BGM 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.
BGM Consulting
Largest movements
- Receivables after one year -€31,000
no longer reported in 2025 (was €31,000)
- Cash +€2,141
up €2,141 (+566%), from €378 to €2,520
mainly Receivables after one year (+€31,000) and Deferred charges and accrued income (+€0)
- Other debts -€18,477
down €18,477 (-69.4%), from €26,627 to €8,150
- Profit (loss) carried forward -€7,546
down €7,546 (-74.6%), from €10,110 to €2,564
- Trade debts -€2,269
no longer reported in 2025 (was €2,269)
- Gross operating margin -€20,627
down €20,627, from €18,716 to -€1,912
- Write-downs -€6,000
no longer reported in 2025 (was €6,000)
- Other operating charges -€251
down €251 (-4.4%), from €5,774 to €5,523
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 | €57,599 | €29,306 | -€28,293 | -49.1% |
| Current assets | 29/58 | €57,599 | €29,306 | -€28,293 | -49.1% |
| Amounts receivable after more than one year | 29 | €31,000 | - | -€31,000 | |
| Other amounts receivable | 291 | €31,000 | - | -€31,000 | |
| Amounts receivable within one year | 40/41 | €26,220 | €26,786 | +€566 | +2.2% |
| Other amounts receivable | 41 | €26,220 | €26,786 | +€566 | +2.2% |
| Cash at bank and in hand | 54/58 | €378 | €2,520 | +€2,141 | +566% |
| Deferred charges and accrued income | 490/1 | €0 | - | -€0 | |
| Total equity and liabilities | 10/49 | €57,599 | €29,306 | -€28,293 | -49.1% |
| Equity | 10/15 | €28,702 | €21,156 | -€7,546 | -26.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,110 | €2,564 | -€7,546 | -74.6% |
| Amounts payable | 17/49 | €28,897 | €8,150 | -€20,747 | -71.8% |
| Amounts payable within one year | 42/48 | €28,897 | €8,150 | -€20,747 | -71.8% |
| Trade debts | 44 | €2,269 | - | -€2,269 | |
| Suppliers | 440/4 | €2,269 | - | -€2,269 | |
| Other amounts payable | 47/48 | €26,627 | €8,150 | -€18,477 | -69.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,000 | - | -€6,000 | |
| Other operating charges | 640/8 | €5,774 | €5,523 | -€251 | -4.4% |
| Gross operating margin | 9900 | €18,716 | -€1,912 | -€20,627 | |
| Operating profit (loss) | 9901 | €6,942 | -€7,434 | -€14,376 | |
| Financial charges | 65/66B | €45 | €112 | +€67 | +148% |
| Recurring financial charges | 65 | €45 | €112 | +€67 | +148% |
| Profit (loss) for the period before taxes | 9903 | €6,897 | -€7,546 | -€14,443 | |
| Profit (loss) for the period | 9904 | €6,897 | -€7,546 | -€14,443 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,897 | -€7,546 | -€14,443 |
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 31 October 2026 via checked.be.