BCP CONSULT: 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.
BCP CONSULT
Largest movements
- Cash -€29,350
down €29,350 (-64.7%), from €45,339 to €15,989
mainly Net result for the year (-€18,894) and Receivables within one year (-€10,026)
- Receivables within one year +€10,026
up €10,026 (+106.6%), from €9,406 to €19,431
of which Trade receivables: +€8,044
- Tangible fixed assets -€5,937
down €5,937 (-18.4%), from €32,210 to €26,274
of which Furniture and vehicles: -€4,854
- Deferred charges and accrued income +€4,173
up €4,173 (+204.2%), from €2,043 to €6,216
- Profit (loss) carried forward -€18,894
down €18,894, from €10,373 to -€8,521
- Trade debts +€12,256
up €12,256 (+363.0%), from €3,376 to €15,633
of which Suppliers: +€12,656
- Debts after one year -€7,569
down €7,569 (-59.7%), from €12,668 to €5,100
- Tax, wage and social debts -€5,964
down €5,964 (-94.8%), from €6,289 to €325
- Other debts -€1,012
down €1,012 (-3.4%), from €30,042 to €29,030
- Gross operating margin -€31,501
down €31,501, from €26,785 to -€4,715
- Taxes -€6,055
down €6,055 (-97.9%), from €6,187 to €132
- Financial charges +€1,438
up €1,438 (+171.6%), from €838 to €2,276
- Depreciation +€696
up €696 (+6.6%), from €10,507 to €11,203
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 | €90,399 | €69,311 | -€21,088 | -23.3% |
| Fixed assets | 21/28 | €33,610 | €27,674 | -€5,937 | -17.7% |
| Tangible fixed assets | 22/27 | €32,210 | €26,274 | -€5,937 | -18.4% |
| Plant, machinery and equipment | 23 | €2,702 | €1,620 | -€1,082 | -40.0% |
| Furniture and vehicles | 24 | €24,393 | €19,539 | -€4,854 | -19.9% |
| Other tangible fixed assets | 26 | €5,115 | €5,115 | = | 0.0% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €56,789 | €41,637 | -€15,151 | -26.7% |
| Amounts receivable within one year | 40/41 | €9,406 | €19,431 | +€10,026 | +106.6% |
| Trade receivables | 40 | €5,724 | €13,768 | +€8,044 | +140.5% |
| Other amounts receivable | 41 | €3,682 | €5,663 | +€1,981 | +53.8% |
| Cash at bank and in hand | 54/58 | €45,339 | €15,989 | -€29,350 | -64.7% |
| Deferred charges and accrued income | 490/1 | €2,043 | €6,216 | +€4,173 | +204.2% |
| Total equity and liabilities | 10/49 | €90,399 | €69,311 | -€21,088 | -23.3% |
| Equity | 10/15 | €30,550 | €11,656 | -€18,894 | -61.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,577 | €1,577 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,577 | €1,577 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,373 | -€8,521 | -€18,894 | |
| Amounts payable | 17/49 | €59,849 | €57,655 | -€2,194 | -3.7% |
| Amounts payable after more than one year | 17 | €12,668 | €5,100 | -€7,569 | -59.7% |
| Financial debts | 170/4 | €12,668 | €5,100 | -€7,569 | -59.7% |
| Amounts payable within one year | 42/48 | €47,181 | €52,556 | +€5,375 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €7,473 | €7,569 | +€95 | +1.3% |
| Trade debts | 44 | €3,376 | €15,633 | +€12,256 | +363.0% |
| Suppliers | 440/4 | €2,976 | €15,633 | +€12,656 | +425.3% |
| Bills of exchange payable | 441 | €400 | - | -€400 | |
| Taxes, remuneration and social security | 45 | €6,289 | €325 | -€5,964 | -94.8% |
| Taxes | 450/3 | €6,289 | €325 | -€5,964 | -94.8% |
| Other amounts payable | 47/48 | €30,042 | €29,030 | -€1,012 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,507 | €11,203 | +€696 | +6.6% |
| Other operating charges | 640/8 | €704 | €569 | -€136 | -19.3% |
| Gross operating margin | 9900 | €26,785 | -€4,715 | -€31,501 | |
| Operating profit (loss) | 9901 | €15,574 | -€16,487 | -€32,061 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +16.7% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +16.7% |
| Financial charges | 65/66B | €838 | €2,276 | +€1,438 | +171.6% |
| Recurring financial charges | 65 | €838 | €2,276 | +€1,438 | +171.6% |
| Profit (loss) for the period before taxes | 9903 | €14,737 | -€18,763 | -€33,499 | |
| Income taxes | 67/77 | €6,187 | €132 | -€6,055 | -97.9% |
| Profit (loss) for the period | 9904 | €8,550 | -€18,894 | -€27,444 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,550 | -€18,894 | -€27,444 |
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 7 October 2026 via checked.be.