BMO CONSEILS: 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.
BMO CONSEILS
Largest movements
- Receivables within one year +€25,408
up €25,408 (+499165.8%), from €5 to €25,413
of which Trade receivables: +€25,413
- Intangible fixed assets -€12,500
down €12,500 (-14.8%), from €84,339 to €71,839
- Cash +€8,994
up €8,994 (+478378.2%), from €2 to €8,995
mainly Net result for the year (+€21,835) and Depreciation (+€16,927)
- Tangible fixed assets -€4,427
down €4,427 (-100.0%), from €4,427 to €0
- Reserves +€21,835
up €21,835 (+109.5%), from €19,933 to €41,768
- Short-term financial debts -€8,206
down €8,206 (-100.0%), from €8,206 to €0
- Debts after one year +€4,404
up €4,404 (+10.6%), from €41,366 to €45,770
- Gross operating margin -€7,416
down €7,416 (-13.0%), from €57,127 to €49,711
- Depreciation -€6,158
down €6,158 (-26.7%), from €23,085 to €16,927
- Other operating charges -€1,538
down €1,538 (-62.2%), from €2,475 to €936
- Taxes -€1,010
down €1,010 (-10.1%), from €9,960 to €8,950
- Financial charges -€611
down €611 (-36.5%), from €1,675 to €1,064
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 | €94,697 | €111,271 | +€16,573 | +17.5% |
| Fixed assets | 21/28 | €93,265 | €76,339 | -€16,927 | -18.1% |
| Intangible fixed assets | 21 | €84,339 | €71,839 | -€12,500 | -14.8% |
| Tangible fixed assets | 22/27 | €4,427 | €0 | -€4,427 | -100.0% |
| Furniture and vehicles | 24 | €4,427 | €0 | -€4,427 | -100.0% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €1,432 | €34,932 | +€33,500 | +2339.7% |
| Amounts receivable within one year | 40/41 | €5 | €25,413 | +€25,408 | +499165.8% |
| Trade receivables | 40 | - | €25,413 | +€25,413 | |
| Other amounts receivable | 41 | €5 | €0 | -€5 | -100.0% |
| Cash at bank and in hand | 54/58 | €2 | €8,995 | +€8,994 | +478378.2% |
| Deferred charges and accrued income | 490/1 | €1,425 | €524 | -€901 | -63.2% |
| Total equity and liabilities | 10/49 | €94,697 | €111,271 | +€16,573 | +17.5% |
| Equity | 10/15 | €22,433 | €44,268 | +€21,835 | +97.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €19,933 | €41,768 | +€21,835 | +109.5% |
| Distributable reserves | 133 | €19,933 | €41,768 | +€21,835 | +109.5% |
| Amounts payable | 17/49 | €72,264 | €67,003 | -€5,262 | -7.3% |
| Amounts payable after more than one year | 17 | €41,366 | €45,770 | +€4,404 | +10.6% |
| Other amounts payable | 178/9 | €41,366 | €45,770 | +€4,404 | +10.6% |
| Amounts payable within one year | 42/48 | €30,898 | €21,179 | -€9,719 | -31.5% |
| Financial debts | 43 | €8,206 | €0 | -€8,206 | -100.0% |
| Credit institutions | 430/8 | €8,206 | €0 | -€8,206 | -100.0% |
| Trade debts | 44 | €2,067 | €1,366 | -€701 | -33.9% |
| Suppliers | 440/4 | €2,067 | €1,366 | -€701 | -33.9% |
| Taxes, remuneration and social security | 45 | €20,625 | €19,813 | -€812 | -3.9% |
| Taxes | 450/3 | €20,625 | €19,813 | -€812 | -3.9% |
| Accrued charges and deferred income | 492/3 | - | €53 | +€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,085 | €16,927 | -€6,158 | -26.7% |
| Other operating charges | 640/8 | €2,475 | €936 | -€1,538 | -62.2% |
| Gross operating margin | 9900 | €57,127 | €49,711 | -€7,416 | -13.0% |
| Operating profit (loss) | 9901 | €31,568 | €31,848 | +€280 | +0.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,675 | €1,064 | -€611 | -36.5% |
| Recurring financial charges | 65 | €1,675 | €1,064 | -€611 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €29,893 | €30,785 | +€892 | +3.0% |
| Income taxes | 67/77 | €9,960 | €8,950 | -€1,010 | -10.1% |
| Profit (loss) for the period | 9904 | €19,933 | €21,835 | +€1,902 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,933 | €21,835 | +€1,902 | +9.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.