BFM Consultancy: 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.
BFM Consultancy
Largest movements
- Cash -€32,972
down €32,972 (-13.8%), from €239,365 to €206,393
mainly Contributions, distributions and other (-€24,570) and Other debts (-€22,245)
- Receivables within one year -€3,087
down €3,087 (-19.4%), from €15,887 to €12,800
of which Other amounts receivable: -€6,287
- Other debts -€22,245
down €22,245 (-41.9%), from €53,082 to €30,837
- Reserves -€13,904
down €13,904 (-7.4%), from €188,041 to €174,137
- Financial income +€1,866
up €1,866 (+235%), from €795 to €2,661
- Taxes +€650
up €650 (+19.4%), from €3,350 to €4,000
- Gross operating margin +€307
up €307 (+2.4%), from €12,706 to €13,012
- Financial charges -€218
down €218 (-34.7%), from €628 to €410
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 | €255,252 | €219,193 | -€36,059 | -14.1% |
| Current assets | 29/58 | €255,252 | €219,193 | -€36,059 | -14.1% |
| Amounts receivable within one year | 40/41 | €15,887 | €12,800 | -€3,087 | -19.4% |
| Trade receivables | 40 | €9,600 | €12,800 | +€3,200 | +33.3% |
| Other amounts receivable | 41 | €6,287 | - | -€6,287 | |
| Cash at bank and in hand | 54/58 | €239,365 | €206,393 | -€32,972 | -13.8% |
| Total equity and liabilities | 10/49 | €255,252 | €219,193 | -€36,059 | -14.1% |
| Equity | 10/15 | €199,398 | €185,494 | -€13,904 | -7.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €188,041 | €174,137 | -€13,904 | -7.4% |
| Distributable reserves | 133 | €188,041 | €174,137 | -€13,904 | -7.4% |
| Profit (loss) carried forward | 14 | €10,358 | €10,358 | = | 0.0% |
| Amounts payable | 17/49 | €55,853 | €33,698 | -€22,155 | -39.7% |
| Amounts payable within one year | 42/48 | €55,853 | €33,698 | -€22,155 | -39.7% |
| Taxes, remuneration and social security | 45 | €2,772 | €2,861 | +€90 | +3.2% |
| Taxes | 450/3 | €2,772 | €2,861 | +€90 | +3.2% |
| Other amounts payable | 47/48 | €53,082 | €30,837 | -€22,245 | -41.9% |
| Other operating charges | 640/8 | €589 | €597 | +€8 | +1.4% |
| Gross operating margin | 9900 | €12,706 | €13,012 | +€307 | +2.4% |
| Operating profit (loss) | 9901 | €12,117 | €12,415 | +€298 | +2.5% |
| Financial income | 75/76B | €795 | €2,661 | +€1,866 | +235% |
| Recurring financial income | 75 | €795 | €2,661 | +€1,866 | +235% |
| Financial charges | 65/66B | €628 | €410 | -€218 | -34.7% |
| Recurring financial charges | 65 | €628 | €410 | -€218 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €12,283 | €14,666 | +€2,382 | +19.4% |
| Income taxes | 67/77 | €3,350 | €4,000 | +€650 | +19.4% |
| Profit (loss) for the period | 9904 | €8,933 | €10,666 | +€1,733 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,933 | €10,666 | +€1,733 | +19.4% |
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 17 October 2026 via checked.be.