BG MANAGEMENT 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 MANAGEMENT CONSULTING
Largest movements
- Receivables within one year -€21,433
down €21,433 (-20.7%), from €103,374 to €81,941
of which Trade receivables: -€46,368
- Stocks and contracts +€17,500
new in 2024: €17,500
- Cash -€15,698
down €15,698 (-91.5%), from €17,149 to €1,451
mainly Stocks and contracts (-€17,500) and Trade debts (-€16,357)
- Deferred charges and accrued income -€1,902
down €1,902 (-100%), from €1,902 to €0
- Profit (loss) carried forward +€16,522
up €16,522 (+786%), from €2,102 to €18,624
- Trade debts -€16,357
down €16,357 (-30.6%), from €53,394 to €37,037
- Tax, wage and social debts -€13,698
down €13,698 (-69.6%), from €19,678 to €5,981
of which Taxes: -€10,698
- Other debts -€8,000
no longer reported in 2024 (was €8,000)
- Gross operating margin +€26,947
up €26,947, from -€19,539 to €7,408
- Taxes -€5,752
down €5,752 (-95.9%), from €6,000 to €248
- Financial income +€2,723
new in 2024: €2,723
- Financial charges +€1,150
up €1,150 (+467%), from €246 to €1,396
- Other operating charges +€1,046
up €1,046 (+261%), from €400 to €1,446
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,424 | €100,892 | -€21,533 | -17.6% |
| Current assets | 29/58 | €122,424 | €100,892 | -€21,533 | -17.6% |
| Stocks and contracts in progress | 3 | - | €17,500 | +€17,500 | |
| Stocks | 30/36 | - | €17,500 | +€17,500 | |
| Amounts receivable within one year | 40/41 | €103,374 | €81,941 | -€21,433 | -20.7% |
| Trade receivables | 40 | €70,814 | €24,446 | -€46,368 | -65.5% |
| Other amounts receivable | 41 | €32,560 | €57,495 | +€24,935 | +76.6% |
| Cash at bank and in hand | 54/58 | €17,149 | €1,451 | -€15,698 | -91.5% |
| Deferred charges and accrued income | 490/1 | €1,902 | €0 | -€1,902 | -100% |
| Total equity and liabilities | 10/49 | €122,424 | €100,892 | -€21,533 | -17.6% |
| Equity | 10/15 | €41,352 | €57,874 | +€16,522 | +40.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €31,750 | €31,750 | = | 0.0% |
| Distributable reserves | 133 | €31,750 | €31,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,102 | €18,624 | +€16,522 | +786% |
| Amounts payable | 17/49 | €81,072 | €43,018 | -€38,054 | -46.9% |
| Amounts payable within one year | 42/48 | €81,072 | €43,018 | -€38,054 | -46.9% |
| Trade debts | 44 | €53,394 | €37,037 | -€16,357 | -30.6% |
| Suppliers | 440/4 | €53,394 | €37,037 | -€16,357 | -30.6% |
| Taxes, remuneration and social security | 45 | €19,678 | €5,981 | -€13,698 | -69.6% |
| Taxes | 450/3 | €16,678 | €5,981 | -€10,698 | -64.1% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €8,000 | - | -€8,000 | |
| Other operating charges | 640/8 | €400 | €1,446 | +€1,046 | +261% |
| Gross operating margin | 9900 | -€19,539 | €7,408 | +€26,947 | |
| Operating profit (loss) | 9901 | -€19,939 | €5,962 | +€25,901 | |
| Financial income | 75/76B | - | €2,723 | +€2,723 | |
| Recurring financial income | 75 | - | €2,723 | +€2,723 | |
| Financial charges | 65/66B | €246 | €1,396 | +€1,150 | +467% |
| Recurring financial charges | 65 | €246 | €1,396 | +€1,150 | +467% |
| Profit (loss) for the period before taxes | 9903 | -€20,185 | €7,289 | +€27,474 | |
| Income taxes | 67/77 | €6,000 | €248 | -€5,752 | -95.9% |
| Profit (loss) for the period | 9904 | -€26,185 | €7,041 | +€33,227 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,185 | €7,041 | +€33,227 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.