BI 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.
BI CONSULTING
Largest movements
- Cash +€59,239
up €59,239 (+313%), from €18,900 to €78,139
mainly Net result for the year (+€52,446) and Tax, wage and social debts (+€15,931)
- Tangible fixed assets +€1,957
new in 2025: €1,957
- Profit (loss) carried forward +€52,446
up €52,446 (+1,575%), from €3,329 to €55,776
- Tax, wage and social debts +€15,931
up €15,931 (+303%), from €5,263 to €21,194
- Trade debts -€7,903
down €7,903 (-95.6%), from €8,269 to €366
- Gross operating margin +€64,268
up €64,268 (+1,326%), from €4,848 to €69,116
- Taxes +€14,093
up €14,093 (+1,305%), from €1,080 to €15,173
- Other operating charges +€1,324
new in 2025: €1,324
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 | €19,860 | €80,515 | +€60,655 | +305% |
| Fixed assets | 21/28 | €60 | €2,017 | +€1,957 | +3,261% |
| Tangible fixed assets | 22/27 | - | €1,957 | +€1,957 | |
| Furniture and vehicles | 24 | - | €1,957 | +€1,957 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €19,800 | €78,498 | +€58,698 | +296% |
| Amounts receivable within one year | 40/41 | €405 | €0 | -€405 | -99.9% |
| Other amounts receivable | 41 | €405 | €0 | -€405 | -99.9% |
| Cash at bank and in hand | 54/58 | €18,900 | €78,139 | +€59,239 | +313% |
| Deferred charges and accrued income | 490/1 | €496 | €359 | -€136 | -27.5% |
| Total equity and liabilities | 10/49 | €19,860 | €80,515 | +€60,655 | +305% |
| Equity | 10/15 | €6,329 | €58,776 | +€52,446 | +829% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,329 | €55,776 | +€52,446 | +1,575% |
| Amounts payable | 17/49 | €13,531 | €21,739 | +€8,208 | +60.7% |
| Amounts payable within one year | 42/48 | €13,531 | €21,599 | +€8,067 | +59.6% |
| Trade debts | 44 | €8,269 | €366 | -€7,903 | -95.6% |
| Suppliers | 440/4 | €8,269 | €366 | -€7,903 | -95.6% |
| Taxes, remuneration and social security | 45 | €5,263 | €21,194 | +€15,931 | +303% |
| Taxes | 450/3 | €5,263 | €21,194 | +€15,931 | +303% |
| Other amounts payable | 47/48 | - | €39 | +€39 | |
| Accrued charges and deferred income | 492/3 | - | €141 | +€141 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €115 | +€115 | |
| Other operating charges | 640/8 | - | €1,324 | +€1,324 | |
| Gross operating margin | 9900 | €4,848 | €69,116 | +€64,268 | +1,326% |
| Operating profit (loss) | 9901 | €4,848 | €67,677 | +€62,829 | +1,296% |
| Financial income | 75/76B | - | €508 | +€508 | |
| Recurring financial income | 75 | - | €508 | +€508 | |
| Financial charges | 65/66B | €439 | €565 | +€127 | +28.9% |
| Recurring financial charges | 65 | €439 | €565 | +€127 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €4,409 | €67,619 | +€63,210 | +1,434% |
| Income taxes | 67/77 | €1,080 | €15,173 | +€14,093 | +1,305% |
| Profit (loss) for the period | 9904 | €3,329 | €52,446 | +€49,117 | +1,475% |
| Profit (loss) for the period to be appropriated | 9905 | €3,329 | €52,446 | +€49,117 | +1,475% |
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 22 October 2026 via checked.be.