BCS Consult: 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.
BCS Consult
Largest movements
- Cash +€36,169
up €36,169 (+20.2%), from €178,679 to €214,848
mainly Net result for the year (+€35,370) and Tax, wage and social debts (+€11,091)
- Receivables within one year +€22,059
up €22,059 (+79.7%), from €27,690 to €49,749
of which Trade receivables: +€25,252
- Reserves +€35,370
up €35,370 (+20.4%), from €173,340 to €208,710
- Tax, wage and social debts +€11,091
up €11,091 (+96.8%), from €11,453 to €22,544
- Trade debts +€9,393
up €9,393 (+280.8%), from €3,345 to €12,738
- Gross operating margin +€16,753
up €16,753 (+40.4%), from €41,488 to €58,241
- Financial income -€3,209
down €3,209 (-77.3%), from €4,150 to €941
- Taxes +€1,454
up €1,454 (+11.8%), from €12,283 to €13,737
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 | €212,915 | €271,270 | +€58,355 | +27.4% |
| Fixed assets | 21/28 | €6,546 | €6,037 | -€509 | -7.8% |
| Intangible fixed assets | 21 | €525 | €1,664 | +€1,139 | +217.0% |
| Tangible fixed assets | 22/27 | €6,021 | €4,373 | -€1,648 | -27.4% |
| Furniture and vehicles | 24 | €2,127 | €1,329 | -€798 | -37.5% |
| Other tangible fixed assets | 26 | €3,894 | €3,044 | -€850 | -21.8% |
| Current assets | 29/58 | €206,369 | €265,233 | +€58,864 | +28.5% |
| Amounts receivable within one year | 40/41 | €27,690 | €49,749 | +€22,059 | +79.7% |
| Trade receivables | 40 | €24,497 | €49,749 | +€25,252 | +103.1% |
| Other amounts receivable | 41 | €3,193 | - | -€3,193 | |
| Cash at bank and in hand | 54/58 | €178,679 | €214,848 | +€36,169 | +20.2% |
| Deferred charges and accrued income | 490/1 | - | €636 | +€636 | |
| Total equity and liabilities | 10/49 | €212,915 | €271,270 | +€58,355 | +27.4% |
| Equity | 10/15 | €195,565 | €230,935 | +€35,370 | +18.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €173,340 | €208,710 | +€35,370 | +20.4% |
| Distributable reserves | 133 | €173,340 | €208,710 | +€35,370 | +20.4% |
| Profit (loss) carried forward | 14 | €16,025 | €16,025 | = | 0.0% |
| Amounts payable | 17/49 | €17,350 | €40,335 | +€22,985 | +132.5% |
| Amounts payable within one year | 42/48 | €17,350 | €40,335 | +€22,985 | +132.5% |
| Trade debts | 44 | €3,345 | €12,738 | +€9,393 | +280.8% |
| Suppliers | 440/4 | €3,345 | €12,738 | +€9,393 | +280.8% |
| Taxes, remuneration and social security | 45 | €11,453 | €22,544 | +€11,091 | +96.8% |
| Taxes | 450/3 | €11,453 | €22,544 | +€11,091 | +96.8% |
| Other amounts payable | 47/48 | €2,552 | €5,053 | +€2,501 | +98.0% |
| Remuneration, social security and pensions | 62 | -€275 | - | +€275 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,026 | €2,392 | +€366 | +18.1% |
| Other operating charges | 640/8 | €63 | €63 | = | 0.0% |
| Non-recurring operating charges | 66A | - | €7,620 | +€7,620 | |
| Gross operating margin | 9900 | €41,488 | €58,241 | +€16,753 | +40.4% |
| Operating profit (loss) | 9901 | €39,674 | €48,166 | +€8,492 | +21.4% |
| Financial income | 75/76B | €4,150 | €941 | -€3,209 | -77.3% |
| Recurring financial income | 75 | €4,150 | €941 | -€3,209 | -77.3% |
| Financial charges | 65/66B | €64 | - | -€64 | |
| Recurring financial charges | 65 | €64 | - | -€64 | |
| Profit (loss) for the period before taxes | 9903 | €43,760 | €49,107 | +€5,347 | +12.2% |
| Income taxes | 67/77 | €12,283 | €13,737 | +€1,454 | +11.8% |
| Profit (loss) for the period | 9904 | €31,477 | €35,370 | +€3,893 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,477 | €35,370 | +€3,893 | +12.4% |
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 10 October 2026 via checked.be.