BDF Consult: what changed
BDF Consult
Largest movements
- Cash -€96,713
down €96,713 (-95.7%), from €101,099 to €4,386
mainly Contributions, distributions and other (-€107,802) and Receivables within one year (-€14,772)
- Receivables within one year +€14,772
up €14,772 (+55.4%), from €26,685 to €41,457
of which Other amounts receivable: +€26,013
- Reserves -€107,802
down €107,802 (-100%), from €107,802 to €0
- Other debts +€32,771
up €32,771 (+532%), from €6,156 to €38,927
- Profit (loss) carried forward -€3,104
down €3,104, from €0 to -€3,104
- Tax, wage and social debts -€3,018
down €3,018 (-33.9%), from €8,899 to €5,881
of which Taxes: -€3,018
- Trade debts -€1,439
down €1,439 (-67.5%), from €2,134 to €694
- Gross operating margin -€139,646
down €139,646 (-96.4%), from €144,876 to €5,230
- Taxes -€30,921
down €30,921 (-92.6%), from €33,382 to €2,461
- Financial charges +€1,847
up €1,847 (+83.4%), from €2,214 to €4,061
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,990 | €47,849 | -€82,141 | -63.2% |
| Fixed assets | 21/28 | €1,668 | €1,705 | +€36 | +2.2% |
| Tangible fixed assets | 22/27 | €1,668 | €1,705 | +€36 | +2.2% |
| Plant, machinery and equipment | 23 | €1,668 | €1,705 | +€36 | +2.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €128,322 | €46,144 | -€82,178 | -64.0% |
| Amounts receivable within one year | 40/41 | €26,685 | €41,457 | +€14,772 | +55.4% |
| Trade receivables | 40 | €22,278 | €11,037 | -€11,241 | -50.5% |
| Other amounts receivable | 41 | €4,407 | €30,420 | +€26,013 | +590% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €101,099 | €4,386 | -€96,713 | -95.7% |
| Deferred charges and accrued income | 490/1 | €538 | €301 | -€237 | -44.1% |
| Total equity and liabilities | 10/49 | €129,990 | €47,849 | -€82,141 | -63.2% |
| Equity | 10/15 | €112,802 | €1,896 | -€110,906 | -98.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €107,802 | €0 | -€107,802 | -100% |
| Distributable reserves | 133 | €107,802 | €0 | -€107,802 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€3,104 | -€3,104 | |
| Amounts payable | 17/49 | €17,188 | €45,952 | +€28,764 | +167% |
| Amounts payable within one year | 42/48 | €17,188 | €45,502 | +€28,314 | +165% |
| Trade debts | 44 | €2,134 | €694 | -€1,439 | -67.5% |
| Suppliers | 440/4 | €2,134 | €694 | -€1,439 | -67.5% |
| Taxes, remuneration and social security | 45 | €8,899 | €5,881 | -€3,018 | -33.9% |
| Taxes | 450/3 | €5,726 | €2,708 | -€3,018 | -52.7% |
| Remuneration and social security | 454/9 | €3,173 | €3,173 | = | 0.0% |
| Other amounts payable | 47/48 | €6,156 | €38,927 | +€32,771 | +532% |
| Accrued charges and deferred income | 492/3 | - | €450 | +€450 | |
| Non-recurring operating income | 76A | - | €3,437 | +€3,437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,928 | €624 | -€1,304 | -67.6% |
| Other operating charges | 640/8 | €863 | €1,188 | +€325 | +37.6% |
| Gross operating margin | 9900 | €144,876 | €5,230 | -€139,646 | -96.4% |
| Operating profit (loss) | 9901 | €142,085 | €3,418 | -€138,667 | -97.6% |
| Financial income | 75/76B | €1,313 | €0 | -€1,313 | -100.0% |
| Recurring financial income | 75 | €1,313 | €0 | -€1,313 | -100.0% |
| Financial charges | 65/66B | €2,214 | €4,061 | +€1,847 | +83.4% |
| Recurring financial charges | 65 | €2,214 | €4,061 | +€1,847 | +83.4% |
| Profit (loss) for the period before taxes | 9903 | €141,184 | -€643 | -€141,827 | |
| Income taxes | 67/77 | €33,382 | €2,461 | -€30,921 | -92.6% |
| Profit (loss) for the period | 9904 | €107,802 | -€3,104 | -€110,906 | |
| Profit (loss) for the period to be appropriated | 9905 | €107,802 | -€3,104 | -€110,906 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.