BDKN 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.
BDKN CONSULTING
Largest movements
- Receivables within one year +€10,840
up €10,840 (+58.6%), from €18,506 to €29,346
of which Trade receivables: +€15,305
- Deferred charges and accrued income +€2,971
up €2,971 (+254%), from €1,169 to €4,140
- Cash +€2,273
up €2,273 (+32.9%), from €6,911 to €9,184
mainly Net result for the year (+€38,703) and Depreciation (+€1,015)
- Profit (loss) carried forward +€38,703
up €38,703 (+749%), from €5,166 to €43,869
- Tax, wage and social debts -€16,709
down €16,709 (-61.1%), from €27,333 to €10,624
of which Taxes: -€16,766
- Other debts -€3,791
down €3,791 (-33.7%), from €11,244 to €7,454
- Accrued charges and deferred income -€1,775
no longer reported in 2024 (was €1,775)
- Gross operating margin +€110,961
up €110,961, from -€68,931 to €42,031
- Staff costs -€4,172
no longer reported in 2024 (was €4,172)
- Other operating charges -€2,205
down €2,205 (-96.3%), from €2,290 to €85
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,485 | €63,711 | +€16,226 | +34.2% |
| Fixed assets | 21/28 | €2,899 | €3,041 | +€143 | +4.9% |
| Tangible fixed assets | 22/27 | €2,399 | €2,541 | +€143 | +5.9% |
| Furniture and vehicles | 24 | €1,110 | €1,403 | +€293 | +26.3% |
| Other tangible fixed assets | 26 | €1,289 | €1,139 | -€150 | -11.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €44,586 | €60,670 | +€16,084 | +36.1% |
| Amounts receivable after more than one year | 29 | €18,000 | €18,000 | = | 0.0% |
| Other amounts receivable | 291 | €18,000 | €18,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,506 | €29,346 | +€10,840 | +58.6% |
| Trade receivables | 40 | €12,251 | €27,557 | +€15,305 | +125% |
| Other amounts receivable | 41 | €6,255 | €1,790 | -€4,465 | -71.4% |
| Cash at bank and in hand | 54/58 | €6,911 | €9,184 | +€2,273 | +32.9% |
| Deferred charges and accrued income | 490/1 | €1,169 | €4,140 | +€2,971 | +254% |
| Total equity and liabilities | 10/49 | €47,485 | €63,711 | +€16,226 | +34.2% |
| Equity | 10/15 | €6,166 | €44,869 | +€38,703 | +628% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,166 | €43,869 | +€38,703 | +749% |
| Amounts payable | 17/49 | €41,319 | €18,842 | -€22,476 | -54.4% |
| Amounts payable within one year | 42/48 | €39,543 | €18,842 | -€20,701 | -52.4% |
| Trade debts | 44 | €966 | €765 | -€202 | -20.9% |
| Suppliers | 440/4 | €966 | €765 | -€202 | -20.9% |
| Taxes, remuneration and social security | 45 | €27,333 | €10,624 | -€16,709 | -61.1% |
| Taxes | 450/3 | €25,347 | €8,581 | -€16,766 | -66.1% |
| Remuneration and social security | 454/9 | €1,985 | €2,043 | +€57 | +2.9% |
| Other amounts payable | 47/48 | €11,244 | €7,454 | -€3,791 | -33.7% |
| Accrued charges and deferred income | 492/3 | €1,775 | - | -€1,775 | |
| Remuneration, social security and pensions | 62 | €4,172 | - | -€4,172 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €803 | €1,015 | +€212 | +26.4% |
| Other operating charges | 640/8 | €2,290 | €85 | -€2,205 | -96.3% |
| Gross operating margin | 9900 | -€68,931 | €42,031 | +€110,961 | |
| Operating profit (loss) | 9901 | -€76,196 | €40,930 | +€117,126 | |
| Financial income | 75/76B | €467 | €467 | = | 0.0% |
| Recurring financial income | 75 | €467 | €467 | = | 0.0% |
| Financial charges | 65/66B | €1,818 | €2,047 | +€229 | +12.6% |
| Recurring financial charges | 65 | €1,818 | €2,047 | +€229 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | -€77,546 | €39,351 | +€116,897 | |
| Income taxes | 67/77 | - | €648 | +€648 | |
| Profit (loss) for the period | 9904 | -€77,546 | €38,703 | +€116,249 | |
| Profit (loss) for the period to be appropriated | 9905 | -€77,546 | €38,703 | +€116,249 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.