BDE consulting: 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.
BDE consulting
Largest movements
- Tangible fixed assets -€37,612
down €37,612 (-21.1%), from €178,302 to €140,690
of which Leasing and similar rights: -€32,000
- Deferred charges and accrued income -€2,535
down €2,535 (-80.0%), from €3,171 to €635
- Cash -€2,219
down €2,219 (-42.0%), from €5,289 to €3,069
mainly Net result for the year (-€68,500) and Current portion of long-term debt (-€38,659)
- Other debts +€93,819
up €93,819 (+52.1%), from €180,012 to €273,832
- Profit (loss) carried forward -€68,500
down €68,500 (-58.8%), from -€116,503 to -€185,004
- Current portion of long-term debt -€38,659
down €38,659 (-57.2%), from €67,585 to €28,926
- Debts after one year -€28,926
down €28,926 (-73.1%), from €39,552 to €10,626
- Tax, wage and social debts -€2,192
down €2,192 (-79.7%), from €2,751 to €559
- Gross operating margin -€4,286
down €4,286 (-39.7%), from €10,800 to €6,515
- Financial charges -€1,992
down €1,992 (-39.4%), from €5,060 to €3,067
- Other operating charges -€1,289
down €1,289 (-31.0%), from €4,164 to €2,875
- Depreciation +€800
up €800 (+1.2%), from €67,735 to €68,535
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 | €194,914 | €152,169 | -€42,745 | -21.9% |
| Fixed assets | 21/28 | €178,302 | €140,690 | -€37,612 | -21.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €178,302 | €140,690 | -€37,612 | -21.1% |
| Plant, machinery and equipment | 23 | €50,580 | €52,812 | +€2,232 | +4.4% |
| Furniture and vehicles | 24 | €48,116 | €28,216 | -€19,901 | -41.4% |
| Leasing and similar rights | 25 | €79,605 | €47,605 | -€32,000 | -40.2% |
| Assets under construction and advance payments | 27 | - | €12,057 | +€12,057 | |
| Current assets | 29/58 | €16,612 | €11,478 | -€5,134 | -30.9% |
| Stocks and contracts in progress | 3 | €247 | €247 | = | 0.0% |
| Stocks | 30/36 | €247 | €247 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,905 | €7,527 | -€379 | -4.8% |
| Trade receivables | 40 | €2,145 | - | -€2,145 | |
| Other amounts receivable | 41 | €5,760 | €7,527 | +€1,766 | +30.7% |
| Cash at bank and in hand | 54/58 | €5,289 | €3,069 | -€2,219 | -42.0% |
| Deferred charges and accrued income | 490/1 | €3,171 | €635 | -€2,535 | -80.0% |
| Total equity and liabilities | 10/49 | €194,914 | €152,169 | -€42,745 | -21.9% |
| Equity | 10/15 | -€96,603 | -€165,104 | -€68,500 | -70.9% |
| Contributions | 10/11 | €19,900 | €19,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,503 | -€185,004 | -€68,500 | -58.8% |
| Amounts payable | 17/49 | €291,517 | €317,272 | +€25,755 | +8.8% |
| Amounts payable after more than one year | 17 | €39,552 | €10,626 | -€28,926 | -73.1% |
| Financial debts | 170/4 | €39,552 | €10,626 | -€28,926 | -73.1% |
| Amounts payable within one year | 42/48 | €251,965 | €306,646 | +€54,682 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | €67,585 | €28,926 | -€38,659 | -57.2% |
| Trade debts | 44 | €1,616 | €3,329 | +€1,713 | +106.0% |
| Suppliers | 440/4 | €1,616 | €3,329 | +€1,713 | +106.0% |
| Taxes, remuneration and social security | 45 | €2,751 | €559 | -€2,192 | -79.7% |
| Taxes | 450/3 | €2,751 | €559 | -€2,192 | -79.7% |
| Other amounts payable | 47/48 | €180,012 | €273,832 | +€93,819 | +52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,735 | €68,535 | +€800 | +1.2% |
| Other operating charges | 640/8 | €4,164 | €2,875 | -€1,289 | -31.0% |
| Gross operating margin | 9900 | €10,800 | €6,515 | -€4,286 | -39.7% |
| Operating profit (loss) | 9901 | -€61,099 | -€64,896 | -€3,797 | -6.2% |
| Financial income | 75/76B | €0 | €1 | +€1 | +930.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +930.0% |
| Financial charges | 65/66B | €5,060 | €3,067 | -€1,992 | -39.4% |
| Recurring financial charges | 65 | €5,060 | €3,067 | -€1,992 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | -€66,159 | -€67,962 | -€1,804 | -2.7% |
| Income taxes | 67/77 | €522 | €538 | +€16 | +3.2% |
| Profit (loss) for the period | 9904 | -€66,680 | -€68,500 | -€1,820 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,680 | -€68,500 | -€1,820 | -2.7% |
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.