BD-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.
BD-CONSULT
Largest movements
- Receivables within one year -€5,871
down €5,871 (-1.6%), from €363,280 to €357,408
of which Trade receivables: -€45,709
- Other debts -€30,384
down €30,384 (-53.3%), from €56,959 to €26,575
- Profit (loss) carried forward +€26,634
up €26,634 (+6.9%), from €387,800 to €414,434
- Tax, wage and social debts -€16,493
down €16,493 (-51.2%), from €32,200 to €15,707
- Trade debts +€15,000
up €15,000 (+202%), from €7,410 to €22,410
- Gross operating margin -€11,297
down €11,297 (-23.5%), from €48,048 to €36,751
- Taxes -€3,437
down €3,437 (-26.4%), from €13,016 to €9,580
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €510,580 | €505,338 | -€5,242 | -1.0% |
| Fixed assets | 21/28 | €199 | €199 | = | 0.0% |
| Tangible fixed assets | 22/27 | €199 | €199 | = | 0.0% |
| Plant, machinery and equipment | 23 | €199 | €199 | = | 0.0% |
| Current assets | 29/58 | €510,381 | €505,139 | -€5,242 | -1.0% |
| Amounts receivable within one year | 40/41 | €363,280 | €357,408 | -€5,871 | -1.6% |
| Trade receivables | 40 | €144,237 | €98,528 | -€45,709 | -31.7% |
| Other amounts receivable | 41 | €219,043 | €258,881 | +€39,838 | +18.2% |
| Cash at bank and in hand | 54/58 | €145,874 | €147,731 | +€1,857 | +1.3% |
| Deferred charges and accrued income | 490/1 | €1,228 | - | -€1,228 | |
| Total equity and liabilities | 10/49 | €510,580 | €505,338 | -€5,242 | -1.0% |
| Equity | 10/15 | €414,012 | €440,646 | +€26,634 | +6.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €20,014 | €20,014 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €18,155 | €18,155 | = | 0.0% |
| Profit (loss) carried forward | 14 | €387,800 | €414,434 | +€26,634 | +6.9% |
| Amounts payable | 17/49 | €96,569 | €64,692 | -€31,876 | -33.0% |
| Amounts payable within one year | 42/48 | €96,569 | €64,692 | -€31,876 | -33.0% |
| Trade debts | 44 | €7,410 | €22,410 | +€15,000 | +202% |
| Suppliers | 440/4 | €7,410 | €22,410 | +€15,000 | +202% |
| Taxes, remuneration and social security | 45 | €32,200 | €15,707 | -€16,493 | -51.2% |
| Taxes | 450/3 | €32,200 | €15,707 | -€16,493 | -51.2% |
| Other amounts payable | 47/48 | €56,959 | €26,575 | -€30,384 | -53.3% |
| Remuneration, social security and pensions | 62 | -€316 | - | +€316 | |
| Other operating charges | 640/8 | €559 | €543 | -€16 | -2.9% |
| Gross operating margin | 9900 | €48,048 | €36,751 | -€11,297 | -23.5% |
| Operating profit (loss) | 9901 | €47,805 | €36,208 | -€11,597 | -24.3% |
| Financial income | 75/76B | €448 | €390 | -€58 | -13.0% |
| Recurring financial income | 75 | €448 | €390 | -€58 | -13.0% |
| Financial charges | 65/66B | €339 | €384 | +€45 | +13.3% |
| Recurring financial charges | 65 | €339 | €384 | +€45 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €47,915 | €36,214 | -€11,701 | -24.4% |
| Income taxes | 67/77 | €13,016 | €9,580 | -€3,437 | -26.4% |
| Profit (loss) for the period | 9904 | €34,898 | €26,634 | -€8,264 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,898 | €26,634 | -€8,264 | -23.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.