BG Gestion & 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 Gestion & Consulting
Largest movements
- Tangible fixed assets +€57,975
up €57,975 (+295%), from €19,656 to €77,630
of which Furniture and vehicles: +€55,992
- Debts after one year +€36,605
new in 2025: €36,605
- Other debts -€32,909
down €32,909 (-42.0%), from €78,434 to €45,525
- Tax, wage and social debts +€22,538
up €22,538 (+187%), from €12,026 to €34,564
of which Taxes: +€20,129
- Current portion of long-term debt +€14,618
new in 2025: €14,618
- Trade debts +€12,031
up €12,031 (+270%), from €4,450 to €16,481
- Gross operating margin +€80,419
up €80,419 (+94.6%), from €84,975 to €165,394
- Staff costs +€71,488
up €71,488 (+138%), from €51,747 to €123,235
- Taxes +€4,146
up €4,146 (+91.9%), from €4,514 to €8,660
- Depreciation +€4,041
up €4,041 (+20.7%), from €19,562 to €23,604
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,872 | €177,179 | +€58,307 | +49.1% |
| Fixed assets | 21/28 | €19,656 | €77,630 | +€57,975 | +295% |
| Tangible fixed assets | 22/27 | €19,656 | €77,630 | +€57,975 | +295% |
| Plant, machinery and equipment | 23 | €19,656 | €21,639 | +€1,983 | +10.1% |
| Furniture and vehicles | 24 | €0 | €55,992 | +€55,992 | +559,918,800% |
| Current assets | 29/58 | €99,216 | €99,548 | +€332 | +0.3% |
| Amounts receivable within one year | 40/41 | €99,216 | €98,048 | -€1,168 | -1.2% |
| Trade receivables | 40 | €98,933 | €97,048 | -€1,885 | -1.9% |
| Other amounts receivable | 41 | €283 | €1,000 | +€717 | +253% |
| Cash at bank and in hand | 54/58 | - | €1,500 | +€1,500 | |
| Total equity and liabilities | 10/49 | €118,872 | €177,179 | +€58,307 | +49.1% |
| Equity | 10/15 | €19,739 | €21,998 | +€2,259 | +11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €1,000 | +€1,000 | |
| Non-distributable reserves | 130/1 | - | €1,000 | +€1,000 | |
| Reserves not available under the articles | 1311 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | €1,139 | €2,398 | +€1,259 | +111% |
| Amounts payable | 17/49 | €99,133 | €155,181 | +€56,048 | +56.5% |
| Amounts payable after more than one year | 17 | - | €36,605 | +€36,605 | |
| Financial debts | 170/4 | - | €36,605 | +€36,605 | |
| Amounts payable within one year | 42/48 | €99,133 | €118,576 | +€19,443 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | - | €14,618 | +€14,618 | |
| Financial debts | 43 | €4,223 | €7,388 | +€3,165 | +74.9% |
| Credit institutions | 430/8 | €4,223 | €7,388 | +€3,165 | +74.9% |
| Trade debts | 44 | €4,450 | €16,481 | +€12,031 | +270% |
| Suppliers | 440/4 | €4,450 | €16,481 | +€12,031 | +270% |
| Taxes, remuneration and social security | 45 | €12,026 | €34,564 | +€22,538 | +187% |
| Taxes | 450/3 | €12,026 | €32,156 | +€20,129 | +167% |
| Remuneration and social security | 454/9 | - | €2,408 | +€2,408 | |
| Other amounts payable | 47/48 | €78,434 | €45,525 | -€32,909 | -42.0% |
| Non-recurring operating income | 76A | €13,864 | €28,670 | +€14,806 | +107% |
| Remuneration, social security and pensions | 62 | €51,747 | €123,235 | +€71,488 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,562 | €23,604 | +€4,041 | +20.7% |
| Other operating charges | 640/8 | €3,452 | €3,001 | -€451 | -13.1% |
| Gross operating margin | 9900 | €84,975 | €165,394 | +€80,419 | +94.6% |
| Operating profit (loss) | 9901 | €10,214 | €15,554 | +€5,340 | +52.3% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €4,717 | €5,522 | +€805 | +17.1% |
| Recurring financial charges | 65 | €4,717 | €5,522 | +€805 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €5,496 | €10,043 | +€4,547 | +82.7% |
| Income taxes | 67/77 | €4,514 | €8,660 | +€4,146 | +91.9% |
| Profit (loss) for the period | 9904 | €982 | €1,383 | +€400 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €982 | €1,383 | +€400 | +40.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.