BMA 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.
BMA CONSULTING
Largest movements
- Cash +€38,461
up €38,461 (+1,923,041%), from €2 to €38,463
mainly Other debts (+€118,366) and Depreciation (+€12,641)
- Receivables within one year +€14,499
up €14,499 (+262%), from €5,535 to €20,034
- Tangible fixed assets -€12,641
down €12,641 (-4.0%), from €319,580 to €306,939
of which Land and buildings: -€12,512
- Deferred charges and accrued income -€9,533
down €9,533 (-96.4%), from €9,890 to €357
- Receivables after one year +€9,175
up €9,175 (+3.5%), from €260,692 to €269,867
- Other debts +€118,366
new in 2025: €118,366
- Debts after one year -€34,417
down €34,417 (-10.6%), from €323,555 to €289,138
- Tax, wage and social debts -€26,778
down €26,778 (-96.1%), from €27,868 to €1,090
- Short-term financial debts -€24,196
down €24,196 (-100%), from €24,196 to €0
- Profit (loss) carried forward +€7,534
up €7,534 (+7.7%), from -€98,367 to -€90,833
- Gross operating margin +€28,729
up €28,729 (+277%), from €10,386 to €39,115
- Financial income -€9,125
down €9,125 (-99.5%), from €9,175 to €50
- Other operating charges +€3,698
up €3,698 (+113%), from €3,276 to €6,974
- Depreciation -€1,682
down €1,682 (-11.7%), from €14,323 to €12,641
- Financial charges +€489
up €489 (+4.3%), from €11,351 to €11,840
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 | €595,699 | €635,660 | +€39,961 | +6.7% |
| Fixed assets | 21/28 | €319,580 | €306,939 | -€12,641 | -4.0% |
| Tangible fixed assets | 22/27 | €319,580 | €306,939 | -€12,641 | -4.0% |
| Land and buildings | 22 | €319,064 | €306,552 | -€12,512 | -3.9% |
| Furniture and vehicles | 24 | €516 | €388 | -€128 | -24.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €276,119 | €328,721 | +€52,602 | +19.1% |
| Amounts receivable after more than one year | 29 | €260,692 | €269,867 | +€9,175 | +3.5% |
| Other amounts receivable | 291 | €260,692 | €269,867 | +€9,175 | +3.5% |
| Amounts receivable within one year | 40/41 | €5,535 | €20,034 | +€14,499 | +262% |
| Trade receivables | 40 | €5,535 | €20,034 | +€14,499 | +262% |
| Cash at bank and in hand | 54/58 | €2 | €38,463 | +€38,461 | +1,923,041% |
| Deferred charges and accrued income | 490/1 | €9,890 | €357 | -€9,533 | -96.4% |
| Total equity and liabilities | 10/49 | €595,699 | €635,660 | +€39,961 | +6.7% |
| Equity | 10/15 | €183,095 | €190,629 | +€7,534 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €262,862 | €262,862 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €242,252 | €242,252 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€98,367 | -€90,833 | +€7,534 | +7.7% |
| Amounts payable | 17/49 | €412,604 | €445,031 | +€32,427 | +7.9% |
| Amounts payable after more than one year | 17 | €323,555 | €289,138 | -€34,417 | -10.6% |
| Financial debts | 170/4 | €323,555 | €289,138 | -€34,417 | -10.6% |
| Amounts payable within one year | 42/48 | €89,049 | €155,893 | +€66,844 | +75.1% |
| Current portion of amounts payable after more than one year | 42 | €33,786 | €34,417 | +€631 | +1.9% |
| Financial debts | 43 | €24,196 | €0 | -€24,196 | -100% |
| Credit institutions | 430/8 | €24,196 | €0 | -€24,196 | -100% |
| Trade debts | 44 | €3,199 | €2,020 | -€1,179 | -36.9% |
| Suppliers | 440/4 | €3,199 | €2,020 | -€1,179 | -36.9% |
| Taxes, remuneration and social security | 45 | €27,868 | €1,090 | -€26,778 | -96.1% |
| Taxes | 450/3 | €27,868 | €1,090 | -€26,778 | -96.1% |
| Other amounts payable | 47/48 | - | €118,366 | +€118,366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,323 | €12,641 | -€1,682 | -11.7% |
| Other operating charges | 640/8 | €3,276 | €6,974 | +€3,698 | +113% |
| Gross operating margin | 9900 | €10,386 | €39,115 | +€28,729 | +277% |
| Operating profit (loss) | 9901 | -€7,213 | €19,500 | +€26,713 | |
| Financial income | 75/76B | €9,175 | €50 | -€9,125 | -99.5% |
| Recurring financial income | 75 | €9,175 | €50 | -€9,125 | -99.5% |
| Financial charges | 65/66B | €11,351 | €11,840 | +€489 | +4.3% |
| Recurring financial charges | 65 | €11,351 | €11,840 | +€489 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,389 | €7,710 | +€17,099 | |
| Income taxes | 67/77 | -€30 | €176 | +€206 | |
| Profit (loss) for the period | 9904 | -€9,359 | €7,534 | +€16,893 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,359 | €7,534 | +€16,893 |
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 30 October 2026 via checked.be.