BD CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year -€2,217
down €2,217 (-53.6%), from €4,134 to €1,917
of which Other amounts receivable: -€2,110
- Deferred charges and accrued income +€646
new in 2025: €646
- Cash +€470
up €470 (+69.2%), from €679 to €1,149
mainly Receivables within one year (+€2,217) and Depreciation (+€764)
- Tangible fixed assets +€194
up €194 (+27.2%), from €714 to €908
of which Plant, machinery and equipment: +€592
- Profit (loss) carried forward -€933
down €933 (-11.5%), from -€8,084 to -€9,017
- Current portion of long-term debt -€347
no longer reported in 2025 (was €347)
- Trade debts +€213
new in 2025: €213
- Tax, wage and social debts +€174
up €174 (+100.2%), from €174 to €348
- Other operating charges +€5,623
new in 2025: €5,623
- Purchases and services -€4,714
no longer reported in 2025 (was €4,714)
- Depreciation -€3,542
down €3,542 (-82.3%), from €4,306 to €764
- Gross operating margin +€1,834
up €1,834 (+45.6%), from €4,023 to €5,857
- Turnover -€1,310
down €1,310 (-18.4%), from €7,137 to €5,827
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 | €5,527 | €4,620 | -€907 | -16.4% |
| Fixed assets | 21/28 | €714 | €908 | +€194 | +27.2% |
| Tangible fixed assets | 22/27 | €714 | €908 | +€194 | +27.2% |
| Plant, machinery and equipment | 23 | €316 | €908 | +€592 | +187.4% |
| Furniture and vehicles | 24 | €398 | €0 | -€398 | -100.0% |
| Current assets | 29/58 | €4,813 | €3,712 | -€1,101 | -22.9% |
| Amounts receivable within one year | 40/41 | €4,134 | €1,917 | -€2,217 | -53.6% |
| Trade receivables | 40 | €129 | €22 | -€107 | -83.0% |
| Other amounts receivable | 41 | €4,005 | €1,895 | -€2,110 | -52.7% |
| Cash at bank and in hand | 54/58 | €679 | €1,149 | +€470 | +69.2% |
| Deferred charges and accrued income | 490/1 | - | €646 | +€646 | |
| Total equity and liabilities | 10/49 | €5,527 | €4,620 | -€907 | -16.4% |
| Equity | 10/15 | €4,788 | €3,855 | -€933 | -19.5% |
| Contributions | 10/11 | €6,201 | €6,201 | = | 0.0% |
| Capital | 10 | €6,201 | €6,201 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,399 | €12,399 | = | 0.0% |
| Reserves | 13 | €6,671 | €6,671 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €6,671 | €1,860 | -€4,811 | -72.1% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €4,811 | - | -€4,811 | |
| Distributable reserves | 133 | - | €4,811 | +€4,811 | |
| Profit (loss) carried forward | 14 | -€8,084 | -€9,017 | -€933 | -11.5% |
| Amounts payable | 17/49 | €739 | €765 | +€26 | +3.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €739 | €765 | +€26 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €347 | - | -€347 | |
| Trade debts | 44 | - | €213 | +€213 | |
| Suppliers | 440/4 | - | €213 | +€213 | |
| Taxes, remuneration and social security | 45 | €174 | €348 | +€174 | +100.2% |
| Taxes | 450/3 | €174 | €348 | +€174 | +100.2% |
| Other amounts payable | 47/48 | €218 | €203 | -€15 | -6.7% |
| Turnover | 70 | €7,137 | €5,827 | -€1,310 | -18.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,714 | - | -€4,714 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,306 | €764 | -€3,542 | -82.3% |
| Other operating charges | 640/8 | - | €5,623 | +€5,623 | |
| Gross operating margin | 9900 | €4,023 | €5,857 | +€1,834 | +45.6% |
| Operating profit (loss) | 9901 | -€283 | -€530 | -€247 | -87.1% |
| Financial income | 75/76B | €45 | €124 | +€79 | +174.5% |
| Recurring financial income | 75 | €45 | €124 | +€79 | +174.5% |
| Financial charges | 65/66B | €202 | €188 | -€14 | -6.8% |
| Recurring financial charges | 65 | €202 | €188 | -€14 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | -€440 | -€594 | -€154 | -35.1% |
| Income taxes | 67/77 | €174 | €338 | +€164 | +94.5% |
| Profit (loss) for the period | 9904 | -€614 | -€933 | -€319 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€614 | -€933 | -€319 | -51.9% |
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.