BF-A 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.
BF-A CONSULTING
Largest movements
- Receivables within one year +€13,687
up €13,687 (+75.8%), from €18,046 to €31,733
- Tangible fixed assets +€9,450
new in 2025: €9,450
- Cash -€1,741
down €1,741 (-54.2%), from €3,210 to €1,469
mainly Receivables within one year (-€13,687) and Investment in fixed assets (net) (-€10,500)
- Tax, wage and social debts +€14,237
up €14,237 (+445%), from €3,198 to €17,434
of which Remuneration and social security: +€8,919
- Profit (loss) carried forward +€13,767
up €13,767 (+164%), from €8,396 to €22,163
- Trade debts -€6,608
down €6,608 (-99.2%), from €6,662 to €54
- Gross operating margin +€35,763
up €35,763 (+211%), from €16,913 to €52,676
- Staff costs +€28,732
up €28,732 (+338%), from €8,512 to €37,244
- Depreciation +€1,050
new in 2025: €1,050
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 | €21,256 | €42,651 | +€21,396 | +101% |
| Fixed assets | 21/28 | - | €9,450 | +€9,450 | |
| Tangible fixed assets | 22/27 | - | €9,450 | +€9,450 | |
| Other tangible fixed assets | 26 | - | €9,450 | +€9,450 | |
| Current assets | 29/58 | €21,256 | €33,201 | +€11,946 | +56.2% |
| Amounts receivable within one year | 40/41 | €18,046 | €31,733 | +€13,687 | +75.8% |
| Trade receivables | 40 | €18,046 | €31,733 | +€13,687 | +75.8% |
| Cash at bank and in hand | 54/58 | €3,210 | €1,469 | -€1,741 | -54.2% |
| Total equity and liabilities | 10/49 | €21,256 | €42,651 | +€21,396 | +101% |
| Equity | 10/15 | €11,396 | €25,163 | +€13,767 | +121% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,396 | €22,163 | +€13,767 | +164% |
| Amounts payable | 17/49 | €9,860 | €17,488 | +€7,628 | +77.4% |
| Amounts payable within one year | 42/48 | €9,860 | €17,488 | +€7,628 | +77.4% |
| Trade debts | 44 | €6,662 | €54 | -€6,608 | -99.2% |
| Suppliers | 440/4 | €6,662 | €54 | -€6,608 | -99.2% |
| Taxes, remuneration and social security | 45 | €3,198 | €17,434 | +€14,237 | +445% |
| Taxes | 450/3 | €1,277 | €6,594 | +€5,317 | +416% |
| Remuneration and social security | 454/9 | €1,920 | €10,840 | +€8,919 | +464% |
| Remuneration, social security and pensions | 62 | €8,512 | €37,244 | +€28,732 | +338% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,050 | +€1,050 | |
| Gross operating margin | 9900 | €16,913 | €52,676 | +€35,763 | +211% |
| Operating profit (loss) | 9901 | €8,401 | €14,382 | +€5,980 | +71.2% |
| Financial charges | 65/66B | €5 | €114 | +€109 | +1,998% |
| Recurring financial charges | 65 | €5 | €114 | +€109 | +1,998% |
| Profit (loss) for the period before taxes | 9903 | €8,396 | €14,267 | +€5,871 | +69.9% |
| Income taxes | 67/77 | - | €500 | +€500 | |
| Profit (loss) for the period | 9904 | €8,396 | €13,767 | +€5,371 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,396 | €13,767 | +€5,371 | +64.0% |
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 20 October 2026 via checked.be.