BGL CONSULT: 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.
BGL CONSULT
Largest movements
- Tangible fixed assets -€14,140
down €14,140 (-29.3%), from €48,237 to €34,097
- Cash +€7,366
up €7,366 (+18.4%), from €40,091 to €47,457
mainly Depreciation (+€14,140) and Receivables within one year (+€2,816)
- Receivables within one year -€2,816
down €2,816 (-78.1%), from €3,604 to €788
of which Other amounts receivable: -€2,864
- Other debts -€7,427
down €7,427 (-90.4%), from €8,218 to €791
- Profit (loss) carried forward -€3,407
down €3,407 (-40.8%), from -€8,344 to -€11,750
- Tax, wage and social debts +€2,576
up €2,576 (+985.3%), from €261 to €2,837
of which Remuneration and social security: +€2,000
- Short-term financial debts -€1,027
down €1,027 (-100.0%), from €1,027 to €0
- Depreciation -€1,079
down €1,079 (-7.1%), from €15,220 to €14,140
- Gross operating margin -€285
down €285 (-1.9%), from €14,721 to €14,435
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 | €93,786 | €84,050 | -€9,736 | -10.4% |
| Fixed assets | 21/28 | €48,237 | €34,097 | -€14,140 | -29.3% |
| Tangible fixed assets | 22/27 | €48,237 | €34,097 | -€14,140 | -29.3% |
| Furniture and vehicles | 24 | €48,237 | €34,097 | -€14,140 | -29.3% |
| Current assets | 29/58 | €45,548 | €49,953 | +€4,405 | +9.7% |
| Amounts receivable within one year | 40/41 | €3,604 | €788 | -€2,816 | -78.1% |
| Trade receivables | 40 | - | €48 | +€48 | |
| Other amounts receivable | 41 | €3,604 | €740 | -€2,864 | -79.5% |
| Cash at bank and in hand | 54/58 | €40,091 | €47,457 | +€7,366 | +18.4% |
| Deferred charges and accrued income | 490/1 | €1,853 | €1,708 | -€145 | -7.8% |
| Total equity and liabilities | 10/49 | €93,786 | €84,050 | -€9,736 | -10.4% |
| Equity | 10/15 | €71,301 | €67,895 | -€3,407 | -4.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €73,445 | €73,445 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €71,585 | €71,585 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,344 | -€11,750 | -€3,407 | -40.8% |
| Amounts payable | 17/49 | €22,484 | €16,155 | -€6,329 | -28.1% |
| Amounts payable within one year | 42/48 | €22,484 | €16,155 | -€6,329 | -28.1% |
| Financial debts | 43 | €1,027 | €0 | -€1,027 | -100.0% |
| Credit institutions | 430/8 | €1,027 | €0 | -€1,027 | -100.0% |
| Trade debts | 44 | €2,088 | €1,637 | -€451 | -21.6% |
| Suppliers | 440/4 | €2,088 | €1,637 | -€451 | -21.6% |
| Advances received on contracts in progress | 46 | €10,890 | €10,890 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €261 | €2,837 | +€2,576 | +985.3% |
| Taxes | 450/3 | €261 | €837 | +€576 | +220.3% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €8,218 | €791 | -€7,427 | -90.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,220 | €14,140 | -€1,079 | -7.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €14,721 | €14,435 | -€285 | -1.9% |
| Operating profit (loss) | 9901 | -€886 | -€105 | +€782 | +88.2% |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.9% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,004 | -€236 | +€768 | +76.5% |
| Income taxes | 67/77 | €3,151 | €3,171 | +€19 | +0.6% |
| Profit (loss) for the period | 9904 | -€4,155 | -€3,407 | +€748 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,155 | -€3,407 | +€748 | +18.0% |
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 6 October 2026 via checked.be.