BDW Lean 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.
BDW Lean Consulting
Largest movements
- Cash -€78,398
down €78,398 (-48.3%), from €162,341 to €83,943
mainly Contributions, distributions and other (-€137,300) and Investment in fixed assets (net) (-€24,521)
- Tangible fixed assets +€16,238
up €16,238 (+739%), from €2,196 to €18,434
of which Furniture and vehicles: +€18,094
- Receivables within one year +€3,829
up €3,829 (+19.0%), from €20,202 to €24,031
of which Trade receivables: +€4,265
- Reserves -€41,532
down €41,532 (-27.1%), from €153,177 to €111,645
- Contributions -€18,500
down €18,500 (-99.5%), from €18,600 to €100
- Tax, wage and social debts +€2,687
up €2,687 (+23.6%), from €11,380 to €14,067
- Gross operating margin +€25,268
up €25,268 (+30.0%), from €84,258 to €109,526
- Depreciation +€6,396
up €6,396 (+339%), from €1,886 to €8,282
- Taxes +€3,858
up €3,858 (+21.5%), from €17,917 to €21,775
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.
Derived cash bridge
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 | €184,739 | €128,184 | -€56,555 | -30.6% |
| Fixed assets | 21/28 | €2,196 | €18,434 | +€16,238 | +739% |
| Tangible fixed assets | 22/27 | €2,196 | €18,434 | +€16,238 | +739% |
| Plant, machinery and equipment | 23 | €2,196 | €341 | -€1,855 | -84.5% |
| Furniture and vehicles | 24 | - | €18,094 | +€18,094 | |
| Current assets | 29/58 | €182,543 | €109,749 | -€72,794 | -39.9% |
| Amounts receivable within one year | 40/41 | €20,202 | €24,031 | +€3,829 | +19.0% |
| Trade receivables | 40 | €18,113 | €22,377 | +€4,265 | +23.5% |
| Other amounts receivable | 41 | €2,089 | €1,653 | -€436 | -20.9% |
| Cash at bank and in hand | 54/58 | €162,341 | €83,943 | -€78,398 | -48.3% |
| Deferred charges and accrued income | 490/1 | - | €1,776 | +€1,776 | |
| Total equity and liabilities | 10/49 | €184,739 | €128,184 | -€56,555 | -30.6% |
| Equity | 10/15 | €171,777 | €111,745 | -€60,032 | -34.9% |
| Contributions | 10/11 | €18,600 | €100 | -€18,500 | -99.5% |
| Reserves | 13 | €153,177 | €111,645 | -€41,532 | -27.1% |
| Distributable reserves | 133 | €153,177 | €111,645 | -€41,532 | -27.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,962 | €16,439 | +€3,477 | +26.8% |
| Amounts payable within one year | 42/48 | €12,962 | €16,439 | +€3,477 | +26.8% |
| Trade debts | 44 | €1,582 | €2,372 | +€790 | +49.9% |
| Suppliers | 440/4 | €1,582 | €2,372 | +€790 | +49.9% |
| Taxes, remuneration and social security | 45 | €11,380 | €14,067 | +€2,687 | +23.6% |
| Taxes | 450/3 | €11,380 | €14,067 | +€2,687 | +23.6% |
| Non-recurring operating income | 76A | - | €4,132 | +€4,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,886 | €8,282 | +€6,396 | +339% |
| Other operating charges | 640/8 | €1,174 | €2,106 | +€932 | +79.4% |
| Gross operating margin | 9900 | €84,258 | €109,526 | +€25,268 | +30.0% |
| Operating profit (loss) | 9901 | €81,198 | €99,138 | +€17,940 | +22.1% |
| Financial charges | 65/66B | €107 | €95 | -€12 | -11.3% |
| Recurring financial charges | 65 | €107 | €95 | -€12 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €81,091 | €99,043 | +€17,952 | +22.1% |
| Income taxes | 67/77 | €17,917 | €21,775 | +€3,858 | +21.5% |
| Profit (loss) for the period | 9904 | €63,173 | €77,268 | +€14,095 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,173 | €77,268 | +€14,095 | +22.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.