BG Consult: 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.
BG Consult
Largest movements
- Cash +€25,294
up €25,294 (+36.2%), from €69,941 to €95,236
mainly Net result for the year (+€42,766) and Trade debts (+€4,430)
- Receivables within one year +€13,163
up €13,163 (+39.9%), from €33,019 to €46,182
of which Other amounts receivable: +€10,778
- Profit (loss) carried forward +€42,766
up €42,766 (+47.4%), from €90,202 to €132,968
- Tax, wage and social debts -€8,118
down €8,118 (-63.4%), from €12,800 to €4,682
of which Taxes: -€8,118
- Trade debts +€4,430
up €4,430 (+2734.7%), from €162 to €4,592
- Gross operating margin -€25,433
down €25,433 (-31.3%), from €81,243 to €55,810
- Taxes -€4,969
down €4,969 (-30.4%), from €16,348 to €11,379
- Financial charges +€893
up €893 (+799.6%), from €112 to €1,004
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 | €104,164 | €143,242 | +€39,078 | +37.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,203 | €561 | -€642 | -53.3% |
| Tangible fixed assets | 22/27 | €1,203 | €561 | -€642 | -53.3% |
| Furniture and vehicles | 24 | €1,203 | €561 | -€642 | -53.3% |
| Current assets | 29/58 | €102,961 | €142,681 | +€39,720 | +38.6% |
| Amounts receivable within one year | 40/41 | €33,019 | €46,182 | +€13,163 | +39.9% |
| Trade receivables | 40 | €11,571 | €13,956 | +€2,385 | +20.6% |
| Other amounts receivable | 41 | €21,449 | €32,227 | +€10,778 | +50.3% |
| Cash at bank and in hand | 54/58 | €69,941 | €95,236 | +€25,294 | +36.2% |
| Deferred charges and accrued income | 490/1 | - | €1,263 | +€1,263 | |
| Total equity and liabilities | 10/49 | €104,164 | €143,242 | +€39,078 | +37.5% |
| Equity | 10/15 | €91,202 | €133,968 | +€42,766 | +46.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,202 | €132,968 | +€42,766 | +47.4% |
| Amounts payable | 17/49 | €12,962 | €9,274 | -€3,688 | -28.5% |
| Amounts payable within one year | 42/48 | €12,962 | €9,274 | -€3,688 | -28.5% |
| Trade debts | 44 | €162 | €4,592 | +€4,430 | +2734.7% |
| Suppliers | 440/4 | €162 | €4,592 | +€4,430 | +2734.7% |
| Taxes, remuneration and social security | 45 | €12,800 | €4,682 | -€8,118 | -63.4% |
| Taxes | 450/3 | €12,800 | €4,682 | -€8,118 | -63.4% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,239 | €642 | -€598 | -48.2% |
| Other operating charges | 640/8 | €35 | €96 | +€61 | +173.2% |
| Non-recurring operating charges | 66A | - | €231 | +€231 | |
| Gross operating margin | 9900 | €81,243 | €55,810 | -€25,433 | -31.3% |
| Operating profit (loss) | 9901 | €79,969 | €54,841 | -€25,127 | -31.4% |
| Financial income | 75/76B | €4 | €308 | +€304 | +8451.1% |
| Recurring financial income | 75 | €4 | €308 | +€304 | +8451.1% |
| Financial charges | 65/66B | €112 | €1,004 | +€893 | +799.6% |
| Recurring financial charges | 65 | €112 | €1,004 | +€893 | +799.6% |
| Profit (loss) for the period before taxes | 9903 | €79,861 | €54,145 | -€25,716 | -32.2% |
| Income taxes | 67/77 | €16,348 | €11,379 | -€4,969 | -30.4% |
| Profit (loss) for the period | 9904 | €63,513 | €42,766 | -€20,746 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,513 | €42,766 | -€20,746 | -32.7% |
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 30 September 2026 via checked.be.