BDS 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.
BDS Consult
Largest movements
- Receivables after one year -€163,716
down €163,716 (-43.7%), from €374,489 to €210,773
of which Trade receivables: -€374,489
- Cash +€85,911
up €85,911 (+86.6%), from €99,156 to €185,067
mainly Net result for the year (+€342,620) and Receivables after one year (+€163,716)
- Receivables within one year +€21,833
up €21,833 (+187.7%), from €11,632 to €33,465
of which Trade receivables: +€20,836
- Tangible fixed assets +€5,060
up €5,060 (+147.7%), from €3,426 to €8,486
of which Furniture and vehicles: +€3,290
- Tax, wage and social debts -€98,255
down €98,255 (-44.0%), from €223,253 to €124,997
of which Taxes: -€86,255
- Profit (loss) carried forward +€42,620
up €42,620 (+570.2%), from €7,475 to €50,095
- Other debts +€8,500
up €8,500 (+3.4%), from €246,500 to €255,000
- Gross operating margin +€65,605
up €65,605 (+17.1%), from €383,007 to €448,613
- Taxes +€14,856
up €14,856 (+15.4%), from €96,622 to €111,479
- Financial income -€5,654
down €5,654 (-39.8%), from €14,201 to €8,547
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 | €491,182 | €440,270 | -€50,912 | -10.4% |
| Fixed assets | 21/28 | €5,905 | €10,965 | +€5,060 | +85.7% |
| Tangible fixed assets | 22/27 | €3,426 | €8,486 | +€5,060 | +147.7% |
| Plant, machinery and equipment | 23 | €1,723 | €3,493 | +€1,770 | +102.7% |
| Furniture and vehicles | 24 | €1,702 | €4,993 | +€3,290 | +193.3% |
| Financial fixed assets | 28 | €2,479 | €2,479 | = | 0.0% |
| Current assets | 29/58 | €485,278 | €429,305 | -€55,972 | -11.5% |
| Amounts receivable after more than one year | 29 | €374,489 | €210,773 | -€163,716 | -43.7% |
| Trade receivables | 290 | €374,489 | - | -€374,489 | |
| Other amounts receivable | 291 | - | €210,773 | +€210,773 | |
| Amounts receivable within one year | 40/41 | €11,632 | €33,465 | +€21,833 | +187.7% |
| Trade receivables | 40 | €7,033 | €27,870 | +€20,836 | +296.3% |
| Other amounts receivable | 41 | €4,599 | €5,595 | +€997 | +21.7% |
| Cash at bank and in hand | 54/58 | €99,156 | €185,067 | +€85,911 | +86.6% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | -€0 | -44.0% |
| Total equity and liabilities | 10/49 | €491,182 | €440,270 | -€50,912 | -10.4% |
| Equity | 10/15 | €9,975 | €52,595 | +€42,620 | +427.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,475 | €50,095 | +€42,620 | +570.2% |
| Amounts payable | 17/49 | €481,207 | €387,675 | -€93,532 | -19.4% |
| Amounts payable within one year | 42/48 | €479,281 | €387,675 | -€91,606 | -19.1% |
| Trade debts | 44 | €9,529 | €7,678 | -€1,851 | -19.4% |
| Suppliers | 440/4 | €9,529 | €7,678 | -€1,851 | -19.4% |
| Taxes, remuneration and social security | 45 | €223,253 | €124,997 | -€98,255 | -44.0% |
| Taxes | 450/3 | €211,253 | €124,997 | -€86,255 | -40.8% |
| Remuneration and social security | 454/9 | €12,000 | - | -€12,000 | |
| Other amounts payable | 47/48 | €246,500 | €255,000 | +€8,500 | +3.4% |
| Accrued charges and deferred income | 492/3 | €1,926 | - | -€1,926 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,262 | €1,968 | -€294 | -13.0% |
| Gross operating margin | 9900 | €383,007 | €448,613 | +€65,605 | +17.1% |
| Operating profit (loss) | 9901 | €380,745 | €446,645 | +€65,899 | +17.3% |
| Financial income | 75/76B | €14,201 | €8,547 | -€5,654 | -39.8% |
| Recurring financial income | 75 | €14,201 | €8,547 | -€5,654 | -39.8% |
| Financial charges | 65/66B | €849 | €1,093 | +€244 | +28.8% |
| Recurring financial charges | 65 | €849 | €1,093 | +€244 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €394,097 | €454,098 | +€60,001 | +15.2% |
| Income taxes | 67/77 | €96,622 | €111,479 | +€14,856 | +15.4% |
| Profit (loss) for the period | 9904 | €297,475 | €342,620 | +€45,145 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €297,475 | €342,620 | +€45,145 | +15.2% |
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.