BIC 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.
BIC consulting
Largest movements
- Tangible fixed assets -€25,231
down €25,231 (-6.3%), from €399,671 to €374,440
of which Other tangible fixed assets: -€13,032
- Debts after one year -€59,609
down €59,609 (-33.6%), from €177,232 to €117,623
of which Financial debts: -€37,636
- Reserves +€28,000
up €28,000 (+69.7%), from €40,197 to €68,197
of which Distributable reserves: +€28,000
- Other debts -€4,813
down €4,813 (-8.9%), from €54,298 to €49,485
- Depreciation +€4,140
up €4,140 (+16.8%), from €24,602 to €28,742
- Gross operating margin -€3,510
down €3,510 (-4.0%), from €87,868 to €84,358
- Financial charges -€1,475
down €1,475 (-17.8%), from €8,279 to €6,804
- Taxes -€1,136
down €1,136 (-6.8%), from €16,741 to €15,605
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 | €418,940 | €391,987 | -€26,953 | -6.4% |
| Fixed assets | 21/28 | €399,671 | €374,440 | -€25,231 | -6.3% |
| Tangible fixed assets | 22/27 | €399,671 | €374,440 | -€25,231 | -6.3% |
| Furniture and vehicles | 24 | €40,662 | €28,463 | -€12,199 | -30.0% |
| Other tangible fixed assets | 26 | €359,009 | €345,977 | -€13,032 | -3.6% |
| Current assets | 29/58 | €19,269 | €17,547 | -€1,722 | -8.9% |
| Amounts receivable within one year | 40/41 | €14,894 | €16,432 | +€1,538 | +10.3% |
| Trade receivables | 40 | €14,894 | €16,432 | +€1,538 | +10.3% |
| Cash at bank and in hand | 54/58 | €3,400 | €39 | -€3,361 | -98.9% |
| Deferred charges and accrued income | 490/1 | €975 | €1,076 | +€101 | +10.4% |
| Total equity and liabilities | 10/49 | €418,940 | €391,987 | -€26,953 | -6.4% |
| Equity | 10/15 | €125,437 | €155,264 | +€29,827 | +23.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €40,197 | €68,197 | +€28,000 | +69.7% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €34,000 | €62,000 | +€28,000 | +82.4% |
| Profit (loss) carried forward | 14 | €23,267 | €25,094 | +€1,827 | +7.9% |
| Amounts payable | 17/49 | €293,503 | €236,723 | -€56,780 | -19.3% |
| Amounts payable after more than one year | 17 | €177,232 | €117,623 | -€59,609 | -33.6% |
| Financial debts | 170/4 | €115,259 | €77,623 | -€37,636 | -32.7% |
| Other amounts payable | 178/9 | €61,973 | €40,000 | -€21,973 | -35.5% |
| Amounts payable within one year | 42/48 | €116,271 | €119,100 | +€2,829 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €35,969 | €37,636 | +€1,667 | +4.6% |
| Financial debts | 43 | €8,357 | €8,351 | -€6 | -0.1% |
| Credit institutions | 430/8 | €8,357 | €8,351 | -€6 | -0.1% |
| Trade debts | 44 | €203 | €2,861 | +€2,658 | +1,309% |
| Suppliers | 440/4 | €203 | €2,861 | +€2,658 | +1,309% |
| Taxes, remuneration and social security | 45 | €17,444 | €20,767 | +€3,323 | +19.0% |
| Taxes | 450/3 | €17,444 | €20,767 | +€3,323 | +19.0% |
| Other amounts payable | 47/48 | €54,298 | €49,485 | -€4,813 | -8.9% |
| Non-recurring operating income | 76A | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,602 | €28,742 | +€4,140 | +16.8% |
| Other operating charges | 640/8 | €3,441 | €3,387 | -€54 | -1.6% |
| Gross operating margin | 9900 | €87,868 | €84,358 | -€3,510 | -4.0% |
| Operating profit (loss) | 9901 | €59,825 | €52,229 | -€7,596 | -12.7% |
| Financial income | 75/76B | €15 | €7 | -€8 | -53.3% |
| Recurring financial income | 75 | €15 | €7 | -€8 | -53.3% |
| Financial charges | 65/66B | €8,279 | €6,804 | -€1,475 | -17.8% |
| Recurring financial charges | 65 | €8,279 | €6,804 | -€1,475 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €51,561 | €45,432 | -€6,129 | -11.9% |
| Income taxes | 67/77 | €16,741 | €15,605 | -€1,136 | -6.8% |
| Profit (loss) for the period | 9904 | €34,820 | €29,827 | -€4,993 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,820 | €29,827 | -€4,993 | -14.3% |
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 17 October 2026 via checked.be.