BFS 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.
BFS CONSULTING
Largest movements
- Cash +€14,608
up €14,608 (+288%), from €5,068 to €19,677
mainly Net result for the year (+€25,028) and Depreciation (+€14,116)
- Receivables within one year -€12,419
down €12,419 (-18.2%), from €68,287 to €55,868
of which Trade receivables: -€15,575
- Tangible fixed assets -€11,757
down €11,757 (-24.1%), from €48,682 to €36,925
- Profit (loss) carried forward +€25,028
up €25,028 (+73.4%), from €34,104 to €59,133
- Trade debts -€15,429
down €15,429 (-76.8%), from €20,080 to €4,650
- Tax, wage and social debts -€13,081
down €13,081 (-81.9%), from €15,967 to €2,885
- Debts after one year -€6,619
down €6,619 (-15.0%), from €44,086 to €37,467
- Gross operating margin +€32,500
up €32,500 (+173%), from €18,797 to €51,297
- Taxes +€11,952
up €11,952, from -€3,953 to €7,998
- Financial charges -€579
down €579 (-18.4%), from €3,147 to €2,568
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 | €125,541 | €115,754 | -€9,787 | -7.8% |
| Fixed assets | 21/28 | €51,848 | €39,092 | -€12,757 | -24.6% |
| Intangible fixed assets | 21 | €3,167 | €2,167 | -€1,000 | -31.6% |
| Tangible fixed assets | 22/27 | €48,682 | €36,925 | -€11,757 | -24.1% |
| Furniture and vehicles | 24 | €48,682 | €36,925 | -€11,757 | -24.1% |
| Current assets | 29/58 | €73,693 | €76,662 | +€2,969 | +4.0% |
| Amounts receivable within one year | 40/41 | €68,287 | €55,868 | -€12,419 | -18.2% |
| Trade receivables | 40 | €26,507 | €10,932 | -€15,575 | -58.8% |
| Other amounts receivable | 41 | €41,780 | €44,936 | +€3,156 | +7.6% |
| Cash at bank and in hand | 54/58 | €5,068 | €19,677 | +€14,608 | +288% |
| Deferred charges and accrued income | 490/1 | €337 | €1,117 | +€780 | +232% |
| Total equity and liabilities | 10/49 | €125,541 | €115,754 | -€9,787 | -7.8% |
| Equity | 10/15 | €39,104 | €64,133 | +€25,028 | +64.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,104 | €59,133 | +€25,028 | +73.4% |
| Amounts payable | 17/49 | €86,437 | €51,621 | -€34,815 | -40.3% |
| Amounts payable after more than one year | 17 | €44,086 | €37,467 | -€6,619 | -15.0% |
| Financial debts | 170/4 | €44,086 | €37,467 | -€6,619 | -15.0% |
| Amounts payable within one year | 42/48 | €42,351 | €14,154 | -€28,196 | -66.6% |
| Current portion of amounts payable after more than one year | 42 | €6,304 | €6,619 | +€315 | +5.0% |
| Trade debts | 44 | €20,080 | €4,650 | -€15,429 | -76.8% |
| Suppliers | 440/4 | €20,080 | €4,650 | -€15,429 | -76.8% |
| Taxes, remuneration and social security | 45 | €15,967 | €2,885 | -€13,081 | -81.9% |
| Taxes | 450/3 | €15,967 | €2,885 | -€13,081 | -81.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,679 | €14,116 | +€437 | +3.2% |
| Other operating charges | 640/8 | €519 | €931 | +€411 | +79.2% |
| Non-recurring operating charges | 66A | €569 | €664 | +€95 | +16.7% |
| Gross operating margin | 9900 | €18,797 | €51,297 | +€32,500 | +173% |
| Operating profit (loss) | 9901 | €4,030 | €35,586 | +€31,557 | +783% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Non-recurring financial income | 76B | - | €8 | +€8 | |
| Financial charges | 65/66B | €3,147 | €2,568 | -€579 | -18.4% |
| Recurring financial charges | 65 | €3,147 | €2,568 | -€579 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €883 | €33,026 | +€32,143 | +3,640% |
| Income taxes | 67/77 | -€3,953 | €7,998 | +€11,952 | |
| Profit (loss) for the period | 9904 | €4,836 | €25,028 | +€20,192 | +417% |
| Profit (loss) for the period to be appropriated | 9905 | €4,836 | €25,028 | +€20,192 | +417% |
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 19 October 2026 via checked.be.