges -€40,435
down €40,435 (-93.1%), from €43,454 to €3,018
- Gross operating margin -€5,728
down €5,728 (-13.9%), from €41,202 to €35,474
- Depreciation +€1,071
up €1,071 (+12.2%), from €8,753 to €9,825
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.
Cash bridge derived
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 | €139,462 | €140,368 | +€905 | +0.6% |
| Fixed assets | 21/28 | €85,987 | €76,162 | -€9,825 | -11.4% |
| Tangible fixed assets | 22/27 | €85,987 | €76,162 | -€9,825 | -11.4% |
| Land and buildings | 22 | €74,677 | €69,821 | -€4,856 | -6.5% |
| Plant, machinery and equipment | 23 | €1,278 | €728 | -€550 | -43.0% |
| Furniture and vehicles | 24 | €10,032 | €5,613 | -€4,419 | -44.0% |
| Current assets | 29/58 | €53,476 | €64,206 | +€10,730 | +20.1% |
| Stocks and contracts in progress | 3 | €541 | €541 | = | 0.0% |
| Stocks | 30/36 | €541 | €541 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,875 | €9,971 | +€96 | +1.0% |
| Trade receivables | 40 | - | €6,119 | +€6,119 | |
| Other amounts receivable | 41 | €9,875 | €3,853 | -€6,023 | -61.0% |
| Current investments | 50/53 | €11 | €10 | -€1 | -7.9% |
| Cash at bank and in hand | 54/58 | €25,461 | €11,405 | -€14,056 | -55.2% |
| Deferred charges and accrued income | 490/1 | €17,588 | €42,278 | +€24,691 | +140.4% |
| Total equity and liabilities | 10/49 | €139,462 | €140,368 | +€905 | +0.6% |
| Equity | 10/15 | €87,332 | €89,595 | +€2,263 | +2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,132 | €83,395 | +€2,263 | +2.8% |
| Distributable reserves | 133 | €81,132 | €83,395 | +€2,263 | +2.8% |
| Amounts payable | 17/49 | €52,131 | €50,773 | -€1,358 | -2.6% |
| Amounts payable after more than one year | 17 | €37,686 | €35,356 | -€2,330 | -6.2% |
| Financial debts | 170/4 | €37,686 | €35,356 | -€2,330 | -6.2% |
| Amounts payable within one year | 42/48 | €13,823 | €14,585 | +€762 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €2,291 | €2,330 | +€39 | +1.7% |
| Trade debts | 44 | €430 | €2,733 | +€2,303 | +535.6% |
| Suppliers | 440/4 | €430 | €2,733 | +€2,303 | +535.6% |
| Taxes, remuneration and social security | 45 | €11,102 | €9,523 | -€1,579 | -14.2% |
| Taxes | 450/3 | €11,102 | €9,523 | -€1,579 | -14.2% |
| Accrued charges and deferred income | 492/3 | €622 | €832 | +€210 | +33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,753 | €9,825 | +€1,071 | +12.2% |
| Other operating charges | 640/8 | €885 | €995 | +€110 | +12.4% |
| Gross operating margin | 9900 | €41,202 | €35,474 | -€5,728 | -13.9% |
| Operating profit (loss) | 9901 | €31,564 | €24,655 | -€6,909 | -21.9% |
| Financial income | 75/76B | €277 | €213 | -€63 | -22.9% |
| Recurring financial income | 75 | €277 | €213 | -€63 | -22.9% |
| Financial charges | 65/66B | €43,454 | €3,018 | -€40,435 | -93.1% |
| Recurring financial charges | 65 | €43,454 | €3,018 | -€40,435 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,613 | €21,850 | +€33,463 | |
| Income taxes | 67/77 | €6,611 | €6,730 | +€118 | +1.8% |
| Profit (loss) for the period | 9904 | -€18,224 | €15,120 | +€33,345 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,224 | €15,120 | +€33,345 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.