BG CONSEILS: 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.
BG CONSEILS
Largest movements
- Receivables within one year -€7,632
down €7,632 (-64.3%), from €11,865 to €4,233
of which Other amounts receivable: -€10,244
- Contributions -€6,094
down €6,094 (-71.3%), from €8,550 to €2,456
- Profit (loss) carried forward +€4,128
up €4,128, from -€3,094 to €1,034
- Trade debts -€3,424
no longer reported in 2025 (was €3,424)
- Short-term financial debts -€2,276
no longer reported in 2025 (was €2,276)
- Other debts +€960
new in 2025: €960
- Gross operating margin +€2,765
up €2,765 (+568.8%), from €486 to €3,251
- Financial income -€566
no longer reported in 2025 (was €566)
- Financial charges +€417
up €417 (+250.0%), from €167 to €584
- Taxes +€362
up €362 (+29.8%), from €1,217 to €1,579
- Depreciation -€295
no longer reported in 2025 (was €295)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,082 | €4,449 | -€7,633 | -63.2% |
| Fixed assets | 21/28 | €217 | €217 | -€0 | -0.2% |
| Tangible fixed assets | 22/27 | €217 | €217 | -€0 | -0.2% |
| Land and buildings | 22 | - | €217 | +€217 | |
| Furniture and vehicles | 24 | €217 | - | -€217 | |
| Current assets | 29/58 | €11,865 | €4,233 | -€7,632 | -64.3% |
| Amounts receivable within one year | 40/41 | €11,865 | €4,233 | -€7,632 | -64.3% |
| Trade receivables | 40 | €1,621 | €4,233 | +€2,612 | +161.1% |
| Other amounts receivable | 41 | €10,244 | - | -€10,244 | |
| Total equity and liabilities | 10/49 | €12,082 | €4,449 | -€7,633 | -63.2% |
| Equity | 10/15 | €5,456 | €3,489 | -€1,967 | -36.0% |
| Contributions | 10/11 | €8,550 | €2,456 | -€6,094 | -71.3% |
| Profit (loss) carried forward | 14 | -€3,094 | €1,034 | +€4,128 | |
| Amounts payable | 17/49 | €6,626 | €960 | -€5,666 | -85.5% |
| Amounts payable within one year | 42/48 | €6,626 | €960 | -€5,666 | -85.5% |
| Financial debts | 43 | €2,276 | - | -€2,276 | |
| Credit institutions | 430/8 | €2,276 | - | -€2,276 | |
| Trade debts | 44 | €3,424 | - | -€3,424 | |
| Suppliers | 440/4 | €3,424 | - | -€3,424 | |
| Taxes, remuneration and social security | 45 | €926 | - | -€926 | |
| Taxes | 450/3 | €926 | - | -€926 | |
| Other amounts payable | 47/48 | - | €960 | +€960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €295 | - | -€295 | |
| Other operating charges | 640/8 | €193 | €53 | -€140 | -72.5% |
| Gross operating margin | 9900 | €486 | €3,251 | +€2,765 | +568.8% |
| Operating profit (loss) | 9901 | -€2 | €3,198 | +€3,200 | |
| Financial income | 75/76B | €566 | - | -€566 | |
| Recurring financial income | 75 | €566 | - | -€566 | |
| Financial charges | 65/66B | €167 | €584 | +€417 | +250.0% |
| Recurring financial charges | 65 | €167 | €584 | +€417 | +250.0% |
| Profit (loss) for the period before taxes | 9903 | €397 | €2,613 | +€2,216 | +558.2% |
| Income taxes | 67/77 | €1,217 | €1,579 | +€362 | +29.8% |
| Profit (loss) for the period | 9904 | -€820 | €1,034 | +€1,854 | |
| Profit (loss) for the period to be appropriated | 9905 | -€820 | €1,034 | +€1,854 |
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 9 October 2026 via checked.be.