BMJ 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.
BMJ CONSULTING
Largest movements
- Receivables after one year -€17,259
down €17,259 (-13.7%), from €126,232 to €108,973
- Cash +€4,384
up €4,384 (+41.7%), from €10,513 to €14,896
mainly Net result for the year (+€31,318) and Receivables after one year (+€17,259)
- Receivables within one year +€3,601
up €3,601 (+2.7%), from €134,878 to €138,479
of which Trade receivables: +€2,121
- Profit (loss) carried forward +€31,318
up €31,318 (+17.2%), from €182,377 to €213,695
- Trade debts -€24,825
down €24,825 (-40.9%), from €60,697 to €35,872
- Tax, wage and social debts -€16,911
down €16,911 (-74.8%), from €22,623 to €5,711
of which Remuneration and social security: -€15,690
- Gross operating margin +€41,355
up €41,355 (+37.5%), from €110,239 to €151,595
- Staff costs +€22,906
up €22,906 (+30.0%), from €76,391 to €99,297
- Financial charges +€3,889
up €3,889 (+60.7%), from €6,403 to €10,292
- Taxes -€1,919
down €1,919 (-17.8%), from €10,772 to €8,852
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 | €273,757 | €263,363 | -€10,393 | -3.8% |
| Fixed assets | 21/28 | €2,134 | €1,015 | -€1,119 | -52.4% |
| Tangible fixed assets | 22/27 | €1,914 | €795 | -€1,119 | -58.5% |
| Plant, machinery and equipment | 23 | €339 | €795 | +€456 | +134% |
| Furniture and vehicles | 24 | €1,574 | €0 | -€1,574 | -100% |
| Financial fixed assets | 28 | €220 | €220 | = | 0.0% |
| Current assets | 29/58 | €271,623 | €262,348 | -€9,275 | -3.4% |
| Amounts receivable after more than one year | 29 | €126,232 | €108,973 | -€17,259 | -13.7% |
| Trade receivables | 290 | €126,232 | €108,973 | -€17,259 | -13.7% |
| Amounts receivable within one year | 40/41 | €134,878 | €138,479 | +€3,601 | +2.7% |
| Trade receivables | 40 | €118,383 | €120,504 | +€2,121 | +1.8% |
| Other amounts receivable | 41 | €16,495 | €17,974 | +€1,480 | +9.0% |
| Cash at bank and in hand | 54/58 | €10,513 | €14,896 | +€4,384 | +41.7% |
| Total equity and liabilities | 10/49 | €273,757 | €263,363 | -€10,393 | -3.8% |
| Equity | 10/15 | €190,437 | €221,755 | +€31,318 | +16.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €182,377 | €213,695 | +€31,318 | +17.2% |
| Amounts payable | 17/49 | €83,320 | €41,608 | -€41,712 | -50.1% |
| Amounts payable within one year | 42/48 | €83,320 | €41,608 | -€41,712 | -50.1% |
| Trade debts | 44 | €60,697 | €35,872 | -€24,825 | -40.9% |
| Suppliers | 440/4 | €60,697 | €35,872 | -€24,825 | -40.9% |
| Taxes, remuneration and social security | 45 | €22,623 | €5,711 | -€16,911 | -74.8% |
| Taxes | 450/3 | €6,933 | €5,711 | -€1,221 | -17.6% |
| Remuneration and social security | 454/9 | €15,690 | - | -€15,690 | |
| Other amounts payable | 47/48 | - | €25 | +€25 | |
| Remuneration, social security and pensions | 62 | €76,391 | €99,297 | +€22,906 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,527 | €1,312 | -€1,215 | -48.1% |
| Other operating charges | 640/8 | €74 | €210 | +€136 | +184% |
| Non-recurring operating charges | 66A | - | €314 | +€314 | |
| Gross operating margin | 9900 | €110,239 | €151,595 | +€41,355 | +37.5% |
| Operating profit (loss) | 9901 | €31,247 | €50,462 | +€19,215 | +61.5% |
| Financial income | 75/76B | €10 | €1 | -€9 | -93.7% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -93.7% |
| Financial charges | 65/66B | €6,403 | €10,292 | +€3,889 | +60.7% |
| Recurring financial charges | 65 | €6,403 | €10,292 | +€3,889 | +60.7% |
| Profit (loss) for the period before taxes | 9903 | €24,855 | €40,171 | +€15,316 | +61.6% |
| Income taxes | 67/77 | €10,772 | €8,852 | -€1,919 | -17.8% |
| Profit (loss) for the period | 9904 | €14,083 | €31,318 | +€17,236 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €14,083 | €31,318 | +€17,236 | +122% |
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 24 October 2026 via checked.be.