BI Consult: 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.
BI Consult
Largest movements
- Cash +€11,506
up €11,506 (+143%), from €8,044 to €19,551
mainly Tax, wage and social debts (+€11,034) and Depreciation (+€9,132)
- Tangible fixed assets -€9,132
down €9,132 (-62.7%), from €14,562 to €5,429
- Receivables within one year +€737
up €737 (+32.7%), from €2,254 to €2,991
of which Trade receivables: +€969
- Tax, wage and social debts +€11,034
up €11,034 (+2,944%), from €375 to €11,409
of which Remuneration and social security: +€6,433
- Profit (loss) carried forward -€6,946
down €6,946 (-124%), from -€5,598 to -€12,544
- Debts after one year -€4,819
no longer reported in 2025 (was €4,819)
- Other debts +€4,816
up €4,816 (+2,951%), from €163 to €4,979
- Current portion of long-term debt -€2,409
down €2,409 (-33.3%), from €7,228 to €4,819
- Gross operating margin -€9,356
down €9,356 (-59.3%), from €15,787 to €6,431
- Other operating charges +€806
up €806 (+75.2%), from €1,072 to €1,879
- Taxes +€752
up €752 (+145%), from €519 to €1,271
- Financial charges +€269
up €269 (+32.6%), from €826 to €1,095
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 | €26,569 | €29,790 | +€3,221 | +12.1% |
| Fixed assets | 21/28 | €14,562 | €5,429 | -€9,132 | -62.7% |
| Tangible fixed assets | 22/27 | €14,562 | €5,429 | -€9,132 | -62.7% |
| Furniture and vehicles | 24 | €14,562 | €5,429 | -€9,132 | -62.7% |
| Current assets | 29/58 | €12,007 | €24,360 | +€12,353 | +103% |
| Amounts receivable within one year | 40/41 | €2,254 | €2,991 | +€737 | +32.7% |
| Trade receivables | 40 | €2,000 | €2,969 | +€969 | +48.4% |
| Other amounts receivable | 41 | €254 | €22 | -€232 | -91.4% |
| Cash at bank and in hand | 54/58 | €8,044 | €19,551 | +€11,506 | +143% |
| Deferred charges and accrued income | 490/1 | €1,709 | €1,819 | +€110 | +6.5% |
| Total equity and liabilities | 10/49 | €26,569 | €29,790 | +€3,221 | +12.1% |
| Equity | 10/15 | €13,002 | €6,056 | -€6,946 | -53.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,598 | -€12,544 | -€6,946 | -124% |
| Amounts payable | 17/49 | €13,566 | €23,733 | +€10,167 | +74.9% |
| Amounts payable after more than one year | 17 | €4,819 | - | -€4,819 | |
| Financial debts | 170/4 | €4,819 | - | -€4,819 | |
| Amounts payable within one year | 42/48 | €8,748 | €23,733 | +€14,986 | +171% |
| Current portion of amounts payable after more than one year | 42 | €7,228 | €4,819 | -€2,409 | -33.3% |
| Trade debts | 44 | €982 | €2,527 | +€1,546 | +157% |
| Suppliers | 440/4 | €982 | €2,527 | +€1,546 | +157% |
| Taxes, remuneration and social security | 45 | €375 | €11,409 | +€11,034 | +2,944% |
| Taxes | 450/3 | €375 | €4,976 | +€4,601 | +1,228% |
| Remuneration and social security | 454/9 | - | €6,433 | +€6,433 | |
| Other amounts payable | 47/48 | €163 | €4,979 | +€4,816 | +2,951% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,132 | €9,132 | = | 0.0% |
| Other operating charges | 640/8 | €1,072 | €1,879 | +€806 | +75.2% |
| Gross operating margin | 9900 | €15,787 | €6,431 | -€9,356 | -59.3% |
| Operating profit (loss) | 9901 | €5,582 | -€4,580 | -€10,163 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €826 | €1,095 | +€269 | +32.6% |
| Recurring financial charges | 65 | €826 | €1,095 | +€269 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €4,757 | -€5,675 | -€10,432 | |
| Income taxes | 67/77 | €519 | €1,271 | +€752 | +145% |
| Profit (loss) for the period | 9904 | €4,238 | -€6,946 | -€11,184 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,238 | -€6,946 | -€11,184 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.