BF Consulting: what changed
Two fiscal 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 Consulting
Largest movements
- Tangible fixed assets -€15,121
down €15,121 (-8.8%), from €172,577 to €157,456
of which Furniture and vehicles: -€8,592
- Cash -€6,917
down €6,917 (-19.4%), from €35,737 to €28,820
mainly Debts after one year (-€54,023) and Current portion of long-term debt (-€12,390)
- Receivables within one year -€3,965
down €3,965 (-23.5%), from €16,851 to €12,886
of which Other amounts receivable: -€5,478
- Debts after one year -€54,023
down €54,023 (-100.0%), from €54,023 to €0
- Other debts +€43,204
up €43,204 (+27.6%), from €156,720 to €199,924
- Current portion of long-term debt -€12,390
down €12,390 (-100.0%), from €12,390 to €0
- Trade debts -€4,583
down €4,583 (-93.8%), from €4,887 to €305
- Gross operating margin -€6,427
down €6,427 (-24.3%), from €26,424 to €19,997
- Financial charges +€2,984
up €2,984 (+242.7%), from €1,229 to €4,213
- Other operating charges +€1,977
up €1,977 (+104.5%), from €1,892 to €3,869
- Depreciation -€650
down €650 (-4.1%), from €15,772 to €15,121
- Financial income +€510
up €510 (+29.6%), from €1,722 to €2,233
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 | €267,700 | €241,696 | -€26,003 | -9.7% |
| Fixed assets | 21/28 | €172,577 | €157,456 | -€15,121 | -8.8% |
| Tangible fixed assets | 22/27 | €172,577 | €157,456 | -€15,121 | -8.8% |
| Land and buildings | 22 | €142,413 | €136,669 | -€5,744 | -4.0% |
| Plant, machinery and equipment | 23 | €5,762 | €4,977 | -€785 | -13.6% |
| Furniture and vehicles | 24 | €24,402 | €15,810 | -€8,592 | -35.2% |
| Current assets | 29/58 | €95,123 | €84,241 | -€10,882 | -11.4% |
| Amounts receivable within one year | 40/41 | €16,851 | €12,886 | -€3,965 | -23.5% |
| Trade receivables | 40 | €9,638 | €11,151 | +€1,513 | +15.7% |
| Other amounts receivable | 41 | €7,213 | €1,735 | -€5,478 | -76.0% |
| Current investments | 50/53 | €42,535 | €42,535 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,737 | €28,820 | -€6,917 | -19.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €267,700 | €241,696 | -€26,003 | -9.7% |
| Equity | 10/15 | €39,680 | €38,341 | -€1,338 | -3.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €25,355 | €25,355 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100.0% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100.0% |
| Distributable reserves | 133 | €23,500 | €25,355 | +€1,855 | +7.9% |
| Profit (loss) carried forward | 14 | -€4,225 | -€5,564 | -€1,338 | -31.7% |
| Amounts payable | 17/49 | €228,020 | €203,355 | -€24,665 | -10.8% |
| Amounts payable after more than one year | 17 | €54,023 | €0 | -€54,023 | -100.0% |
| Financial debts | 170/4 | €54,023 | €0 | -€54,023 | -100.0% |
| Amounts payable within one year | 42/48 | €173,997 | €200,980 | +€26,983 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €12,390 | €0 | -€12,390 | -100.0% |
| Trade debts | 44 | €4,887 | €305 | -€4,583 | -93.8% |
| Suppliers | 440/4 | €4,887 | €305 | -€4,583 | -93.8% |
| Taxes, remuneration and social security | 45 | - | €752 | +€752 | |
| Taxes | 450/3 | - | €752 | +€752 | |
| Other amounts payable | 47/48 | €156,720 | €199,924 | +€43,204 | +27.6% |
| Accrued charges and deferred income | 492/3 | - | €2,375 | +€2,375 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,772 | €15,121 | -€650 | -4.1% |
| Other operating charges | 640/8 | €1,892 | €3,869 | +€1,977 | +104.5% |
| Gross operating margin | 9900 | €26,424 | €19,997 | -€6,427 | -24.3% |
| Operating profit (loss) | 9901 | €8,761 | €1,007 | -€7,754 | -88.5% |
| Financial income | 75/76B | €1,722 | €2,233 | +€510 | +29.6% |
| Recurring financial income | 75 | €1,722 | €2,233 | +€510 | +29.6% |
| Financial charges | 65/66B | €1,229 | €4,213 | +€2,984 | +242.7% |
| Recurring financial charges | 65 | €1,229 | €4,213 | +€2,984 | +242.7% |
| Profit (loss) for the period before taxes | 9903 | €9,254 | -€974 | -€10,227 | |
| Income taxes | 67/77 | €160 | €365 | +€205 | +127.9% |
| Profit (loss) for the period | 9904 | €9,094 | -€1,338 | -€10,432 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,094 | -€1,338 | -€10,432 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.