BGI 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.
BGI CONSULTING
Largest movements
- Cash +€227,748
up €227,748 (+155.4%), from €146,553 to €374,302
mainly Net result for the year (+€161,692) and Tax, wage and social debts (+€42,001)
- Reserves +€162,666
up €162,666 (+167.7%), from €97,000 to €259,666
- Gross operating margin +€85,192
up €85,192 (+65.0%), from €131,035 to €216,228
- Taxes +€21,501
up €21,501 (+65.1%), from €33,018 to €54,519
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 | €4,046,898 | €4,250,447 | +€203,549 | +5.0% |
| Fixed assets | 21/28 | €3,876,098 | €3,876,098 | = | 0.0% |
| Financial fixed assets | 28 | €3,876,098 | €3,876,098 | = | 0.0% |
| Current assets | 29/58 | €170,801 | €374,349 | +€203,549 | +119.2% |
| Amounts receivable within one year | 40/41 | €24,247 | €47 | -€24,200 | -99.8% |
| Trade receivables | 40 | €24,200 | - | -€24,200 | |
| Other amounts receivable | 41 | €47 | €47 | +€0 | +0.5% |
| Cash at bank and in hand | 54/58 | €146,553 | €374,302 | +€227,748 | +155.4% |
| Total equity and liabilities | 10/49 | €4,046,898 | €4,250,447 | +€203,549 | +5.0% |
| Equity | 10/15 | €107,974 | €269,666 | +€161,692 | +149.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | - | -€10,000 | |
| Issued capital | 100 | €10,000 | - | -€10,000 | |
| Contributions outside capital | 11 | - | €10,000 | +€10,000 | |
| Other | 1109/19 | - | €10,000 | +€10,000 | |
| Reserves | 13 | €97,000 | €259,666 | +€162,666 | +167.7% |
| Distributable reserves | 133 | €97,000 | €259,666 | +€162,666 | +167.7% |
| Profit (loss) carried forward | 14 | €974 | - | -€974 | |
| Amounts payable | 17/49 | €3,938,924 | €3,980,781 | +€41,857 | +1.1% |
| Amounts payable after more than one year | 17 | €3,876,000 | €3,876,000 | = | 0.0% |
| Financial debts | 170/4 | - | €3,876,000 | +€3.9m | |
| Other amounts payable | 178/9 | €3,876,000 | - | -€3.9m | |
| Amounts payable within one year | 42/48 | €62,924 | €104,781 | +€41,857 | +66.5% |
| Trade debts | 44 | €3,468 | €3,324 | -€145 | -4.2% |
| Suppliers | 440/4 | €3,468 | €3,324 | -€145 | -4.2% |
| Taxes, remuneration and social security | 45 | €37,469 | €79,470 | +€42,001 | +112.1% |
| Taxes | 450/3 | €37,469 | €79,470 | +€42,001 | +112.1% |
| Other amounts payable | 47/48 | €21,986 | €21,986 | = | 0.0% |
| Gross operating margin | 9900 | €131,035 | €216,228 | +€85,192 | +65.0% |
| Operating profit (loss) | 9901 | €131,035 | €216,228 | +€85,192 | +65.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €43 | €16 | -€27 | -62.2% |
| Recurring financial charges | 65 | €43 | €16 | -€27 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €130,992 | €216,211 | +€85,219 | +65.1% |
| Income taxes | 67/77 | €33,018 | €54,519 | +€21,501 | +65.1% |
| Profit (loss) for the period | 9904 | €97,974 | €161,692 | +€63,718 | +65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €97,974 | €161,692 | +€63,718 | +65.0% |
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 11 October 2026 via checked.be.