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
- Cash +€13,443
up €13,443 (+90.2%), from €14,899 to €28,342
mainly Depreciation (+€8,390) and Net result for the year (+€5,880)
- Tangible fixed assets -€8,390
down €8,390 (-50.0%), from €16,775 to €8,385
- Other debts -€6,821
down €6,821 (-17.2%), from €39,707 to €32,886
- Profit (loss) carried forward +€5,880
up €5,880 (+47.0%), from €12,515 to €18,394
- Tax, wage and social debts +€5,329
up €5,329 (+134.9%), from €3,951 to €9,281
- Accrued charges and deferred income +€991
up €991 (+119.7%), from €828 to €1,819
- Gross operating margin -€14,396
down €14,396 (-41.1%), from €35,045 to €20,649
- Taxes +€1,378
up €1,378 (+34.9%), from €3,951 to €5,329
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 | €62,228 | €67,703 | +€5,475 | +8.8% |
| Fixed assets | 21/28 | €16,775 | €8,385 | -€8,390 | -50.0% |
| Tangible fixed assets | 22/27 | €16,775 | €8,385 | -€8,390 | -50.0% |
| Furniture and vehicles | 24 | €16,775 | €8,385 | -€8,390 | -50.0% |
| Current assets | 29/58 | €45,453 | €59,318 | +€13,865 | +30.5% |
| Amounts receivable within one year | 40/41 | €28,684 | €29,002 | +€318 | +1.1% |
| Trade receivables | 40 | €25,000 | €25,370 | +€370 | +1.5% |
| Other amounts receivable | 41 | €3,684 | €3,632 | -€53 | -1.4% |
| Cash at bank and in hand | 54/58 | €14,899 | €28,342 | +€13,443 | +90.2% |
| Deferred charges and accrued income | 490/1 | €1,869 | €1,974 | +€105 | +5.6% |
| Total equity and liabilities | 10/49 | €62,228 | €67,703 | +€5,475 | +8.8% |
| Equity | 10/15 | €15,515 | €21,394 | +€5,880 | +37.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,515 | €18,394 | +€5,880 | +47.0% |
| Amounts payable | 17/49 | €46,713 | €46,309 | -€404 | -0.9% |
| Amounts payable within one year | 42/48 | €45,885 | €44,490 | -€1,395 | -3.0% |
| Trade debts | 44 | €2,227 | €2,324 | +€96 | +4.3% |
| Suppliers | 440/4 | €2,227 | €2,324 | +€96 | +4.3% |
| Taxes, remuneration and social security | 45 | €3,951 | €9,281 | +€5,329 | +134.9% |
| Taxes | 450/3 | €3,951 | €9,281 | +€5,329 | +134.9% |
| Other amounts payable | 47/48 | €39,707 | €32,886 | -€6,821 | -17.2% |
| Accrued charges and deferred income | 492/3 | €828 | €1,819 | +€991 | +119.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,334 | €8,390 | +€56 | +0.7% |
| Other operating charges | 640/8 | €756 | €818 | +€62 | +8.2% |
| Gross operating margin | 9900 | €35,045 | €20,649 | -€14,396 | -41.1% |
| Operating profit (loss) | 9901 | €25,956 | €11,441 | -€14,515 | -55.9% |
| Financial charges | 65/66B | €168 | €233 | +€65 | +38.8% |
| Recurring financial charges | 65 | €168 | €233 | +€65 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | €25,788 | €11,209 | -€14,580 | -56.5% |
| Income taxes | 67/77 | €3,951 | €5,329 | +€1,378 | +34.9% |
| Profit (loss) for the period | 9904 | €21,837 | €5,880 | -€15,958 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,837 | €5,880 | -€15,958 | -73.1% |
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 12 October 2026 via checked.be.