BM-Consultancy: what changed
Two fiscal 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-Consultancy
Largest movements
- Cash +€38,338
up €38,338 (+396.9%), from €9,659 to €47,997
mainly Net result for the year (+€14,883) and Receivables within one year (+€14,000)
- Receivables within one year -€14,000
down €14,000 (-78.4%), from €17,852 to €3,852
of which Trade receivables: -€14,000
- Tangible fixed assets +€857
up €857 (+20.9%), from €4,100 to €4,957
- Other debts +€13,624
up €13,624 (+149.4%), from €9,117 to €22,742
- Reserves +€13,400
up €13,400 (+83.8%), from €16,000 to €29,400
- Tax, wage and social debts -€2,637
down €2,637 (-54.3%), from €4,853 to €2,216
- Accrued charges and deferred income +€808
up €808 (+156.8%), from €515 to €1,324
- Turnover -€27,500
no longer reported in 2025 (was €27,500)
- Purchases and services -€4,886
no longer reported in 2025 (was €4,886)
- Financial charges +€1,291
up €1,291 (+3228.1%), from €40 to €1,331
- Gross operating margin -€1,020
down €1,020 (-4.5%), from €22,614 to €21,593
- Depreciation +€922
up €922 (+3035.6%), from €30 to €952
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.
Cash bridge derived
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 | €31,610 | €56,806 | +€25,196 | +79.7% |
| Fixed assets | 21/28 | €4,100 | €4,957 | +€857 | +20.9% |
| Tangible fixed assets | 22/27 | €4,100 | €4,957 | +€857 | +20.9% |
| Furniture and vehicles | 24 | €4,100 | €4,957 | +€857 | +20.9% |
| Current assets | 29/58 | €27,511 | €51,849 | +€24,338 | +88.5% |
| Amounts receivable within one year | 40/41 | €17,852 | €3,852 | -€14,000 | -78.4% |
| Trade receivables | 40 | €17,630 | €3,630 | -€14,000 | -79.4% |
| Other amounts receivable | 41 | €222 | €222 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,659 | €47,997 | +€38,338 | +396.9% |
| Total equity and liabilities | 10/49 | €31,610 | €56,806 | +€25,196 | +79.7% |
| Equity | 10/15 | €17,124 | €30,408 | +€13,283 | +77.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €16,000 | €29,400 | +€13,400 | +83.8% |
| Distributable reserves | 133 | €16,000 | €29,400 | +€13,400 | +83.8% |
| Profit (loss) carried forward | 14 | €124 | €8 | -€117 | -93.9% |
| Amounts payable | 17/49 | €14,486 | €26,398 | +€11,912 | +82.2% |
| Amounts payable within one year | 42/48 | €13,971 | €25,075 | +€11,104 | +79.5% |
| Trade debts | 44 | - | €117 | +€117 | |
| Suppliers | 440/4 | - | €117 | +€117 | |
| Taxes, remuneration and social security | 45 | €4,853 | €2,216 | -€2,637 | -54.3% |
| Taxes | 450/3 | €4,853 | €2,216 | -€2,637 | -54.3% |
| Other amounts payable | 47/48 | €9,117 | €22,742 | +€13,624 | +149.4% |
| Accrued charges and deferred income | 492/3 | €515 | €1,324 | +€808 | +156.8% |
| Turnover | 70 | €27,500 | - | -€27,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,886 | - | -€4,886 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30 | €952 | +€922 | +3035.6% |
| Other operating charges | 640/8 | €219 | €504 | +€285 | +130.1% |
| Gross operating margin | 9900 | €22,614 | €21,593 | -€1,020 | -4.5% |
| Operating profit (loss) | 9901 | €22,364 | €20,137 | -€2,227 | -10.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €40 | €1,331 | +€1,291 | +3228.1% |
| Recurring financial charges | 65 | €40 | €1,331 | +€1,291 | +3228.1% |
| Profit (loss) for the period before taxes | 9903 | €22,324 | €18,806 | -€3,518 | -15.8% |
| Income taxes | 67/77 | €4,600 | €3,923 | -€677 | -14.7% |
| Profit (loss) for the period | 9904 | €17,724 | €14,883 | -€2,841 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,724 | €14,883 | -€2,841 | -16.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.