BGL 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.
BGL CONSULTING
Largest movements
- Cash -€52,067
down €52,067 (-39.6%), from €131,630 to €79,562
mainly Contributions, distributions and other (-€89,000) and Receivables within one year (-€6,973)
- Receivables within one year +€6,973
up €6,973 (+32.4%), from €21,498 to €28,471
of which Other amounts receivable: +€27,560
- Tangible fixed assets -€3,467
down €3,467 (-25.5%), from €13,600 to €10,133
of which Land and buildings: -€2,636
- Deferred charges and accrued income +€2,113
up €2,113 (+115%), from €1,830 to €3,943
- Profit (loss) carried forward -€63,375
down €63,375 (-70.5%), from €89,899 to €26,523
- Other debts +€12,813
up €12,813 (+35.0%), from €36,584 to €49,396
- Trade debts +€2,703
up €2,703 (+64.3%), from €4,205 to €6,908
- Gross operating margin -€82,779
down €82,779 (-66.2%), from €125,017 to €42,238
- Taxes -€17,634
down €17,634 (-67.6%), from €26,074 to €8,440
- Financial charges -€1,493
down €1,493 (-28.9%), from €5,166 to €3,673
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.
Derived cash bridge
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 | €168,558 | €122,109 | -€46,449 | -27.6% |
| Fixed assets | 21/28 | €13,600 | €10,133 | -€3,467 | -25.5% |
| Tangible fixed assets | 22/27 | €13,600 | €10,133 | -€3,467 | -25.5% |
| Land and buildings | 22 | €12,086 | €9,449 | -€2,636 | -21.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,515 | €684 | -€831 | -54.9% |
| Current assets | 29/58 | €154,958 | €111,976 | -€42,982 | -27.7% |
| Amounts receivable within one year | 40/41 | €21,498 | €28,471 | +€6,973 | +32.4% |
| Trade receivables | 40 | €21,498 | €911 | -€20,587 | -95.8% |
| Other amounts receivable | 41 | - | €27,560 | +€27,560 | |
| Cash at bank and in hand | 54/58 | €131,630 | €79,562 | -€52,067 | -39.6% |
| Deferred charges and accrued income | 490/1 | €1,830 | €3,943 | +€2,113 | +115% |
| Total equity and liabilities | 10/49 | €168,558 | €122,109 | -€46,449 | -27.6% |
| Equity | 10/15 | €119,754 | €56,378 | -€63,375 | -52.9% |
| Reserves | 13 | €29,855 | €29,855 | = | 0.0% |
| Distributable reserves | 133 | €29,855 | €29,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,899 | €26,523 | -€63,375 | -70.5% |
| Amounts payable | 17/49 | €48,805 | €65,731 | +€16,926 | +34.7% |
| Amounts payable within one year | 42/48 | €48,805 | €65,731 | +€16,926 | +34.7% |
| Trade debts | 44 | €4,205 | €6,908 | +€2,703 | +64.3% |
| Suppliers | 440/4 | €4,205 | €6,908 | +€2,703 | +64.3% |
| Taxes, remuneration and social security | 45 | €8,016 | €9,427 | +€1,410 | +17.6% |
| Taxes | 450/3 | €8,016 | €9,427 | +€1,410 | +17.6% |
| Other amounts payable | 47/48 | €36,584 | €49,396 | +€12,813 | +35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,096 | €3,467 | -€628 | -15.3% |
| Other operating charges | 640/8 | €1,183 | €1,042 | -€141 | -11.9% |
| Gross operating margin | 9900 | €125,017 | €42,238 | -€82,779 | -66.2% |
| Operating profit (loss) | 9901 | €119,739 | €37,728 | -€82,010 | -68.5% |
| Financial income | 75/76B | €677 | €9 | -€667 | -98.6% |
| Recurring financial income | 75 | €677 | €9 | -€667 | -98.6% |
| Financial charges | 65/66B | €5,166 | €3,673 | -€1,493 | -28.9% |
| Recurring financial charges | 65 | €5,166 | €3,673 | -€1,493 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €115,249 | €34,065 | -€81,185 | -70.4% |
| Income taxes | 67/77 | €26,074 | €8,440 | -€17,634 | -67.6% |
| Profit (loss) for the period | 9904 | €89,175 | €25,625 | -€63,551 | -71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €89,175 | €25,625 | -€63,551 | -71.3% |
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 16 October 2026 via checked.be.