BKPM Consultants: 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.
BKPM Consultants
Largest movements
- Receivables within one year -€21,650
down €21,650 (-56.8%), from €38,090 to €16,440
of which Other amounts receivable: -€21,650
- Tangible fixed assets +€20,234
up €20,234 (+657%), from €3,079 to €23,312
of which Furniture and vehicles: +€20,331
- Cash +€2,909
up €2,909 (+3,721%), from €78 to €2,987
mainly Other debts (+€27,105) and Receivables within one year (+€21,650)
- Other debts +€27,105
up €27,105 (+28.2%), from €96,272 to €123,377
- Trade debts -€13,546
down €13,546 (-80.4%), from €16,857 to €3,311
- Tax, wage and social debts -€12,813
no longer reported in 2023 (was €12,813)
- Accrued charges and deferred income +€9,405
up €9,405 (+31.3%), from €30,018 to €39,423
- Profit (loss) carried forward -€8,628
down €8,628 (-6.6%), from -€130,348 to -€138,976
- Gross operating margin +€19,039
up €19,039 (+80.3%), from -€23,711 to -€4,673
- Depreciation +€780
up €780 (+182%), from €429 to €1,209
- Financial charges -€428
down €428 (-24.8%), from €1,722 to €1,294
- Other operating charges -€251
down €251 (-14.8%), from €1,704 to €1,452
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,211 | €45,736 | +€1,524 | +3.4% |
| Fixed assets | 21/28 | €4,129 | €24,362 | +€20,234 | +490% |
| Tangible fixed assets | 22/27 | €3,079 | €23,312 | +€20,234 | +657% |
| Plant, machinery and equipment | 23 | €97 | - | -€97 | |
| Furniture and vehicles | 24 | €2,981 | €23,312 | +€20,331 | +682% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €40,083 | €21,373 | -€18,709 | -46.7% |
| Amounts receivable within one year | 40/41 | €38,090 | €16,440 | -€21,650 | -56.8% |
| Trade receivables | 40 | €16,152 | €16,152 | = | 0.0% |
| Other amounts receivable | 41 | €21,937 | €287 | -€21,650 | -98.7% |
| Cash at bank and in hand | 54/58 | €78 | €2,987 | +€2,909 | +3,721% |
| Deferred charges and accrued income | 490/1 | €1,915 | €1,946 | +€32 | +1.6% |
| Total equity and liabilities | 10/49 | €44,211 | €45,736 | +€1,524 | +3.4% |
| Equity | 10/15 | -€111,748 | -€120,376 | -€8,628 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€130,348 | -€138,976 | -€8,628 | -6.6% |
| Amounts payable | 17/49 | €155,959 | €166,111 | +€10,152 | +6.5% |
| Amounts payable within one year | 42/48 | €125,942 | €126,688 | +€747 | +0.6% |
| Trade debts | 44 | €16,857 | €3,311 | -€13,546 | -80.4% |
| Suppliers | 440/4 | €16,857 | €3,311 | -€13,546 | -80.4% |
| Taxes, remuneration and social security | 45 | €12,813 | - | -€12,813 | |
| Taxes | 450/3 | €12,813 | - | -€12,813 | |
| Other amounts payable | 47/48 | €96,272 | €123,377 | +€27,105 | +28.2% |
| Accrued charges and deferred income | 492/3 | €30,018 | €39,423 | +€9,405 | +31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €429 | €1,209 | +€780 | +182% |
| Other operating charges | 640/8 | €1,704 | €1,452 | -€251 | -14.8% |
| Gross operating margin | 9900 | -€23,711 | -€4,673 | +€19,039 | +80.3% |
| Operating profit (loss) | 9901 | -€25,843 | -€7,333 | +€18,510 | +71.6% |
| Financial charges | 65/66B | €1,722 | €1,294 | -€428 | -24.8% |
| Recurring financial charges | 65 | €1,722 | €1,294 | -€428 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,565 | -€8,628 | +€18,938 | +68.7% |
| Profit (loss) for the period | 9904 | -€27,565 | -€8,628 | +€18,938 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,565 | -€8,628 | +€18,938 | +68.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.