BCSOFT CONSULTANCY: 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.
BCSOFT CONSULTANCY
Largest movements
- Tangible fixed assets -€13,565
down €13,565 (-13.0%), from €104,292 to €90,727
of which Furniture and vehicles: -€8,057
- Cash +€11,680
up €11,680 (+64.7%), from €18,057 to €29,737
mainly Depreciation (+€24,232) and Net result for the year (+€13,606)
- Receivables within one year +€11,619
up €11,619 (+53.3%), from €21,807 to €33,426
of which Other amounts receivable: +€11,618
- Reserves +€13,605
up €13,605 (+18.3%), from €74,283 to €87,888
of which Distributable reserves: +€13,605
- Debts after one year -€11,051
down €11,051 (-33.0%), from €33,521 to €22,470
- Tax, wage and social debts +€5,584
up €5,584 (+92.2%), from €6,054 to €11,638
- Current portion of long-term debt +€1,730
up €1,730 (+13.2%), from €13,113 to €14,843
- Gross operating margin +€15,394
up €15,394 (+44.5%), from €34,600 to €49,994
- Depreciation +€10,147
up €10,147 (+72.0%), from €14,085 to €24,232
- Financial charges +€1,513
up €1,513 (+313%), from €484 to €1,997
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 | €145,633 | €156,201 | +€10,568 | +7.3% |
| Fixed assets | 21/28 | €104,292 | €90,727 | -€13,565 | -13.0% |
| Tangible fixed assets | 22/27 | €104,292 | €90,727 | -€13,565 | -13.0% |
| Furniture and vehicles | 24 | €69,072 | €61,015 | -€8,057 | -11.7% |
| Other tangible fixed assets | 26 | €35,220 | €29,712 | -€5,508 | -15.6% |
| Current assets | 29/58 | €41,341 | €65,474 | +€24,133 | +58.4% |
| Amounts receivable within one year | 40/41 | €21,807 | €33,426 | +€11,619 | +53.3% |
| Trade receivables | 40 | €17,469 | €17,469 | +€0 | 0.0% |
| Other amounts receivable | 41 | €4,338 | €15,956 | +€11,618 | +268% |
| Cash at bank and in hand | 54/58 | €18,057 | €29,737 | +€11,680 | +64.7% |
| Deferred charges and accrued income | 490/1 | €1,477 | €2,311 | +€834 | +56.4% |
| Total equity and liabilities | 10/49 | €145,633 | €156,201 | +€10,568 | +7.3% |
| Equity | 10/15 | €92,913 | €106,518 | +€13,605 | +14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,283 | €87,888 | +€13,605 | +18.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €72,423 | €86,028 | +€13,605 | +18.8% |
| Profit (loss) carried forward | 14 | €30 | €30 | -€0 | -0.4% |
| Amounts payable | 17/49 | €52,720 | €49,683 | -€3,037 | -5.8% |
| Amounts payable after more than one year | 17 | €33,521 | €22,470 | -€11,051 | -33.0% |
| Financial debts | 170/4 | €33,521 | €22,470 | -€11,051 | -33.0% |
| Amounts payable within one year | 42/48 | €19,199 | €27,213 | +€8,014 | +41.7% |
| Current portion of amounts payable after more than one year | 42 | €13,113 | €14,843 | +€1,730 | +13.2% |
| Trade debts | 44 | €32 | €732 | +€700 | +2,187% |
| Suppliers | 440/4 | €32 | €732 | +€700 | +2,187% |
| Taxes, remuneration and social security | 45 | €6,054 | €11,638 | +€5,584 | +92.2% |
| Taxes | 450/3 | €6,054 | €11,638 | +€5,584 | +92.2% |
| Non-recurring operating income | 76A | - | €1,141 | +€1,141 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,085 | €24,232 | +€10,147 | +72.0% |
| Other operating charges | 640/8 | €1,066 | €1,454 | +€388 | +36.4% |
| Gross operating margin | 9900 | €34,600 | €49,994 | +€15,394 | +44.5% |
| Operating profit (loss) | 9901 | €19,449 | €24,307 | +€4,858 | +25.0% |
| Financial income | 75/76B | €262 | €423 | +€161 | +61.4% |
| Recurring financial income | 75 | €262 | €423 | +€161 | +61.4% |
| Financial charges | 65/66B | €484 | €1,997 | +€1,513 | +313% |
| Recurring financial charges | 65 | €484 | €1,997 | +€1,513 | +313% |
| Profit (loss) for the period before taxes | 9903 | €19,227 | €22,733 | +€3,506 | +18.2% |
| Income taxes | 67/77 | €9,395 | €9,127 | -€268 | -2.9% |
| Profit (loss) for the period | 9904 | €9,832 | €13,606 | +€3,774 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,832 | €13,606 | +€3,774 | +38.4% |
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 13 October 2026 via checked.be.