BCS-Consultancy: 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.
BCS-Consultancy
Largest movements
- Receivables within one year +€9,402
up €9,402 (+26.3%), from €35,726 to €45,129
of which Other amounts receivable: +€6,344
- Cash +€5,271
up €5,271 (+93.8%), from €5,621 to €10,892
mainly Trade debts (+€19,161) and Tax, wage and social debts (+€1,235)
- Trade debts +€19,161
up €19,161 (+97.7%), from €19,619 to €38,780
- Reserves -€5,417
down €5,417 (-36.8%), from €14,715 to €9,298
- Tax, wage and social debts +€1,235
up €1,235 (+68.6%), from €1,800 to €3,035
- Gross operating margin -€8,022
down €8,022 (-94.1%), from €8,522 to €500
- Write-downs +€5,220
new in 2025: €5,220
- Taxes -€1,753
down €1,753 (-95.9%), from €1,829 to €75
- Other operating charges +€438
up €438, from €0 to €438
- Financial charges +€344
up €344 (+223.6%), from €154 to €497
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 | €43,635 | €58,613 | +€14,979 | +34.3% |
| Current assets | 29/58 | €43,635 | €58,613 | +€14,979 | +34.3% |
| Amounts receivable within one year | 40/41 | €35,726 | €45,129 | +€9,402 | +26.3% |
| Trade receivables | 40 | €26,385 | €29,444 | +€3,058 | +11.6% |
| Other amounts receivable | 41 | €9,341 | €15,685 | +€6,344 | +67.9% |
| Cash at bank and in hand | 54/58 | €5,621 | €10,892 | +€5,271 | +93.8% |
| Deferred charges and accrued income | 490/1 | €2,287 | €2,593 | +€306 | +13.4% |
| Total equity and liabilities | 10/49 | €43,635 | €58,613 | +€14,979 | +34.3% |
| Equity | 10/15 | €22,215 | €16,798 | -€5,417 | -24.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €14,715 | €9,298 | -€5,417 | -36.8% |
| Distributable reserves | 133 | €14,715 | €9,298 | -€5,417 | -36.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €21,419 | €41,816 | +€20,396 | +95.2% |
| Amounts payable within one year | 42/48 | €21,419 | €41,816 | +€20,396 | +95.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €19,619 | €38,780 | +€19,161 | +97.7% |
| Suppliers | 440/4 | €19,619 | €38,780 | +€19,161 | +97.7% |
| Taxes, remuneration and social security | 45 | €1,800 | €3,035 | +€1,235 | +68.6% |
| Taxes | 450/3 | €1,800 | €3,035 | +€1,235 | +68.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,220 | +€5,220 | |
| Other operating charges | 640/8 | €0 | €438 | +€438 | |
| Gross operating margin | 9900 | €8,522 | €500 | -€8,022 | -94.1% |
| Operating profit (loss) | 9901 | €8,522 | -€5,158 | -€13,680 | |
| Financial income | 75/76B | €7 | €313 | +€306 | +4093.3% |
| Recurring financial income | 75 | €7 | €313 | +€306 | +4093.3% |
| Financial charges | 65/66B | €154 | €497 | +€344 | +223.6% |
| Recurring financial charges | 65 | €154 | €497 | +€344 | +223.6% |
| Profit (loss) for the period before taxes | 9903 | €8,376 | -€5,342 | -€13,718 | |
| Income taxes | 67/77 | €1,829 | €75 | -€1,753 | -95.9% |
| Profit (loss) for the period | 9904 | €6,547 | -€5,417 | -€11,965 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,547 | -€5,417 | -€11,965 |
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 4 October 2026 via checked.be.