BDI Consult: 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.
BDI Consult
Largest movements
- Cash +€48,333
up €48,333 (+44.4%), from €108,871 to €157,204
mainly Net result for the year (+€55,293) and Receivables within one year (+€6,385)
- Tangible fixed assets +€6,747
up €6,747 (+254.7%), from €2,649 to €9,397
of which Furniture and vehicles: +€7,822
- Receivables within one year -€6,385
down €6,385 (-27.4%), from €23,338 to €16,953
of which Other amounts receivable: -€5,493
- Reserves +€45,881
up €45,881 (+37.3%), from €123,047 to €168,928
- Tax, wage and social debts +€3,800
up €3,800 (+50.8%), from €7,482 to €11,282
of which Taxes: +€2,800
- Gross operating margin -€3,481
down €3,481 (-4.3%), from €80,135 to €76,654
- Depreciation -€1,093
down €1,093 (-43.7%), from €2,501 to €1,408
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 | €134,858 | €183,553 | +€48,695 | +36.1% |
| Fixed assets | 21/28 | €2,649 | €9,397 | +€6,747 | +254.7% |
| Tangible fixed assets | 22/27 | €2,649 | €9,397 | +€6,747 | +254.7% |
| Plant, machinery and equipment | 23 | €2,472 | €1,398 | -€1,074 | -43.5% |
| Furniture and vehicles | 24 | €177 | €7,999 | +€7,822 | +4422.0% |
| Current assets | 29/58 | €132,208 | €174,156 | +€41,948 | +31.7% |
| Amounts receivable within one year | 40/41 | €23,338 | €16,953 | -€6,385 | -27.4% |
| Trade receivables | 40 | €17,832 | €16,940 | -€892 | -5.0% |
| Other amounts receivable | 41 | €5,506 | €13 | -€5,493 | -99.8% |
| Cash at bank and in hand | 54/58 | €108,871 | €157,204 | +€48,333 | +44.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €134,858 | €183,553 | +€48,695 | +36.1% |
| Equity | 10/15 | €125,047 | €170,928 | +€45,881 | +36.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €123,047 | €168,928 | +€45,881 | +37.3% |
| Distributable reserves | 133 | €123,047 | €168,928 | +€45,881 | +37.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,811 | €12,625 | +€2,814 | +28.7% |
| Amounts payable within one year | 42/48 | €9,607 | €12,587 | +€2,980 | +31.0% |
| Trade debts | 44 | €2,125 | €1,296 | -€829 | -39.0% |
| Suppliers | 440/4 | €2,125 | €1,296 | -€829 | -39.0% |
| Taxes, remuneration and social security | 45 | €7,482 | €11,282 | +€3,800 | +50.8% |
| Taxes | 450/3 | €6,359 | €9,159 | +€2,800 | +44.0% |
| Remuneration and social security | 454/9 | €1,123 | €2,123 | +€1,000 | +89.0% |
| Other amounts payable | 47/48 | €0 | €9 | +€9 | |
| Accrued charges and deferred income | 492/3 | €204 | €38 | -€166 | -81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,501 | €1,408 | -€1,093 | -43.7% |
| Other operating charges | 640/8 | €1,474 | €1,242 | -€232 | -15.8% |
| Gross operating margin | 9900 | €80,135 | €76,654 | -€3,481 | -4.3% |
| Operating profit (loss) | 9901 | €76,160 | €74,005 | -€2,155 | -2.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €664 | €378 | -€286 | -43.1% |
| Recurring financial charges | 65 | €664 | €378 | -€286 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €75,496 | €73,627 | -€1,869 | -2.5% |
| Income taxes | 67/77 | €18,179 | €18,334 | +€155 | +0.9% |
| Profit (loss) for the period | 9904 | €57,317 | €55,293 | -€2,024 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €57,317 | €55,293 | -€2,024 | -3.5% |
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.