BmP 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.
BmP Consulting
Largest movements
- Tangible fixed assets -€16,572
down €16,572 (-15.7%), from €105,741 to €89,169
of which Land and buildings: -€9,373
- Cash -€8,088
down €8,088 (-83.1%), from €9,731 to €1,643
mainly Tax, wage and social debts (-€19,064) and Net result for the year (-€16,560)
- Receivables within one year -€3,365
down €3,365 (-13.4%), from €25,052 to €21,687
of which Other amounts receivable: -€4,521
- Tax, wage and social debts -€19,064
down €19,064 (-92.5%), from €20,608 to €1,544
- Profit (loss) carried forward -€16,560
down €16,560 (-24.8%), from -€66,717 to -€83,277
- Trade debts +€4,518
up €4,518 (+95.4%), from €4,738 to €9,256
- Other debts +€3,080
up €3,080 (+18.9%), from €16,305 to €19,386
- Gross operating margin +€23,559
up €23,559 (+83.7%), from -€28,156 to -€4,597
- Taxes -€5,233
down €5,233, from €233 to -€5,000
- Financial charges -€991
down €991 (-70.0%), from €1,416 to €425
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 | €140,524 | €112,498 | -€28,026 | -19.9% |
| Fixed assets | 21/28 | €105,741 | €89,169 | -€16,572 | -15.7% |
| Tangible fixed assets | 22/27 | €105,741 | €89,169 | -€16,572 | -15.7% |
| Land and buildings | 22 | €76,097 | €66,724 | -€9,373 | -12.3% |
| Plant, machinery and equipment | 23 | €12,738 | €7,986 | -€4,752 | -37.3% |
| Furniture and vehicles | 24 | €16,905 | €14,458 | -€2,447 | -14.5% |
| Current assets | 29/58 | €34,783 | €23,330 | -€11,454 | -32.9% |
| Amounts receivable within one year | 40/41 | €25,052 | €21,687 | -€3,365 | -13.4% |
| Trade receivables | 40 | €18,149 | €19,305 | +€1,156 | +6.4% |
| Other amounts receivable | 41 | €6,903 | €2,382 | -€4,521 | -65.5% |
| Cash at bank and in hand | 54/58 | €9,731 | €1,643 | -€8,088 | -83.1% |
| Total equity and liabilities | 10/49 | €140,524 | €112,498 | -€28,026 | -19.9% |
| Equity | 10/15 | €97,033 | €80,473 | -€16,560 | -17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €157,550 | €157,550 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €157,050 | €157,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,717 | -€83,277 | -€16,560 | -24.8% |
| Amounts payable | 17/49 | €43,491 | €32,025 | -€11,466 | -26.4% |
| Amounts payable within one year | 42/48 | €41,651 | €30,185 | -€11,466 | -27.5% |
| Trade debts | 44 | €4,738 | €9,256 | +€4,518 | +95.4% |
| Suppliers | 440/4 | €4,738 | €9,256 | +€4,518 | +95.4% |
| Taxes, remuneration and social security | 45 | €20,608 | €1,544 | -€19,064 | -92.5% |
| Taxes | 450/3 | €20,608 | €1,544 | -€19,064 | -92.5% |
| Other amounts payable | 47/48 | €16,305 | €19,386 | +€3,080 | +18.9% |
| Accrued charges and deferred income | 492/3 | €1,840 | €1,840 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,655 | €16,572 | -€83 | -0.5% |
| Other operating charges | 640/8 | €28 | €62 | +€34 | +119% |
| Non-recurring operating charges | 66A | €21,111 | - | -€21,111 | |
| Gross operating margin | 9900 | -€28,156 | -€4,597 | +€23,559 | +83.7% |
| Operating profit (loss) | 9901 | -€65,951 | -€21,231 | +€44,720 | +67.8% |
| Financial income | 75/76B | €214 | €97 | -€117 | -54.8% |
| Recurring financial income | 75 | €214 | €97 | -€117 | -54.8% |
| Financial charges | 65/66B | €1,416 | €425 | -€991 | -70.0% |
| Recurring financial charges | 65 | €1,416 | €425 | -€991 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | -€67,153 | -€21,560 | +€45,593 | +67.9% |
| Income taxes | 67/77 | €233 | -€5,000 | -€5,233 | |
| Profit (loss) for the period | 9904 | -€67,386 | -€16,560 | +€50,826 | +75.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,386 | -€16,560 | +€50,826 | +75.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.