BMO 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.
BMO Consulting
Largest movements
- Cash +€6,668
up €6,668 (+193%), from €3,455 to €10,122
mainly Other debts (+€30,000) and Net result for the year (+€21,658)
- Tangible fixed assets -€2,055
down €2,055 (-55.3%), from €3,719 to €1,664
of which Plant, machinery and equipment: -€1,495
- Deferred charges and accrued income +€890
up €890 (+20.3%), from €4,396 to €5,287
- Receivables within one year -€846
down €846 (-1.7%), from €48,955 to €48,109
of which Other amounts receivable: -€1,741
- Other debts +€30,000
new in 2025: €30,000
- Trade debts -€24,456
down €24,456 (-91.0%), from €26,874 to €2,418
- Reserves -€8,342
down €8,342 (-50.0%), from €16,681 to €8,339
- Tax, wage and social debts +€7,872
up €7,872 (+59.3%), from €13,265 to €21,138
- Gross operating margin +€30,022
up €30,022 (+3,577%), from €839 to €30,861
- Taxes +€6,551
up €6,551 (+431%), from €1,521 to €8,073
- Other operating charges +€806
up €806 (+161%), from €500 to €1,307
- Financial income +€738
up €738 (+34.2%), from €2,157 to €2,895
- Depreciation -€405
down €405 (-16.5%), from €2,460 to €2,055
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 | €60,524 | €65,182 | +€4,657 | +7.7% |
| Fixed assets | 21/28 | €3,719 | €1,664 | -€2,055 | -55.3% |
| Tangible fixed assets | 22/27 | €3,719 | €1,664 | -€2,055 | -55.3% |
| Plant, machinery and equipment | 23 | €1,733 | €238 | -€1,495 | -86.3% |
| Furniture and vehicles | 24 | €1,986 | €1,426 | -€560 | -28.2% |
| Current assets | 29/58 | €56,806 | €63,518 | +€6,712 | +11.8% |
| Amounts receivable within one year | 40/41 | €48,955 | €48,109 | -€846 | -1.7% |
| Trade receivables | 40 | €0 | €895 | +€895 | |
| Other amounts receivable | 41 | €48,955 | €47,214 | -€1,741 | -3.6% |
| Cash at bank and in hand | 54/58 | €3,455 | €10,122 | +€6,668 | +193% |
| Deferred charges and accrued income | 490/1 | €4,396 | €5,287 | +€890 | +20.3% |
| Total equity and liabilities | 10/49 | €60,524 | €65,182 | +€4,657 | +7.7% |
| Equity | 10/15 | €19,181 | €10,839 | -€8,342 | -43.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,681 | €8,339 | -€8,342 | -50.0% |
| Distributable reserves | 133 | €16,681 | €8,339 | -€8,342 | -50.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €41,343 | €54,343 | +€13,000 | +31.4% |
| Amounts payable within one year | 42/48 | €40,140 | €53,556 | +€13,416 | +33.4% |
| Trade debts | 44 | €26,874 | €2,418 | -€24,456 | -91.0% |
| Suppliers | 440/4 | €26,874 | €2,418 | -€24,456 | -91.0% |
| Taxes, remuneration and social security | 45 | €13,265 | €21,138 | +€7,872 | +59.3% |
| Taxes | 450/3 | €13,265 | €21,138 | +€7,872 | +59.3% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Accrued charges and deferred income | 492/3 | €1,203 | €787 | -€416 | -34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,460 | €2,055 | -€405 | -16.5% |
| Other operating charges | 640/8 | €500 | €1,307 | +€806 | +161% |
| Gross operating margin | 9900 | €839 | €30,861 | +€30,022 | +3,577% |
| Operating profit (loss) | 9901 | -€2,121 | €27,500 | +€29,620 | |
| Financial income | 75/76B | €2,157 | €2,895 | +€738 | +34.2% |
| Recurring financial income | 75 | €2,157 | €2,895 | +€738 | +34.2% |
| Financial charges | 65/66B | €722 | €664 | -€58 | -8.0% |
| Recurring financial charges | 65 | €722 | €664 | -€58 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€686 | €29,730 | +€30,416 | |
| Income taxes | 67/77 | €1,521 | €8,073 | +€6,551 | +431% |
| Profit (loss) for the period | 9904 | -€2,207 | €21,658 | +€23,865 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,207 | €21,658 | +€23,865 |
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 15 October 2026 via checked.be.