BDM CONSULTING: what changed
BDM CONSULTING
Largest movements
- Receivables within one year +€43,808
up €43,808 (+379%), from €11,549 to €55,357
of which Other amounts receivable: +€29,849
- Cash +€19,992
up €19,992 (+211%), from €9,484 to €29,476
mainly Net result for the year (+€62,691) and Depreciation (+€13,973)
- Tangible fixed assets -€13,973
down €13,973 (-5.9%), from €235,320 to €221,347
of which Land and buildings: -€13,173
- Reserves +€62,691
up €62,691 (+229%), from €27,377 to €90,068
- Debts after one year -€19,250
down €19,250 (-11.6%), from €165,868 to €146,618
- Tax, wage and social debts +€12,973
up €12,973 (+48.3%), from €26,864 to €39,837
- Trade debts -€4,635
down €4,635 (-100%), from €4,635 to €0
- Gross operating margin +€43,117
up €43,117 (+62.9%), from €68,563 to €111,680
- Taxes +€10,837
up €10,837 (+66.8%), from €16,229 to €27,066
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €257,430 | €308,174 | +€50,744 | +19.7% |
| Fixed assets | 21/28 | €235,320 | €221,347 | -€13,973 | -5.9% |
| Tangible fixed assets | 22/27 | €235,320 | €221,347 | -€13,973 | -5.9% |
| Land and buildings | 22 | €233,209 | €220,037 | -€13,173 | -5.6% |
| Furniture and vehicles | 24 | €2,111 | €1,310 | -€800 | -37.9% |
| Current assets | 29/58 | €22,110 | €86,827 | +€64,717 | +293% |
| Amounts receivable within one year | 40/41 | €11,549 | €55,357 | +€43,808 | +379% |
| Trade receivables | 40 | €7,865 | €21,824 | +€13,959 | +177% |
| Other amounts receivable | 41 | €3,684 | €33,533 | +€29,849 | +810% |
| Cash at bank and in hand | 54/58 | €9,484 | €29,476 | +€19,992 | +211% |
| Deferred charges and accrued income | 490/1 | €1,076 | €1,993 | +€917 | +85.2% |
| Total equity and liabilities | 10/49 | €257,430 | €308,174 | +€50,744 | +19.7% |
| Equity | 10/15 | €39,777 | €102,468 | +€62,691 | +158% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €27,377 | €90,068 | +€62,691 | +229% |
| Distributable reserves | 133 | €27,377 | €90,068 | +€62,691 | +229% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €217,652 | €205,705 | -€11,947 | -5.5% |
| Amounts payable after more than one year | 17 | €165,868 | €146,618 | -€19,250 | -11.6% |
| Financial debts | 170/4 | €165,868 | €146,618 | -€19,250 | -11.6% |
| Amounts payable within one year | 42/48 | €51,784 | €59,087 | +€7,303 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €18,968 | €19,250 | +€283 | +1.5% |
| Trade debts | 44 | €4,635 | €0 | -€4,635 | -100% |
| Suppliers | 440/4 | €4,635 | €0 | -€4,635 | -100% |
| Taxes, remuneration and social security | 45 | €26,864 | €39,837 | +€12,973 | +48.3% |
| Taxes | 450/3 | €26,864 | €39,837 | +€12,973 | +48.3% |
| Other amounts payable | 47/48 | €1,318 | €0 | -€1,318 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,948 | €13,973 | +€25 | +0.2% |
| Other operating charges | 640/8 | €2,878 | €3,341 | +€463 | +16.1% |
| Gross operating margin | 9900 | €68,563 | €111,680 | +€43,117 | +62.9% |
| Operating profit (loss) | 9901 | €51,738 | €94,366 | +€42,629 | +82.4% |
| Financial income | 75/76B | €2 | €708 | +€707 | +47,115% |
| Recurring financial income | 75 | €2 | €708 | +€707 | +47,115% |
| Financial charges | 65/66B | €6,269 | €5,318 | -€951 | -15.2% |
| Recurring financial charges | 65 | €6,269 | €5,318 | -€951 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €45,470 | €89,757 | +€44,287 | +97.4% |
| Income taxes | 67/77 | €16,229 | €27,066 | +€10,837 | +66.8% |
| Profit (loss) for the period | 9904 | €29,241 | €62,691 | +€33,449 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €29,241 | €62,691 | +€33,449 | +114% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.