BM 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 Consulting
Largest movements
- Cash +€58,750
up €58,750 (+43.0%), from €136,678 to €195,428
mainly Net result for the year (+€77,134) and Tax, wage and social debts (+€13,123)
- Receivables within one year +€35,434
up €35,434 (+201.2%), from €17,612 to €53,045
of which Other amounts receivable: +€33,095
- Reserves +€77,134
up €77,134 (+69.5%), from €110,937 to €188,071
- Tax, wage and social debts +€13,123
up €13,123 (+33.3%), from €39,427 to €52,550
- Trade debts +€4,215
up €4,215 (+149.2%), from €2,825 to €7,040
- Financial charges -€1,254
down €1,254 (-30.2%), from €4,154 to €2,900
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 | €155,688 | €250,161 | +€94,472 | +60.7% |
| Current assets | 29/58 | €155,688 | €250,161 | +€94,472 | +60.7% |
| Amounts receivable within one year | 40/41 | €17,612 | €53,045 | +€35,434 | +201.2% |
| Trade receivables | 40 | €15,187 | €17,526 | +€2,339 | +15.4% |
| Other amounts receivable | 41 | €2,424 | €35,519 | +€33,095 | +1365.2% |
| Cash at bank and in hand | 54/58 | €136,678 | €195,428 | +€58,750 | +43.0% |
| Deferred charges and accrued income | 490/1 | €1,399 | €1,688 | +€289 | +20.6% |
| Total equity and liabilities | 10/49 | €155,688 | €250,161 | +€94,472 | +60.7% |
| Equity | 10/15 | €113,437 | €190,571 | +€77,134 | +68.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €110,937 | €188,071 | +€77,134 | +69.5% |
| Distributable reserves | 133 | €110,937 | €188,071 | +€77,134 | +69.5% |
| Amounts payable | 17/49 | €42,252 | €59,590 | +€17,338 | +41.0% |
| Amounts payable within one year | 42/48 | €42,252 | €59,590 | +€17,338 | +41.0% |
| Trade debts | 44 | €2,825 | €7,040 | +€4,215 | +149.2% |
| Suppliers | 440/4 | €2,825 | €7,040 | +€4,215 | +149.2% |
| Taxes, remuneration and social security | 45 | €39,427 | €52,550 | +€13,123 | +33.3% |
| Taxes | 450/3 | €39,427 | €52,550 | +€13,123 | +33.3% |
| Other operating charges | 640/8 | €463 | €853 | +€390 | +84.3% |
| Gross operating margin | 9900 | €101,397 | €101,915 | +€518 | +0.5% |
| Operating profit (loss) | 9901 | €100,935 | €101,063 | +€128 | +0.1% |
| Financial income | 75/76B | - | €923 | +€923 | |
| Recurring financial income | 75 | - | €923 | +€923 | |
| Financial charges | 65/66B | €4,154 | €2,900 | -€1,254 | -30.2% |
| Recurring financial charges | 65 | €4,154 | €2,900 | -€1,254 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €96,781 | €99,086 | +€2,305 | +2.4% |
| Income taxes | 67/77 | €21,087 | €21,952 | +€865 | +4.1% |
| Profit (loss) for the period | 9904 | €75,694 | €77,134 | +€1,440 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,694 | €77,134 | +€1,440 | +1.9% |
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 10 October 2026 via checked.be.