BDan 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.
BDan Consulting
Largest movements
- Cash -€207,317
down €207,317 (-73.2%), from €283,039 to €75,722
mainly Other debts (-€220,000) and Contributions, distributions and other (-€50,000)
- Other debts -€220,000
down €220,000 (-81.5%), from €270,000 to €50,000
- Reserves +€13,431
up €13,431 (+54.9%), from €24,443 to €37,874
- Gross operating margin -€7,302
down €7,302 (-8.3%), from €88,007 to €80,705
- Taxes -€1,862
down €1,862 (-10.3%), from €18,136 to €16,274
- Financial income -€1,569
down €1,569 (-73.4%), from €2,136 to €568
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 | €312,238 | €106,056 | -€206,182 | -66.0% |
| Fixed assets | 21/28 | €3,280 | €2,349 | -€931 | -28.4% |
| Tangible fixed assets | 22/27 | €3,280 | €2,349 | -€931 | -28.4% |
| Furniture and vehicles | 24 | €3,280 | €2,349 | -€931 | -28.4% |
| Current assets | 29/58 | €308,957 | €103,707 | -€205,251 | -66.4% |
| Amounts receivable within one year | 40/41 | €25,727 | €27,836 | +€2,109 | +8.2% |
| Trade receivables | 40 | €25,727 | €27,836 | +€2,109 | +8.2% |
| Cash at bank and in hand | 54/58 | €283,039 | €75,722 | -€207,317 | -73.2% |
| Deferred charges and accrued income | 490/1 | €192 | €149 | -€43 | -22.2% |
| Total equity and liabilities | 10/49 | €312,238 | €106,056 | -€206,182 | -66.0% |
| Equity | 10/15 | €26,943 | €40,374 | +€13,431 | +49.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €24,443 | €37,874 | +€13,431 | +54.9% |
| Distributable reserves | 133 | €24,443 | €37,874 | +€13,431 | +54.9% |
| Amounts payable | 17/49 | €285,294 | €65,682 | -€219,612 | -77.0% |
| Amounts payable within one year | 42/48 | €285,294 | €65,682 | -€219,612 | -77.0% |
| Trade debts | 44 | €3,207 | €1,158 | -€2,049 | -63.9% |
| Suppliers | 440/4 | €3,207 | €1,158 | -€2,049 | -63.9% |
| Taxes, remuneration and social security | 45 | €12,088 | €14,524 | +€2,437 | +20.2% |
| Taxes | 450/3 | €12,088 | €14,524 | +€2,437 | +20.2% |
| Other amounts payable | 47/48 | €270,000 | €50,000 | -€220,000 | -81.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €827 | €931 | +€104 | +12.5% |
| Other operating charges | 640/8 | €564 | €582 | +€18 | +3.3% |
| Gross operating margin | 9900 | €88,007 | €80,705 | -€7,302 | -8.3% |
| Operating profit (loss) | 9901 | €86,616 | €79,192 | -€7,424 | -8.6% |
| Financial income | 75/76B | €2,136 | €568 | -€1,569 | -73.4% |
| Recurring financial income | 75 | €2,136 | €568 | -€1,569 | -73.4% |
| Financial charges | 65/66B | €121 | €55 | -€65 | -54.3% |
| Recurring financial charges | 65 | €121 | €55 | -€65 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | €88,631 | €79,704 | -€8,927 | -10.1% |
| Income taxes | 67/77 | €18,136 | €16,274 | -€1,862 | -10.3% |
| Profit (loss) for the period | 9904 | €70,496 | €63,431 | -€7,065 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,496 | €63,431 | -€7,065 | -10.0% |
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 9 October 2026 via checked.be.