BIConsulting: 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.
BIConsulting
Largest movements
- Tangible fixed assets -€40,304
down €40,304 (-4.3%), from €933,179 to €892,875
of which Land and buildings: -€24,928
- Cash +€29,792
up €29,792 (+398%), from €7,490 to €37,283
mainly Other debts (+€154,555) and Net result for the year (+€65,135)
- Receivables within one year -€14,128
down €14,128 (-5.9%), from €239,786 to €225,658
of which Trade receivables: -€28,729
- Other debts +€154,555
up €154,555 (+2,538%), from €6,090 to €160,645
- Debts after one year -€69,771
down €69,771 (-12.6%), from €555,333 to €485,562
- Reserves -€57,751
down €57,751 (-14.9%), from €386,971 to €329,219
of which Distributable reserves: -€57,751
- Tax, wage and social debts -€49,094
down €49,094 (-53.2%), from €92,328 to €43,234
of which Taxes: -€43,416
- Gross operating margin -€83,202
down €83,202 (-34.7%), from €239,543 to €156,341
- Taxes -€52,843
down €52,843 (-68.0%), from €77,690 to €24,847
- Depreciation +€4,933
up €4,933 (+9.4%), from €52,690 to €57,623
- Financial charges -€4,261
down €4,261 (-28.8%), from €14,816 to €10,556
- Financial income +€3,029
up €3,029 (+110%), from €2,757 to €5,787
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 | €1,224,678 | €1,196,084 | -€28,594 | -2.3% |
| Fixed assets | 21/28 | €933,179 | €892,875 | -€40,304 | -4.3% |
| Tangible fixed assets | 22/27 | €933,179 | €892,875 | -€40,304 | -4.3% |
| Land and buildings | 22 | €734,534 | €709,606 | -€24,928 | -3.4% |
| Furniture and vehicles | 24 | €1,375 | €1,066 | -€309 | -22.5% |
| Other tangible fixed assets | 26 | €197,270 | €182,202 | -€15,067 | -7.6% |
| Current assets | 29/58 | €291,499 | €303,209 | +€11,710 | +4.0% |
| Amounts receivable within one year | 40/41 | €239,786 | €225,658 | -€14,128 | -5.9% |
| Trade receivables | 40 | €28,786 | €57 | -€28,729 | -99.8% |
| Other amounts receivable | 41 | €211,000 | €225,601 | +€14,601 | +6.9% |
| Current investments | 50/53 | €44,223 | €39,014 | -€5,209 | -11.8% |
| Cash at bank and in hand | 54/58 | €7,490 | €37,283 | +€29,792 | +398% |
| Deferred charges and accrued income | 490/1 | - | €1,255 | +€1,255 | |
| Total equity and liabilities | 10/49 | €1,224,678 | €1,196,084 | -€28,594 | -2.3% |
| Equity | 10/15 | €448,580 | €390,828 | -€57,751 | -12.9% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Reserves | 13 | €386,971 | €329,219 | -€57,751 | -14.9% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €368,221 | €310,469 | -€57,751 | -15.7% |
| Profit (loss) carried forward | 14 | €59,749 | €59,749 | = | 0.0% |
| Provisions and deferred taxes | 16 | €45,883 | €45,883 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €45,883 | €45,883 | = | 0.0% |
| Pensions and similar obligations | 160 | - | €45,883 | +€45,883 | |
| Taxes | 161 | €45,883 | - | -€45,883 | |
| Amounts payable | 17/49 | €730,215 | €759,373 | +€29,158 | +4.0% |
| Amounts payable after more than one year | 17 | €555,333 | €485,562 | -€69,771 | -12.6% |
| Financial debts | 170/4 | €555,333 | €485,562 | -€69,771 | -12.6% |
| Amounts payable within one year | 42/48 | €174,882 | €273,811 | +€98,929 | +56.6% |
| Current portion of amounts payable after more than one year | 42 | €73,761 | €69,771 | -€3,989 | -5.4% |
| Trade debts | 44 | €2,703 | €160 | -€2,543 | -94.1% |
| Suppliers | 440/4 | €2,703 | €160 | -€2,543 | -94.1% |
| Taxes, remuneration and social security | 45 | €92,328 | €43,234 | -€49,094 | -53.2% |
| Taxes | 450/3 | €86,650 | €43,234 | -€43,416 | -50.1% |
| Remuneration and social security | 454/9 | €5,678 | - | -€5,678 | |
| Other amounts payable | 47/48 | €6,090 | €160,645 | +€154,555 | +2,538% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,690 | €57,623 | +€4,933 | +9.4% |
| Other operating charges | 640/8 | €3,415 | €3,967 | +€551 | +16.1% |
| Gross operating margin | 9900 | €239,543 | €156,341 | -€83,202 | -34.7% |
| Operating profit (loss) | 9901 | €183,438 | €94,751 | -€88,686 | -48.3% |
| Financial income | 75/76B | €2,757 | €5,787 | +€3,029 | +110% |
| Recurring financial income | 75 | €2,757 | €5,787 | +€3,029 | +110% |
| Financial charges | 65/66B | €14,816 | €10,556 | -€4,261 | -28.8% |
| Recurring financial charges | 65 | €14,816 | €10,556 | -€4,261 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €171,379 | €89,982 | -€81,396 | -47.5% |
| Transfer from deferred taxes | 780 | €18,373 | - | -€18,373 | |
| Income taxes | 67/77 | €77,690 | €24,847 | -€52,843 | -68.0% |
| Profit (loss) for the period | 9904 | €112,062 | €65,135 | -€46,927 | -41.9% |
| Transfer from tax-exempt reserves | 789 | €55,120 | - | -€55,120 | |
| Profit (loss) for the period to be appropriated | 9905 | €167,181 | €65,135 | -€102,046 | -61.0% |
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 23 October 2026 via checked.be.