BD CONSEILS: 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.
BD CONSEILS
Largest movements
- Receivables within one year -€10,604
down €10,604 (-11.1%), from €95,431 to €84,828
of which Other amounts receivable: -€10,531
- Cash +€7,675
up €7,675 (+53.1%), from €14,447 to €22,121
mainly Net result for the year (+€80,924) and Receivables within one year (+€10,604)
- Deferred charges and accrued income -€3,507
down €3,507 (-96.5%), from €3,634 to €128
- Reserves +€14,324
new in 2025: €14,324
- Tax, wage and social debts -€13,417
no longer reported in 2025 (was €13,417)
- Other debts -€9,656
down €9,656 (-12.7%), from €76,256 to €66,600
- Short-term financial debts +€2,533
up €2,533 (+49.6%), from €5,112 to €7,645
- Gross operating margin -€11,076
down €11,076 (-9.5%), from €116,135 to €105,059
- Taxes -€2,725
down €2,725 (-10.9%), from €24,932 to €22,208
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 | €113,604 | €107,169 | -€6,435 | -5.7% |
| Fixed assets | 21/28 | €93 | €93 | = | 0.0% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €113,512 | €107,076 | -€6,435 | -5.7% |
| Amounts receivable within one year | 40/41 | €95,431 | €84,828 | -€10,604 | -11.1% |
| Trade receivables | 40 | €72 | - | -€72 | |
| Other amounts receivable | 41 | €95,359 | €84,828 | -€10,531 | -11.0% |
| Cash at bank and in hand | 54/58 | €14,447 | €22,121 | +€7,675 | +53.1% |
| Deferred charges and accrued income | 490/1 | €3,634 | €128 | -€3,507 | -96.5% |
| Total equity and liabilities | 10/49 | €113,604 | €107,169 | -€6,435 | -5.7% |
| Equity | 10/15 | €18,600 | €32,924 | +€14,324 | +77.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €14,324 | +€14,324 | |
| Distributable reserves | 133 | - | €14,324 | +€14,324 | |
| Amounts payable | 17/49 | €95,004 | €74,245 | -€20,759 | -21.9% |
| Amounts payable within one year | 42/48 | €95,004 | €74,245 | -€20,759 | -21.9% |
| Financial debts | 43 | €5,112 | €7,645 | +€2,533 | +49.6% |
| Credit institutions | 430/8 | €5,112 | €7,645 | +€2,533 | +49.6% |
| Trade debts | 44 | €220 | - | -€220 | |
| Suppliers | 440/4 | €220 | - | -€220 | |
| Taxes, remuneration and social security | 45 | €13,417 | - | -€13,417 | |
| Taxes | 450/3 | €13,417 | - | -€13,417 | |
| Other amounts payable | 47/48 | €76,256 | €66,600 | -€9,656 | -12.7% |
| Other operating charges | 640/8 | €995 | €1,024 | +€30 | +3.0% |
| Gross operating margin | 9900 | €116,135 | €105,059 | -€11,076 | -9.5% |
| Operating profit (loss) | 9901 | €115,140 | €104,035 | -€11,105 | -9.6% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €765 | €903 | +€138 | +18.1% |
| Recurring financial charges | 65 | €765 | €903 | +€138 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €114,377 | €103,132 | -€11,245 | -9.8% |
| Income taxes | 67/77 | €24,932 | €22,208 | -€2,725 | -10.9% |
| Profit (loss) for the period | 9904 | €89,444 | €80,924 | -€8,521 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €89,444 | €80,924 | -€8,521 | -9.5% |
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.