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
- Cash -€10,897
down €10,897 (-19.7%), from €55,407 to €44,510
mainly Contributions, distributions and other (-€85,000) and Accrued charges and deferred income (-€3,077)
- Profit (loss) carried forward -€15,595
down €15,595 (-11.0%), from -€141,651 to -€157,246
- Other debts +€5,285
up €5,285 (+61.4%), from €8,603 to €13,888
- Accrued charges and deferred income -€3,077
down €3,077 (-61.4%), from €5,011 to €1,934
- Trade debts +€1,618
up €1,618 (+108%), from €1,494 to €3,112
- Taxes -€27,367
down €27,367 (-44.9%), from €61,000 to €33,633
- Gross operating margin -€16,847
down €16,847 (-14.0%), from €120,628 to €103,781
- Financial income -€3,852
down €3,852 (-99.9%), from €3,856 to €4
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 | €58,697 | €47,317 | -€11,379 | -19.4% |
| Fixed assets | 21/28 | €3,289 | €2,807 | -€482 | -14.7% |
| Tangible fixed assets | 22/27 | €3,289 | €2,807 | -€482 | -14.7% |
| Plant, machinery and equipment | 23 | €121 | €0 | -€121 | -100% |
| Furniture and vehicles | 24 | €3,169 | €2,807 | -€362 | -11.4% |
| Current assets | 29/58 | €55,407 | €44,510 | -€10,897 | -19.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €55,407 | €44,510 | -€10,897 | -19.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €58,697 | €47,317 | -€11,379 | -19.4% |
| Equity | 10/15 | €36,662 | €21,067 | -€15,595 | -42.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €176,313 | €176,313 | = | 0.0% |
| Distributable reserves | 133 | €176,313 | €176,313 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,651 | -€157,246 | -€15,595 | -11.0% |
| Amounts payable | 17/49 | €22,035 | €26,251 | +€4,215 | +19.1% |
| Amounts payable within one year | 42/48 | €17,024 | €24,316 | +€7,292 | +42.8% |
| Trade debts | 44 | €1,494 | €3,112 | +€1,618 | +108% |
| Suppliers | 440/4 | €1,494 | €3,112 | +€1,618 | +108% |
| Taxes, remuneration and social security | 45 | €6,927 | €7,317 | +€389 | +5.6% |
| Taxes | 450/3 | €6,927 | €7,317 | +€389 | +5.6% |
| Other amounts payable | 47/48 | €8,603 | €13,888 | +€5,285 | +61.4% |
| Accrued charges and deferred income | 492/3 | €5,011 | €1,934 | -€3,077 | -61.4% |
| Non-recurring operating income | 76A | €457 | €0 | -€457 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €748 | €482 | -€266 | -35.6% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100% |
| Gross operating margin | 9900 | €120,628 | €103,781 | -€16,847 | -14.0% |
| Operating profit (loss) | 9901 | €119,493 | €103,299 | -€16,194 | -13.6% |
| Financial income | 75/76B | €3,856 | €4 | -€3,852 | -99.9% |
| Recurring financial income | 75 | €3,856 | €4 | -€3,852 | -99.9% |
| Financial charges | 65/66B | €0 | €265 | +€265 | |
| Recurring financial charges | 65 | €0 | €265 | +€265 | |
| Profit (loss) for the period before taxes | 9903 | €123,349 | €103,038 | -€20,311 | -16.5% |
| Income taxes | 67/77 | €61,000 | €33,633 | -€27,367 | -44.9% |
| Profit (loss) for the period | 9904 | €62,349 | €69,405 | +€7,056 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,349 | €69,405 | +€7,056 | +11.3% |
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 14 October 2026 via checked.be.