BG 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.
BG CONSULTING
Largest movements
- Receivables within one year +€11,797
up €11,797 (+83.4%), from €14,138 to €25,935
of which Trade receivables: +€13,262
- Cash -€11,578
down €11,578 (-49.9%), from €23,213 to €11,636
mainly Receivables within one year (-€11,797) and Debts after one year (-€5,095)
- Tangible fixed assets -€3,945
down €3,945 (-49.7%), from €7,935 to €3,990
of which Other tangible fixed assets: -€3,617
- Debts after one year -€5,095
down €5,095 (-93.5%), from €5,447 to €353
- Reserves +€2,550
up €2,550 (+6.9%), from €37,146 to €39,696
- Current portion of long-term debt -€1,707
down €1,707 (-25.1%), from €6,802 to €5,095
- Trade debts +€1,086
up €1,086 (+18091.7%), from €6 to €1,092
- Gross operating margin -€3,295
down €3,295 (-34.7%), from €9,504 to €6,209
- Financial income +€3,059
up €3,059 (+4705.8%), from €65 to €3,124
- Taxes -€419
down €419 (-23.0%), from €1,820 to €1,401
- Financial charges -€345
down €345 (-27.5%), from €1,256 to €910
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 | €83,389 | €78,981 | -€4,408 | -5.3% |
| Fixed assets | 21/28 | €44,544 | €40,599 | -€3,945 | -8.9% |
| Tangible fixed assets | 22/27 | €7,935 | €3,990 | -€3,945 | -49.7% |
| Furniture and vehicles | 24 | €1,119 | €791 | -€328 | -29.3% |
| Other tangible fixed assets | 26 | €6,816 | €3,199 | -€3,617 | -53.1% |
| Financial fixed assets | 28 | €36,609 | €36,609 | = | 0.0% |
| Current assets | 29/58 | €38,845 | €38,382 | -€463 | -1.2% |
| Amounts receivable within one year | 40/41 | €14,138 | €25,935 | +€11,797 | +83.4% |
| Trade receivables | 40 | €11,495 | €24,757 | +€13,262 | +115.4% |
| Other amounts receivable | 41 | €2,643 | €1,178 | -€1,465 | -55.4% |
| Cash at bank and in hand | 54/58 | €23,213 | €11,636 | -€11,578 | -49.9% |
| Deferred charges and accrued income | 490/1 | €1,493 | €811 | -€683 | -45.7% |
| Total equity and liabilities | 10/49 | €83,389 | €78,981 | -€4,408 | -5.3% |
| Equity | 10/15 | €55,746 | €58,296 | +€2,550 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,146 | €39,696 | +€2,550 | +6.9% |
| Distributable reserves | 133 | €37,146 | €39,696 | +€2,550 | +6.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,643 | €20,685 | -€6,957 | -25.2% |
| Amounts payable after more than one year | 17 | €5,447 | €353 | -€5,095 | -93.5% |
| Financial debts | 170/4 | €5,447 | €353 | -€5,095 | -93.5% |
| Amounts payable within one year | 42/48 | €22,195 | €20,332 | -€1,863 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €6,802 | €5,095 | -€1,707 | -25.1% |
| Financial debts | 43 | €84 | €33 | -€51 | -60.6% |
| Credit institutions | 430/8 | €84 | €33 | -€51 | -60.6% |
| Trade debts | 44 | €6 | €1,092 | +€1,086 | +18091.7% |
| Suppliers | 440/4 | €6 | €1,092 | +€1,086 | +18091.7% |
| Taxes, remuneration and social security | 45 | €10,046 | €9,336 | -€709 | -7.1% |
| Taxes | 450/3 | €6,836 | €6,126 | -€709 | -10.4% |
| Remuneration and social security | 454/9 | €3,210 | €3,210 | = | 0.0% |
| Other amounts payable | 47/48 | €5,258 | €4,777 | -€481 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,945 | €3,945 | -€0 | 0.0% |
| Other operating charges | 640/8 | €505 | €528 | +€22 | +4.4% |
| Gross operating margin | 9900 | €9,504 | €6,209 | -€3,295 | -34.7% |
| Operating profit (loss) | 9901 | €5,055 | €1,737 | -€3,317 | -65.6% |
| Financial income | 75/76B | €65 | €3,124 | +€3,059 | +4705.8% |
| Recurring financial income | 75 | €65 | €3,124 | +€3,059 | +4705.8% |
| Financial charges | 65/66B | €1,256 | €910 | -€345 | -27.5% |
| Recurring financial charges | 65 | €1,256 | €910 | -€345 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €3,864 | €3,951 | +€87 | +2.2% |
| Income taxes | 67/77 | €1,820 | €1,401 | -€419 | -23.0% |
| Profit (loss) for the period | 9904 | €2,043 | €2,550 | +€506 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,043 | €2,550 | +€506 | +24.8% |
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 12 October 2026 via checked.be.