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 -€13,959
down €13,959 (-38.7%), from €36,048 to €22,089
of which Trade receivables: -€17,677
- Tangible fixed assets -€7,817
down €7,817 (-18.3%), from €42,610 to €34,794
of which Furniture and vehicles: -€7,329
- Cash -€5,092
down €5,092 (-10.4%), from €48,969 to €43,877
mainly Net result for the year (-€23,981) and Debts after one year (-€7,985)
- Profit (loss) carried forward -€24,132
down €24,132 (-1,725%), from -€1,399 to -€25,531
- Debts after one year -€7,985
down €7,985 (-31.9%), from €25,048 to €17,063
- Tax, wage and social debts +€6,813
up €6,813 (+711%), from €958 to €7,770
- Trade debts -€6,693
down €6,693 (-90.1%), from €7,429 to €736
- Other debts +€5,055
up €5,055 (+240%), from €2,106 to €7,161
- Gross operating margin -€31,461
down €31,461 (-85.3%), from €36,872 to €5,412
- Write-downs +€13,875
new in 2025: €13,875
- Taxes -€2,363
down €2,363 (-59.6%), from €3,964 to €1,601
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 | €147,245 | €120,650 | -€26,595 | -18.1% |
| Fixed assets | 21/28 | €42,610 | €34,794 | -€7,817 | -18.3% |
| Tangible fixed assets | 22/27 | €42,610 | €34,794 | -€7,817 | -18.3% |
| Furniture and vehicles | 24 | €41,102 | €33,773 | -€7,329 | -17.8% |
| Other tangible fixed assets | 26 | €1,509 | €1,021 | -€487 | -32.3% |
| Current assets | 29/58 | €104,635 | €85,856 | -€18,778 | -17.9% |
| Amounts receivable within one year | 40/41 | €36,048 | €22,089 | -€13,959 | -38.7% |
| Trade receivables | 40 | €29,989 | €12,312 | -€17,677 | -58.9% |
| Other amounts receivable | 41 | €6,060 | €9,777 | +€3,718 | +61.4% |
| Current investments | 50/53 | €15,000 | €15,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €48,969 | €43,877 | -€5,092 | -10.4% |
| Deferred charges and accrued income | 490/1 | €4,617 | €4,890 | +€272 | +5.9% |
| Total equity and liabilities | 10/49 | €147,245 | €120,650 | -€26,595 | -18.1% |
| Equity | 10/15 | €103,872 | €79,740 | -€24,132 | -23.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €92,871 | €92,871 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €91,011 | €92,871 | +€1,860 | +2.0% |
| Profit (loss) carried forward | 14 | -€1,399 | -€25,531 | -€24,132 | -1,725% |
| Amounts payable | 17/49 | €43,373 | €40,910 | -€2,463 | -5.7% |
| Amounts payable after more than one year | 17 | €25,048 | €17,063 | -€7,985 | -31.9% |
| Financial debts | 170/4 | €25,048 | €17,063 | -€7,985 | -31.9% |
| Amounts payable within one year | 42/48 | €18,133 | €23,652 | +€5,519 | +30.4% |
| Current portion of amounts payable after more than one year | 42 | €7,641 | €7,985 | +€344 | +4.5% |
| Trade debts | 44 | €7,429 | €736 | -€6,693 | -90.1% |
| Suppliers | 440/4 | €7,429 | €736 | -€6,693 | -90.1% |
| Taxes, remuneration and social security | 45 | €958 | €7,770 | +€6,813 | +711% |
| Taxes | 450/3 | €958 | €7,770 | +€6,813 | +711% |
| Other amounts payable | 47/48 | €2,106 | €7,161 | +€5,055 | +240% |
| Accrued charges and deferred income | 492/3 | €192 | €195 | +€3 | +1.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,068 | €11,232 | +€163 | +1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €13,875 | +€13,875 | |
| Other operating charges | 640/8 | €1,394 | €1,304 | -€90 | -6.5% |
| Gross operating margin | 9900 | €36,872 | €5,412 | -€31,461 | -85.3% |
| Operating profit (loss) | 9901 | €24,410 | -€20,999 | -€45,409 | |
| Financial income | 75/76B | €79 | €128 | +€49 | +61.7% |
| Recurring financial income | 75 | €79 | €128 | +€49 | +61.7% |
| Financial charges | 65/66B | €1,806 | €1,509 | -€297 | -16.4% |
| Recurring financial charges | 65 | €1,806 | €1,509 | -€297 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €22,683 | -€22,380 | -€45,063 | |
| Income taxes | 67/77 | €3,964 | €1,601 | -€2,363 | -59.6% |
| Profit (loss) for the period | 9904 | €18,719 | -€23,981 | -€42,700 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,719 | -€23,981 | -€42,700 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.