BGC Conseil: what changed
Two fiscal 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.
BGC Conseil
Largest movements
- Cash +€4,266
up €4,266 (+18.2%), from €23,475 to €27,741
mainly Net result for the year (+€9,164) and Depreciation (+€607)
- Deferred charges and accrued income +€2,907
new in 2025: €2,907
- Profit (loss) carried forward +€9,164
up €9,164 (+62.0%), from €14,778 to €23,942
- Tax, wage and social debts -€1,749
down €1,749 (-26.1%), from €6,706 to €4,957
- Other debts -€690
down €690 (-61.7%), from €1,119 to €429
- Trade debts +€570
new in 2025: €570
- Gross operating margin -€6,913
down €6,913 (-34.6%), from €19,997 to €13,084
- Taxes -€1,584
down €1,584 (-32.7%), from €4,847 to €3,264
- Depreciation +€244
up €244 (+67.0%), from €363 to €607
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 | €24,603 | €31,898 | +€7,295 | +29.7% |
| Fixed assets | 21/28 | €1,128 | €1,250 | +€122 | +10.8% |
| Tangible fixed assets | 22/27 | €1,128 | €1,250 | +€122 | +10.8% |
| Furniture and vehicles | 24 | €1,128 | €1,250 | +€122 | +10.8% |
| Current assets | 29/58 | €23,475 | €30,648 | +€7,173 | +30.6% |
| Cash at bank and in hand | 54/58 | €23,475 | €27,741 | +€4,266 | +18.2% |
| Deferred charges and accrued income | 490/1 | - | €2,907 | +€2,907 | |
| Total equity and liabilities | 10/49 | €24,603 | €31,898 | +€7,295 | +29.7% |
| Equity | 10/15 | €16,778 | €25,942 | +€9,164 | +54.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,778 | €23,942 | +€9,164 | +62.0% |
| Amounts payable | 17/49 | €7,825 | €5,956 | -€1,869 | -23.9% |
| Amounts payable within one year | 42/48 | €7,825 | €5,956 | -€1,869 | -23.9% |
| Trade debts | 44 | - | €570 | +€570 | |
| Suppliers | 440/4 | - | €570 | +€570 | |
| Taxes, remuneration and social security | 45 | €6,706 | €4,957 | -€1,749 | -26.1% |
| Taxes | 450/3 | €6,706 | €4,957 | -€1,749 | -26.1% |
| Other amounts payable | 47/48 | €1,119 | €429 | -€690 | -61.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €363 | €607 | +€244 | +67.0% |
| Gross operating margin | 9900 | €19,997 | €13,084 | -€6,913 | -34.6% |
| Operating profit (loss) | 9901 | €19,634 | €12,477 | -€7,157 | -36.5% |
| Financial charges | 65/66B | €8 | €49 | +€42 | +538.7% |
| Recurring financial charges | 65 | €8 | €49 | +€42 | +538.7% |
| Profit (loss) for the period before taxes | 9903 | €19,626 | €12,428 | -€7,198 | -36.7% |
| Income taxes | 67/77 | €4,847 | €3,264 | -€1,584 | -32.7% |
| Profit (loss) for the period | 9904 | €14,778 | €9,164 | -€5,614 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,778 | €9,164 | -€5,614 | -38.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.