BDX 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.
BDX CONSULTING
Largest movements
- Receivables within one year +€88,894
up €88,894 (+60682.3%), from €146 to €89,040
- Cash +€67,128
up €67,128 (+135.3%), from €49,622 to €116,750
mainly Net result for the year (+€175,159) and Tax, wage and social debts (+€68,769)
- Deferred charges and accrued income -€11,725
down €11,725 (-27.9%), from €41,956 to €30,231
- Reserves +€175,000
new in 2025: €175,000
- Tax, wage and social debts +€68,769
up €68,769 (+793.1%), from €8,671 to €77,440
- Debts after one year -€58,950
down €58,950 (-19.4%), from €304,574 to €245,624
- Trade debts -€46,964
down €46,964 (-93.9%), from €50,006 to €3,042
- Gross operating margin +€172,767
up €172,767 (+385.2%), from €44,853 to €217,620
- Taxes +€62,297
up €62,297 (+948.2%), from €6,570 to €68,867
- Financial income +€39,045
new in 2025: €39,045
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 | €453,578 | €597,573 | +€143,995 | +31.7% |
| Fixed assets | 21/28 | €361,853 | €361,552 | -€301 | -0.1% |
| Tangible fixed assets | 22/27 | €1,853 | €1,552 | -€301 | -16.3% |
| Plant, machinery and equipment | 23 | €1,034 | €818 | -€216 | -20.9% |
| Other tangible fixed assets | 26 | €819 | €734 | -€86 | -10.4% |
| Financial fixed assets | 28 | €360,000 | €360,000 | = | 0.0% |
| Current assets | 29/58 | €91,724 | €236,021 | +€144,297 | +157.3% |
| Amounts receivable within one year | 40/41 | €146 | €89,040 | +€88,894 | +60682.3% |
| Trade receivables | 40 | €146 | €89,040 | +€88,894 | +60682.3% |
| Cash at bank and in hand | 54/58 | €49,622 | €116,750 | +€67,128 | +135.3% |
| Deferred charges and accrued income | 490/1 | €41,956 | €30,231 | -€11,725 | -27.9% |
| Total equity and liabilities | 10/49 | €453,578 | €597,573 | +€143,995 | +31.7% |
| Equity | 10/15 | €29,127 | €204,286 | +€175,159 | +601.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €175,000 | +€175,000 | |
| Distributable reserves | 133 | - | €175,000 | +€175,000 | |
| Profit (loss) carried forward | 14 | €26,127 | €26,286 | +€159 | +0.6% |
| Amounts payable | 17/49 | €424,450 | €393,287 | -€31,163 | -7.3% |
| Amounts payable after more than one year | 17 | €304,574 | €245,624 | -€58,950 | -19.4% |
| Financial debts | 170/4 | €304,574 | €245,624 | -€58,950 | -19.4% |
| Amounts payable within one year | 42/48 | €119,876 | €145,263 | +€25,386 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €58,950 | €58,950 | = | 0.0% |
| Trade debts | 44 | €50,006 | €3,042 | -€46,964 | -93.9% |
| Suppliers | 440/4 | €50,006 | €3,042 | -€46,964 | -93.9% |
| Taxes, remuneration and social security | 45 | €8,671 | €77,440 | +€68,769 | +793.1% |
| Taxes | 450/3 | €8,671 | €77,440 | +€68,769 | +793.1% |
| Other amounts payable | 47/48 | €2,250 | €5,831 | +€3,581 | +159.2% |
| Accrued charges and deferred income | 492/3 | - | €2,400 | +€2,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80 | €301 | +€221 | +274.5% |
| Other operating charges | 640/8 | - | €427 | +€427 | |
| Gross operating margin | 9900 | €44,853 | €217,620 | +€172,767 | +385.2% |
| Operating profit (loss) | 9901 | €44,773 | €216,892 | +€172,119 | +384.4% |
| Financial income | 75/76B | - | €39,045 | +€39,045 | |
| Recurring financial income | 75 | - | €39,045 | +€39,045 | |
| Financial charges | 65/66B | €12,076 | €11,911 | -€164 | -1.4% |
| Recurring financial charges | 65 | €12,076 | €11,911 | -€164 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €32,697 | €244,025 | +€211,328 | +646.3% |
| Income taxes | 67/77 | €6,570 | €68,867 | +€62,297 | +948.2% |
| Profit (loss) for the period | 9904 | €26,127 | €175,159 | +€149,032 | +570.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,127 | €175,159 | +€149,032 | +570.4% |
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 12 October 2026 via checked.be.