BDP Master Data Consulting: 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.
BDP Master Data Consulting
Largest movements
- Tangible fixed assets +€45,136
up €45,136 (+33.5%), from €134,614 to €179,751
of which Other tangible fixed assets: +€45,878
- Receivables within one year -€9,514
down €9,514 (-29.8%), from €31,886 to €22,373
of which Trade receivables: -€9,516
- Cash +€8,008
up €8,008 (+34.2%), from €23,422 to €31,430
mainly Net result for the year (+€47,722) and Receivables within one year (+€9,514)
- Profit (loss) carried forward +€37,722
up €37,722 (+113.7%), from €33,189 to €70,911
- Other debts +€8,858
up €8,858 (+508.3%), from €1,743 to €10,601
- Debts after one year -€6,743
down €6,743 (-5.4%), from €125,149 to €118,406
- Tax, wage and social debts +€3,676
up €3,676 (+43.9%), from €8,372 to €12,048
- Depreciation -€26,777
down €26,777 (-93.0%), from €28,798 to €2,021
- Gross operating margin -€4,568
down €4,568 (-6.0%), from €76,282 to €71,714
- Financial charges +€3,833
up €3,833 (+106.6%), from €3,594 to €7,427
- Taxes +€3,590
up €3,590 (+35.4%), from €10,131 to €13,721
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 | €189,923 | €233,554 | +€43,631 | +23.0% |
| Fixed assets | 21/28 | €134,614 | €179,751 | +€45,136 | +33.5% |
| Tangible fixed assets | 22/27 | €134,614 | €179,751 | +€45,136 | +33.5% |
| Land and buildings | 22 | €131,833 | €131,833 | = | 0.0% |
| Furniture and vehicles | 24 | €2,781 | €2,039 | -€742 | -26.7% |
| Other tangible fixed assets | 26 | - | €45,878 | +€45,878 | |
| Current assets | 29/58 | €55,309 | €53,803 | -€1,506 | -2.7% |
| Amounts receivable within one year | 40/41 | €31,886 | €22,373 | -€9,514 | -29.8% |
| Trade receivables | 40 | €29,018 | €19,502 | -€9,516 | -32.8% |
| Other amounts receivable | 41 | €2,869 | €2,871 | +€2 | +0.1% |
| Cash at bank and in hand | 54/58 | €23,422 | €31,430 | +€8,008 | +34.2% |
| Total equity and liabilities | 10/49 | €189,923 | €233,554 | +€43,631 | +23.0% |
| Equity | 10/15 | €47,934 | €85,656 | +€37,722 | +78.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €13,745 | €13,745 | = | 0.0% |
| Distributable reserves | 133 | €13,745 | €13,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,189 | €70,911 | +€37,722 | +113.7% |
| Amounts payable | 17/49 | €141,989 | €147,898 | +€5,909 | +4.2% |
| Amounts payable after more than one year | 17 | €125,149 | €118,406 | -€6,743 | -5.4% |
| Financial debts | 170/4 | €125,149 | €118,406 | -€6,743 | -5.4% |
| Amounts payable within one year | 42/48 | €16,834 | €29,492 | +€12,658 | +75.2% |
| Current portion of amounts payable after more than one year | 42 | €6,449 | €6,743 | +€294 | +4.6% |
| Trade debts | 44 | €271 | €101 | -€170 | -62.8% |
| Suppliers | 440/4 | €271 | €101 | -€170 | -62.8% |
| Taxes, remuneration and social security | 45 | €8,372 | €12,048 | +€3,676 | +43.9% |
| Taxes | 450/3 | €8,372 | €12,048 | +€3,676 | +43.9% |
| Other amounts payable | 47/48 | €1,743 | €10,601 | +€8,858 | +508.3% |
| Accrued charges and deferred income | 492/3 | €6 | €0 | -€6 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,798 | €2,021 | -€26,777 | -93.0% |
| Other operating charges | 640/8 | €569 | €823 | +€254 | +44.5% |
| Gross operating margin | 9900 | €76,282 | €71,714 | -€4,568 | -6.0% |
| Operating profit (loss) | 9901 | €46,914 | €68,870 | +€21,956 | +46.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,594 | €7,427 | +€3,833 | +106.6% |
| Recurring financial charges | 65 | €3,594 | €7,427 | +€3,833 | +106.6% |
| Profit (loss) for the period before taxes | 9903 | €43,320 | €61,443 | +€18,123 | +41.8% |
| Income taxes | 67/77 | €10,131 | €13,721 | +€3,590 | +35.4% |
| Profit (loss) for the period | 9904 | €33,189 | €47,722 | +€14,533 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,189 | €47,722 | +€14,533 | +43.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.