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BF CONSEIL: 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.

What changed

BF CONSEIL

BE 0819.089.774
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1,214
2024 · -€2,955+€1,741
Equity
€15,291
2024 · €16,505-€1,214
Cash
€18,530
2024 · €18,615-€85
Balance sheet total
€18,530
2024 · €18,615-€85

Largest movements

2024 to 2025
Assets

No asset line moved by more than 1% of the balance sheet total.

    Equity and liabilities
    • Profit (loss) carried forward -€1,214

      down €1,214 (-15.3%), from -€7,955 to -€9,169

    • Other debts +€1,117

      up €1,117 (+64.8%), from €1,722 to €2,839

    Income statement
    • Gross operating margin +€1,732

      up €1,732 (+70.4%), from -€2,461 to -€730

    From the 2024 result to the 2025 result

    effect on the 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.

    Result 2024 -€2,955
    Gross operating margin +€1,732
    Other operating charges +€25
    Financial charges -€15
    Result 2025 -€1,214
    raises the resultlowers the result

    Derived cash bridge

    cash 2024 to 2025

    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.

    From operations -€85
    Investment €0
    Financing €0
    Cash 2024 €18,615
    Net result for the year -€1,214
    Trade debts +€12
    Other debts +€1,117
    Cash 2025 €18,530
    brings cash intakes cash out
    Every line side by side 24 lines
    Line Code 2024 2025 Change %
    Total assets 20/58 €18,615 €18,530 -€85 -0.5%
    Current assets 29/58 €18,615 €18,530 -€85 -0.5%
    Cash at bank and in hand 54/58 €18,615 €18,530 -€85 -0.5%
    Total equity and liabilities 10/49 €18,615 €18,530 -€85 -0.5%
    Equity 10/15 €16,505 €15,291 -€1,214 -7.4%
    Contributions 10/11 €18,600 €18,600 = 0.0%
    Reserves 13 €5,860 €5,860 = 0.0%
    Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
    Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
    Distributable reserves 133 €4,000 €4,000 = 0.0%
    Profit (loss) carried forward 14 -€7,955 -€9,169 -€1,214 -15.3%
    Amounts payable 17/49 €2,110 €3,239 +€1,129 +53.5%
    Amounts payable within one year 42/48 €2,110 €3,239 +€1,129 +53.5%
    Trade debts 44 €387 €400 +€12 +3.2%
    Suppliers 440/4 €387 €400 +€12 +3.2%
    Other amounts payable 47/48 €1,722 €2,839 +€1,117 +64.8%
    Other operating charges 640/8 €424 €400 -€25 -5.8%
    Gross operating margin 9900 -€2,461 -€730 +€1,732 +70.4%
    Operating profit (loss) 9901 -€2,885 -€1,129 +€1,756 +60.9%
    Financial charges 65/66B €70 €85 +€15 +21.4%
    Recurring financial charges 65 €70 €85 +€15 +21.4%
    Profit (loss) for the period before taxes 9903 -€2,955 -€1,214 +€1,741 +58.9%
    Profit (loss) for the period 9904 -€2,955 -€1,214 +€1,741 +58.9%
    Profit (loss) for the period to be appropriated 9905 -€2,955 -€1,214 +€1,741 +58.9%

    Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.