BizConsult: 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.
BizConsult
Largest movements
- Cash +€61,624
up €61,624 (+24.1%), from €255,991 to €317,615
mainly Net result for the year (+€65,122) and Receivables within one year (+€909)
- Reserves +€65,122
up €65,122 (+27.8%), from €233,941 to €299,063
of which Distributable reserves: +€65,122
- Gross operating margin +€31,542
up €31,542 (+51.3%), from €61,489 to €93,031
- Taxes +€8,681
up €8,681 (+52.8%), from €16,435 to €25,116
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 | €280,955 | €341,670 | +€60,715 | +21.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €280,955 | €341,670 | +€60,715 | +21.6% |
| Amounts receivable within one year | 40/41 | €18,464 | €17,555 | -€909 | -4.9% |
| Trade receivables | 40 | €18,392 | €16,000 | -€2,392 | -13.0% |
| Other amounts receivable | 41 | €72 | €1,555 | +€1,483 | +2,057% |
| Current investments | 50/53 | €6,500 | €6,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €255,991 | €317,615 | +€61,624 | +24.1% |
| Total equity and liabilities | 10/49 | €280,955 | €341,670 | +€60,715 | +21.6% |
| Equity | 10/15 | €240,141 | €305,263 | +€65,122 | +27.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €233,941 | €299,063 | +€65,122 | +27.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €233,941 | €299,063 | +€65,122 | +27.8% |
| Amounts payable | 17/49 | €40,815 | €36,407 | -€4,408 | -10.8% |
| Amounts payable within one year | 42/48 | €40,419 | €35,982 | -€4,437 | -11.0% |
| Financial debts | 43 | €671 | €0 | -€671 | -100% |
| Credit institutions | 430/8 | €671 | €0 | -€671 | -100% |
| Trade debts | 44 | €26 | €27 | +€1 | +3.8% |
| Suppliers | 440/4 | €26 | €27 | +€1 | +3.8% |
| Taxes, remuneration and social security | 45 | €8,949 | €5,636 | -€3,313 | -37.0% |
| Taxes | 450/3 | €6,449 | €2,886 | -€3,563 | -55.3% |
| Remuneration and social security | 454/9 | €2,500 | €2,750 | +€250 | +10.0% |
| Other amounts payable | 47/48 | €30,773 | €30,320 | -€454 | -1.5% |
| Accrued charges and deferred income | 492/3 | €395 | €424 | +€29 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €851 | €0 | -€851 | -100% |
| Other operating charges | 640/8 | €763 | €1,177 | +€413 | +54.2% |
| Gross operating margin | 9900 | €61,489 | €93,031 | +€31,542 | +51.3% |
| Operating profit (loss) | 9901 | €59,875 | €91,855 | +€31,979 | +53.4% |
| Financial income | 75/76B | €240 | €651 | +€411 | +171% |
| Recurring financial income | 75 | €240 | €651 | +€411 | +171% |
| Financial charges | 65/66B | €2,474 | €2,268 | -€207 | -8.3% |
| Recurring financial charges | 65 | €2,474 | €2,268 | -€207 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €57,641 | €90,238 | +€32,597 | +56.6% |
| Income taxes | 67/77 | €16,435 | €25,116 | +€8,681 | +52.8% |
| Profit (loss) for the period | 9904 | €41,206 | €65,122 | +€23,916 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,206 | €65,122 | +€23,916 | +58.0% |
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 29 October 2026 via checked.be.