BDC 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.
BDC Consulting
Largest movements
- Cash -€7,851
down €7,851 (-83.2%), from €9,442 to €1,591
mainly Receivables within one year (-€4,381) and Net result for the year (-€4,230)
- Receivables within one year +€4,381
up €4,381 (+35.9%), from €12,194 to €16,575
of which Other amounts receivable: +€10,325
- Tangible fixed assets -€429
down €429 (-16.2%), from €2,653 to €2,224
of which Plant, machinery and equipment: -€621
- Profit (loss) carried forward -€3,843
new in 2022: -€3,843
- Trade debts +€2,140
up €2,140 (+49.2%), from €4,350 to €6,491
- Tax, wage and social debts -€1,761
down €1,761 (-26.5%), from €6,649 to €4,889
- Reserves -€387
down €387 (-6.1%), from €6,387 to €6,000
- Gross operating margin -€13,268
down €13,268 (-91.8%), from €14,447 to €1,179
- Taxes -€3,353
down €3,353 (-74.5%), from €4,500 to €1,147
- Financial charges +€580
up €580 (+28.2%), from €2,055 to €2,635
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,386 | €20,536 | -€3,851 | -15.8% |
| Fixed assets | 21/28 | €2,653 | €2,224 | -€429 | -16.2% |
| Tangible fixed assets | 22/27 | €2,653 | €2,224 | -€429 | -16.2% |
| Plant, machinery and equipment | 23 | €837 | €216 | -€621 | -74.2% |
| Furniture and vehicles | 24 | €1,816 | €2,008 | +€192 | +10.6% |
| Current assets | 29/58 | €21,733 | €18,312 | -€3,421 | -15.7% |
| Amounts receivable within one year | 40/41 | €12,194 | €16,575 | +€4,381 | +35.9% |
| Trade receivables | 40 | €9,453 | €3,509 | -€5,944 | -62.9% |
| Other amounts receivable | 41 | €2,741 | €13,066 | +€10,325 | +377% |
| Cash at bank and in hand | 54/58 | €9,442 | €1,591 | -€7,851 | -83.2% |
| Deferred charges and accrued income | 490/1 | €97 | €146 | +€49 | +50.0% |
| Total equity and liabilities | 10/49 | €24,386 | €20,536 | -€3,851 | -15.8% |
| Equity | 10/15 | €13,387 | €9,157 | -€4,230 | -31.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €6,387 | €6,000 | -€387 | -6.1% |
| Distributable reserves | 133 | €6,387 | €6,000 | -€387 | -6.1% |
| Profit (loss) carried forward | 14 | - | -€3,843 | -€3,843 | |
| Amounts payable | 17/49 | €11,000 | €11,379 | +€380 | +3.5% |
| Amounts payable within one year | 42/48 | €11,000 | €11,379 | +€380 | +3.5% |
| Trade debts | 44 | €4,350 | €6,491 | +€2,140 | +49.2% |
| Suppliers | 440/4 | €4,350 | €6,491 | +€2,140 | +49.2% |
| Taxes, remuneration and social security | 45 | €6,649 | €4,889 | -€1,761 | -26.5% |
| Taxes | 450/3 | €6,649 | €4,889 | -€1,761 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,505 | €1,627 | +€122 | +8.1% |
| Gross operating margin | 9900 | €14,447 | €1,179 | -€13,268 | -91.8% |
| Operating profit (loss) | 9901 | €12,942 | -€448 | -€13,390 | |
| Financial charges | 65/66B | €2,055 | €2,635 | +€580 | +28.2% |
| Recurring financial charges | 65 | €2,055 | €2,635 | +€580 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | €10,887 | -€3,083 | -€13,970 | |
| Income taxes | 67/77 | €4,500 | €1,147 | -€3,353 | -74.5% |
| Profit (loss) for the period | 9904 | €6,387 | -€4,230 | -€10,617 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,387 | -€4,230 | -€10,617 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.