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BDLP: 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.

What changed

BDLP

BE 0806.095.338
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€6,404
2023 · €32,690-€39,094
Equity
€23,665
2023 · €30,068-€6,403
Cash
€23,079
2023 · €21,131+€1,948
Balance sheet total
€31,019
2023 · €45,755-€14,736

Largest movements

2023 to 2024
Assets
  • Stocks and contracts -€7,550

    no longer reported in 2024 (was €7,550)

  • Receivables within one year -€5,467

    down €5,467 (-45.5%), from €12,022 to €6,555

    of which Other amounts receivable: -€4,375

  • Tangible fixed assets -€3,667

    down €3,667 (-72.6%), from €5,052 to €1,385

    of which Assets under construction and advance payments: -€3,000

  • Cash +€1,948

    up €1,948 (+9.2%), from €21,131 to €23,079

    mainly Stocks and contracts (+€7,550) and Receivables within one year (+€5,467)

Equity and liabilities
  • Profit (loss) carried forward -€6,403

    down €6,403 (-63.6%), from €10,068 to €3,665

  • Other debts -€5,353

    down €5,353 (-44.1%), from €12,135 to €6,782

  • Tax, wage and social debts -€2,980

    down €2,980 (-83.9%), from €3,552 to €572

    of which Remuneration and social security: -€1,600

Income statement
  • Turnover -€58,897

    no longer reported in 2024 (was €58,897)

  • Gross operating margin -€51,225

    down €51,225, from €46,124 to -€5,101

  • Taxes -€13,142

    down €13,142, from €12,397 to -€745

  • Purchases and services -€12,773

    no longer reported in 2024 (was €12,773)

  • Staff costs +€3,417

    no longer reported in 2024 (was -€3,417)

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €32,690
Gross operating margin -€51,225
Staff costs -€3,417
Depreciation +€257
Other operating charges -€13
Other operating items +€4,375
Financial income -€2,088
Financial charges -€124
Taxes +€13,142
Result 2024 -€6,404

Cash bridge derived

cash 2023 to 2024

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.

From operations -€1,053
Investment +€3,000
Financing +€1
Cash 2023 €21,131
Net result for the year -€6,404
Depreciation +€667
Stocks and contracts +€7,550
Receivables within one year +€5,467
Tax, wage and social debts -€2,980
Other debts -€5,353
Investment in fixed assets (net) +€3,000
Contributions, distributions and other +€1
Cash 2024 €23,079
Every line side by side 43 lines
Line Code 2023 2024 Change %
Total assets 20/58 €45,755 €31,019 -€14,736 -32.2%
Fixed assets 21/28 €5,052 €1,385 -€3,667 -72.6%
Intangible fixed assets 21 €0 - =
Tangible fixed assets 22/27 €5,052 €1,385 -€3,667 -72.6%
Furniture and vehicles 24 €1,258 €696 -€562 -44.7%
Other tangible fixed assets 26 €794 €689 -€105 -13.2%
Assets under construction and advance payments 27 €3,000 - -€3,000
Current assets 29/58 €40,703 €29,634 -€11,069 -27.2%
Stocks and contracts in progress 3 €7,550 - -€7,550
Stocks 30/36 €7,550 - -€7,550
Amounts receivable within one year 40/41 €12,022 €6,555 -€5,467 -45.5%
Trade receivables 40 €2,402 €1,310 -€1,092 -45.5%
Other amounts receivable 41 €9,620 €5,245 -€4,375 -45.5%
Cash at bank and in hand 54/58 €21,131 €23,079 +€1,948 +9.2%
Total equity and liabilities 10/49 €45,755 €31,019 -€14,736 -32.2%
Equity 10/15 €30,068 €23,665 -€6,403 -21.3%
Contributions 10/11 €20,000 €20,000 = 0.0%
Capital 10 €20,000 - -€20,000
Issued capital 100 €20,000 - -€20,000
Profit (loss) carried forward 14 €10,068 €3,665 -€6,403 -63.6%
Amounts payable 17/49 €15,687 €7,354 -€8,333 -53.1%
Amounts payable within one year 42/48 €15,687 €7,354 -€8,333 -53.1%
Taxes, remuneration and social security 45 €3,552 €572 -€2,980 -83.9%
Taxes 450/3 €1,952 €572 -€1,380 -70.7%
Remuneration and social security 454/9 €1,600 - -€1,600
Other amounts payable 47/48 €12,135 €6,782 -€5,353 -44.1%
Turnover 70 €58,897 - -€58,897
Non-recurring operating income 76A €5,504 - -€5,504
Goods, raw materials, services and sundry goods 60/61 €12,773 - -€12,773
Remuneration, social security and pensions 62 -€3,417 - +€3,417
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €924 €667 -€257 -27.8%
Other operating charges 640/8 €1,171 €1,184 +€13 +1.1%
Non-recurring operating charges 66A €4,375 - -€4,375
Gross operating margin 9900 €46,124 -€5,101 -€51,225
Operating profit (loss) 9901 €43,071 -€6,952 -€50,023
Financial income 75/76B €2,190 €102 -€2,088 -95.4%
Recurring financial income 75 €2,190 €102 -€2,088 -95.4%
Financial charges 65/66B €174 €298 +€124 +71.5%
Recurring financial charges 65 €174 €298 +€124 +71.5%
Profit (loss) for the period before taxes 9903 €45,087 -€7,149 -€52,236
Income taxes 67/77 €12,397 -€745 -€13,142
Profit (loss) for the period 9904 €32,690 -€6,404 -€39,094
Profit (loss) for the period to be appropriated 9905 €32,690 -€6,404 -€39,094

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.