BDG CONSULTANCY SERVICES: 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.
BDG CONSULTANCY SERVICES
Largest movements
- Tangible fixed assets -€202,978
down €202,978 (-49.0%), from €414,522 to €211,544
of which Land and buildings: -€210,430
- Cash +€199,642
up €199,642 (+3,419%), from €5,840 to €205,482
mainly Investment in fixed assets (net) (+€194,052) and Net result for the year (+€171,764)
- Receivables within one year +€11,094
up €11,094 (+60.9%), from €18,219 to €29,313
of which Trade receivables: +€13,976
- Debts after one year -€185,247
down €185,247 (-48.3%), from €383,755 to €198,508
- Reserves +€147,274
up €147,274 (+357%), from €41,198 to €188,472
of which Distributable reserves: +€147,273
- Profit (loss) carried forward +€24,490
no longer reported in 2025 (was -€24,490)
- Tax, wage and social debts +€15,937
up €15,937 (+138%), from €11,542 to €27,479
of which Taxes: +€8,779
- Trade debts +€14,272
up €14,272 (+357%), from €3,999 to €18,271
- Gross operating margin +€234,093
up €234,093 (+695%), from €33,659 to €267,752
- Taxes +€65,373
up €65,373 (+49,153%), from €133 to €65,506
- Depreciation -€30,730
down €30,730 (-73.5%), from €41,794 to €11,064
- Financial charges +€3,563
up €3,563 (+28.1%), from €12,695 to €16,258
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.
Derived cash bridge
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 | €440,719 | €446,339 | +€5,620 | +1.3% |
| Fixed assets | 21/28 | €416,660 | €211,544 | -€205,116 | -49.2% |
| Tangible fixed assets | 22/27 | €414,522 | €211,544 | -€202,978 | -49.0% |
| Land and buildings | 22 | €392,277 | €181,847 | -€210,430 | -53.6% |
| Plant, machinery and equipment | 23 | €9,468 | €1,751 | -€7,717 | -81.5% |
| Furniture and vehicles | 24 | €7,249 | €24,017 | +€16,768 | +231% |
| Other tangible fixed assets | 26 | €5,528 | €3,930 | -€1,598 | -28.9% |
| Financial fixed assets | 28 | €2,138 | - | -€2,138 | |
| Current assets | 29/58 | €24,059 | €234,795 | +€210,736 | +876% |
| Amounts receivable within one year | 40/41 | €18,219 | €29,313 | +€11,094 | +60.9% |
| Trade receivables | 40 | €15,337 | €29,313 | +€13,976 | +91.1% |
| Other amounts receivable | 41 | €2,882 | - | -€2,882 | |
| Cash at bank and in hand | 54/58 | €5,840 | €205,482 | +€199,642 | +3,419% |
| Total equity and liabilities | 10/49 | €440,719 | €446,339 | +€5,620 | +1.3% |
| Equity | 10/15 | €22,908 | €194,672 | +€171,764 | +750% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,198 | €188,472 | +€147,274 | +357% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,380 | €4,380 | +€0 | 0.0% |
| Distributable reserves | 133 | €34,958 | €182,231 | +€147,273 | +421% |
| Profit (loss) carried forward | 14 | -€24,490 | - | +€24,490 | |
| Amounts payable | 17/49 | €417,811 | €251,667 | -€166,144 | -39.8% |
| Amounts payable after more than one year | 17 | €383,755 | €198,508 | -€185,247 | -48.3% |
| Financial debts | 170/4 | €383,755 | €198,508 | -€185,247 | -48.3% |
| Amounts payable within one year | 42/48 | €34,056 | €53,160 | +€19,104 | +56.1% |
| Current portion of amounts payable after more than one year | 42 | €18,515 | €7,410 | -€11,105 | -60.0% |
| Trade debts | 44 | €3,999 | €18,271 | +€14,272 | +357% |
| Suppliers | 440/4 | €3,999 | €18,271 | +€14,272 | +357% |
| Taxes, remuneration and social security | 45 | €11,542 | €27,479 | +€15,937 | +138% |
| Taxes | 450/3 | €9,795 | €18,574 | +€8,779 | +89.6% |
| Remuneration and social security | 454/9 | €1,747 | €8,905 | +€7,158 | +410% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,794 | €11,064 | -€30,730 | -73.5% |
| Other operating charges | 640/8 | €3,578 | €3,172 | -€406 | -11.4% |
| Gross operating margin | 9900 | €33,659 | €267,752 | +€234,093 | +695% |
| Operating profit (loss) | 9901 | -€11,713 | €253,516 | +€265,229 | |
| Financial income | 75/76B | €51 | €12 | -€39 | -76.4% |
| Recurring financial income | 75 | €51 | €12 | -€39 | -76.4% |
| Financial charges | 65/66B | €12,695 | €16,258 | +€3,563 | +28.1% |
| Recurring financial charges | 65 | €12,695 | €16,258 | +€3,563 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,357 | €237,270 | +€261,627 | |
| Income taxes | 67/77 | €133 | €65,506 | +€65,373 | +49,153% |
| Profit (loss) for the period | 9904 | -€24,490 | €171,764 | +€196,254 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,490 | €171,764 | +€196,254 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.