BMCONSULTING ET FISCALITY: 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.
BMCONSULTING ET FISCALITY
Largest movements
- Receivables within one year +€25,345
up €25,345 (+46.1%), from €55,028 to €80,372
of which Other amounts receivable: +€17,815
- Tangible fixed assets -€4,811
down €4,811 (-26.5%), from €18,179 to €13,368
of which Plant, machinery and equipment: -€3,091
- Cash -€2,293
down €2,293 (-15.7%), from €14,591 to €12,298
mainly Receivables within one year (-€25,345) and Net result for the year (-€15,933)
- Debts after one year +€25,684
up €25,684 (+179.2%), from €14,331 to €40,014
- Profit (loss) carried forward -€15,933
down €15,933, from €6,988 to -€8,945
- Tax, wage and social debts +€11,883
up €11,883 (+91.1%), from €13,046 to €24,929
- Provisions -€8,935
no longer reported in 2024 (was €8,935)
- Trade debts +€5,426
up €5,426 (+47.9%), from €11,320 to €16,746
- Turnover +€222,785
new in 2024: €222,785
- Purchases and services +€168,445
new in 2024: €168,445
- Gross operating margin -€47,223
down €47,223 (-46.5%), from €101,562 to €54,340
- Staff costs -€17,161
down €17,161 (-21.0%), from €81,623 to €64,463
- Financial income +€3,450
up €3,450 (+934.8%), from €369 to €3,819
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 | €89,828 | €108,043 | +€18,215 | +20.3% |
| Fixed assets | 21/28 | €20,209 | €15,298 | -€4,911 | -24.3% |
| Intangible fixed assets | 21 | €100 | - | -€100 | |
| Tangible fixed assets | 22/27 | €18,179 | €13,368 | -€4,811 | -26.5% |
| Plant, machinery and equipment | 23 | €9,625 | €6,534 | -€3,091 | -32.1% |
| Furniture and vehicles | 24 | €8,554 | €6,834 | -€1,720 | -20.1% |
| Financial fixed assets | 28 | €1,930 | €1,930 | = | 0.0% |
| Current assets | 29/58 | €69,619 | €92,745 | +€23,126 | +33.2% |
| Amounts receivable within one year | 40/41 | €55,028 | €80,372 | +€25,345 | +46.1% |
| Trade receivables | 40 | €55,028 | €62,557 | +€7,530 | +13.7% |
| Other amounts receivable | 41 | - | €17,815 | +€17,815 | |
| Cash at bank and in hand | 54/58 | €14,591 | €12,298 | -€2,293 | -15.7% |
| Deferred charges and accrued income | 490/1 | - | €75 | +€75 | |
| Total equity and liabilities | 10/49 | €89,828 | €108,043 | +€18,215 | +20.3% |
| Equity | 10/15 | €21,488 | €5,555 | -€15,933 | -74.1% |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Reserves | 13 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,988 | -€8,945 | -€15,933 | |
| Provisions and deferred taxes | 16 | €8,935 | - | -€8,935 | |
| Provisions for liabilities and charges | 160/5 | €8,935 | - | -€8,935 | |
| Other liabilities and charges | 164/5 | €8,935 | - | -€8,935 | |
| Amounts payable | 17/49 | €59,405 | €102,488 | +€43,083 | +72.5% |
| Amounts payable after more than one year | 17 | €14,331 | €40,014 | +€25,684 | +179.2% |
| Financial debts | 170/4 | €14,331 | €40,014 | +€25,684 | +179.2% |
| Amounts payable within one year | 42/48 | €45,074 | €62,474 | +€17,400 | +38.6% |
| Current portion of amounts payable after more than one year | 42 | €9,012 | €8,772 | -€240 | -2.7% |
| Trade debts | 44 | €11,320 | €16,746 | +€5,426 | +47.9% |
| Suppliers | 440/4 | €11,320 | €16,746 | +€5,426 | +47.9% |
| Taxes, remuneration and social security | 45 | €13,046 | €24,929 | +€11,883 | +91.1% |
| Taxes | 450/3 | €13,046 | €24,929 | +€11,883 | +91.1% |
| Other amounts payable | 47/48 | €11,696 | €12,026 | +€330 | +2.8% |
| Turnover | 70 | - | €222,785 | +€222,785 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €168,445 | +€168,445 | |
| Remuneration, social security and pensions | 62 | €81,623 | €64,463 | -€17,161 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,995 | €6,213 | +€218 | +3.6% |
| Other operating charges | 640/8 | €100 | €499 | +€399 | +398.6% |
| Non-recurring operating charges | 66A | €8,935 | - | -€8,935 | |
| Gross operating margin | 9900 | €101,562 | €54,340 | -€47,223 | -46.5% |
| Operating profit (loss) | 9901 | €4,909 | -€16,835 | -€21,744 | |
| Financial income | 75/76B | €369 | €3,819 | +€3,450 | +934.8% |
| Recurring financial income | 75 | €369 | €3,819 | +€3,450 | +934.8% |
| Financial charges | 65/66B | €1,532 | €2,567 | +€1,035 | +67.5% |
| Recurring financial charges | 65 | €1,532 | €2,567 | +€1,035 | +67.5% |
| Profit (loss) for the period before taxes | 9903 | €3,746 | -€15,583 | -€19,328 | |
| Income taxes | 67/77 | - | €350 | +€350 | |
| Profit (loss) for the period | 9904 | €3,746 | -€15,933 | -€19,678 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,746 | -€15,933 | -€19,678 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.