BICRAW 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.
BICRAW Consulting
Largest movements
- Receivables within one year -€37,989
down €37,989 (-22.5%), from €168,911 to €130,922
of which Trade receivables: -€23,889
- Tangible fixed assets +€5,750
up €5,750 (+215%), from €2,680 to €8,429
of which Furniture and vehicles: +€6,113
- Cash -€2,274
down €2,274 (-9.3%), from €24,546 to €22,271
mainly Contributions, distributions and other (-€79,333) and Tax, wage and social debts (-€11,179)
- Reserves -€79,333
down €79,333 (-100%), from €79,333 to €0
- Profit (loss) carried forward +€40,348
up €40,348, from €0 to €40,348
- Other debts +€20,113
up €20,113 (+34.0%), from €59,220 to €79,333
- Tax, wage and social debts -€11,179
down €11,179 (-20.9%), from €53,379 to €42,201
- Trade debts -€3,744
down €3,744 (-69.7%), from €5,372 to €1,628
- Gross operating margin -€25,088
down €25,088 (-32.2%), from €78,017 to €52,928
- Taxes -€8,924
down €8,924 (-34.9%), from €25,535 to €16,612
- Depreciation +€2,281
up €2,281 (+173%), from €1,320 to €3,602
- Financial income -€2,114
down €2,114 (-20.4%), from €10,349 to €8,235
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 | €197,554 | €163,759 | -€33,795 | -17.1% |
| Fixed assets | 21/28 | €2,680 | €8,429 | +€5,750 | +215% |
| Tangible fixed assets | 22/27 | €2,680 | €8,429 | +€5,750 | +215% |
| Plant, machinery and equipment | 23 | €386 | €22 | -€363 | -94.3% |
| Furniture and vehicles | 24 | €2,294 | €8,407 | +€6,113 | +266% |
| Current assets | 29/58 | €194,874 | €155,330 | -€39,544 | -20.3% |
| Amounts receivable within one year | 40/41 | €168,911 | €130,922 | -€37,989 | -22.5% |
| Trade receivables | 40 | €25,397 | €1,508 | -€23,889 | -94.1% |
| Other amounts receivable | 41 | €143,514 | €129,414 | -€14,100 | -9.8% |
| Cash at bank and in hand | 54/58 | €24,546 | €22,271 | -€2,274 | -9.3% |
| Deferred charges and accrued income | 490/1 | €1,418 | €2,137 | +€719 | +50.7% |
| Total equity and liabilities | 10/49 | €197,554 | €163,759 | -€33,795 | -17.1% |
| Equity | 10/15 | €79,583 | €40,598 | -€38,985 | -49.0% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €79,333 | €0 | -€79,333 | -100% |
| Distributable reserves | 133 | €79,333 | €0 | -€79,333 | -100% |
| Profit (loss) carried forward | 14 | €0 | €40,348 | +€40,348 | |
| Amounts payable | 17/49 | €117,971 | €123,161 | +€5,190 | +4.4% |
| Amounts payable within one year | 42/48 | €117,971 | €123,161 | +€5,190 | +4.4% |
| Trade debts | 44 | €5,372 | €1,628 | -€3,744 | -69.7% |
| Suppliers | 440/4 | €5,372 | €1,628 | -€3,744 | -69.7% |
| Taxes, remuneration and social security | 45 | €53,379 | €42,201 | -€11,179 | -20.9% |
| Taxes | 450/3 | €53,379 | €42,201 | -€11,179 | -20.9% |
| Other amounts payable | 47/48 | €59,220 | €79,333 | +€20,113 | +34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,320 | €3,602 | +€2,281 | +173% |
| Other operating charges | 640/8 | €449 | €400 | -€50 | -11.0% |
| Non-recurring operating charges | 66A | €1,250 | €0 | -€1,250 | -100% |
| Gross operating margin | 9900 | €78,017 | €52,928 | -€25,088 | -32.2% |
| Operating profit (loss) | 9901 | €74,997 | €48,927 | -€26,070 | -34.8% |
| Financial income | 75/76B | €10,349 | €8,235 | -€2,114 | -20.4% |
| Recurring financial income | 75 | €10,349 | €8,235 | -€2,114 | -20.4% |
| Financial charges | 65/66B | €591 | €203 | -€389 | -65.7% |
| Recurring financial charges | 65 | €591 | €203 | -€389 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | €84,755 | €56,960 | -€27,795 | -32.8% |
| Income taxes | 67/77 | €25,535 | €16,612 | -€8,924 | -34.9% |
| Profit (loss) for the period | 9904 | €59,220 | €40,348 | -€18,872 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,220 | €40,348 | -€18,872 | -31.9% |
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 21 October 2026 via checked.be.