BM 2 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.
BM 2 CONSULTING
Largest movements
- Receivables within one year +€26,262
up €26,262 (+31.7%), from €82,754 to €109,016
of which Other amounts receivable: +€58,552
- Tangible fixed assets +€8,112
up €8,112 (+92.8%), from €8,741 to €16,853
of which Furniture and vehicles: +€6,465
- Other debts +€18,800
up €18,800 (+123.7%), from €15,200 to €34,000
- Profit (loss) carried forward +€9,865
up €9,865 (+17.6%), from €55,969 to €65,834
- Trade debts +€9,126
up €9,126 (+702.0%), from €1,300 to €10,426
- Debts after one year -€3,112
down €3,112 (-52.4%), from €5,936 to €2,824
- Turnover +€16,294
up €16,294 (+8.9%), from €182,856 to €199,150
- Purchases and services +€15,549
up €15,549 (+13.6%), from €114,544 to €130,093
- Financial charges +€5,465
up €5,465 (+446.1%), from €1,225 to €6,690
- Depreciation +€3,516
up €3,516 (+54.6%), from €6,445 to €9,961
- Taxes -€3,317
no longer reported in 2024 (was €3,317)
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,647 | €140,962 | +€34,315 | +32.2% |
| Fixed assets | 21/28 | €8,941 | €17,053 | +€8,112 | +90.7% |
| Tangible fixed assets | 22/27 | €8,741 | €16,853 | +€8,112 | +92.8% |
| Land and buildings | 22 | - | €1,647 | +€1,647 | |
| Furniture and vehicles | 24 | €8,741 | €15,206 | +€6,465 | +74.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €97,706 | €123,909 | +€26,203 | +26.8% |
| Amounts receivable within one year | 40/41 | €82,754 | €109,016 | +€26,262 | +31.7% |
| Trade receivables | 40 | €61,868 | €29,578 | -€32,290 | -52.2% |
| Other amounts receivable | 41 | €20,886 | €79,438 | +€58,552 | +280.3% |
| Cash at bank and in hand | 54/58 | €14,821 | €14,762 | -€59 | -0.4% |
| Deferred charges and accrued income | 490/1 | €131 | €131 | = | 0.0% |
| Total equity and liabilities | 10/49 | €106,647 | €140,962 | +€34,315 | +32.2% |
| Equity | 10/15 | €58,169 | €68,034 | +€9,865 | +17.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,969 | €65,834 | +€9,865 | +17.6% |
| Amounts payable | 17/49 | €48,478 | €72,928 | +€24,450 | +50.4% |
| Amounts payable after more than one year | 17 | €5,936 | €2,824 | -€3,112 | -52.4% |
| Financial debts | 170/4 | €5,936 | €2,824 | -€3,112 | -52.4% |
| Amounts payable within one year | 42/48 | €42,542 | €70,104 | +€27,562 | +64.8% |
| Trade debts | 44 | €1,300 | €10,426 | +€9,126 | +702.0% |
| Suppliers | 440/4 | €1,300 | €10,426 | +€9,126 | +702.0% |
| Taxes, remuneration and social security | 45 | €26,042 | €25,678 | -€364 | -1.4% |
| Taxes | 450/3 | €26,042 | €25,678 | -€364 | -1.4% |
| Other amounts payable | 47/48 | €15,200 | €34,000 | +€18,800 | +123.7% |
| Turnover | 70 | €182,856 | €199,150 | +€16,294 | +8.9% |
| Non-recurring operating income | 76A | €12 | - | -€12 | |
| Goods, raw materials, services and sundry goods | 60/61 | €114,544 | €130,093 | +€15,549 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,445 | €9,961 | +€3,516 | +54.6% |
| Other operating charges | 640/8 | €3,629 | €2,541 | -€1,088 | -30.0% |
| Gross operating margin | 9900 | €68,323 | €69,057 | +€734 | +1.1% |
| Operating profit (loss) | 9901 | €58,249 | €56,555 | -€1,694 | -2.9% |
| Financial charges | 65/66B | €1,225 | €6,690 | +€5,465 | +446.1% |
| Recurring financial charges | 65 | €1,225 | €6,690 | +€5,465 | +446.1% |
| Profit (loss) for the period before taxes | 9903 | €57,024 | €49,865 | -€7,159 | -12.6% |
| Income taxes | 67/77 | €3,317 | - | -€3,317 | |
| Profit (loss) for the period | 9904 | €53,707 | €49,865 | -€3,842 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,707 | €49,865 | -€3,842 | -7.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.