BMT Consultant: 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.
BMT Consultant
Largest movements
- Receivables within one year +€533,195
up €533,195 (+98.0%), from €543,898 to €1.1m
of which Other amounts receivable: +€405,386
- Receivables after one year -€225,000
down €225,000 (-100.0%), from €225,000 to €0
- Current investments -€35,097
down €35,097 (-8.7%), from €405,000 to €369,903
- Reserves +€131,425
up €131,425 (+7.9%), from €1.7m to €1.8m
of which Distributable reserves: +€131,425
- Trade debts +€98,830
up €98,830 (+116.5%), from €84,799 to €183,628
- Tax, wage and social debts +€41,217
up €41,217 (+133.0%), from €30,991 to €72,208
of which Taxes: +€25,248
- Gross operating margin -€228,360
down €228,360 (-35.0%), from €652,050 to €423,690
- Taxes -€76,473
down €76,473 (-46.4%), from €164,981 to €88,508
- Staff costs +€41,418
up €41,418 (+53.3%), from €77,711 to €119,129
- Other operating charges +€27,691
up €27,691 (+569.1%), from €4,865 to €32,557
- Financial income +€12,212
up €12,212 (+211.6%), from €5,772 to €17,985
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,800,112 | €2,062,390 | +€262,277 | +14.6% |
| Fixed assets | 21/28 | €87,127 | €70,987 | -€16,139 | -18.5% |
| Tangible fixed assets | 22/27 | €37,127 | €20,987 | -€16,139 | -43.5% |
| Plant, machinery and equipment | 23 | €6,816 | €4,823 | -€1,993 | -29.2% |
| Furniture and vehicles | 24 | €30,310 | €16,164 | -€14,146 | -46.7% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €1,712,986 | €1,991,402 | +€278,417 | +16.3% |
| Amounts receivable after more than one year | 29 | €225,000 | €0 | -€225,000 | -100.0% |
| Trade receivables | 290 | €225,000 | €0 | -€225,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €543,898 | €1,077,094 | +€533,195 | +98.0% |
| Trade receivables | 40 | €477,863 | €605,672 | +€127,809 | +26.7% |
| Other amounts receivable | 41 | €66,036 | €471,422 | +€405,386 | +613.9% |
| Current investments | 50/53 | €405,000 | €369,903 | -€35,097 | -8.7% |
| Cash at bank and in hand | 54/58 | €539,087 | €542,458 | +€3,371 | +0.6% |
| Deferred charges and accrued income | 490/1 | €0 | €1,947 | +€1,947 | |
| Total equity and liabilities | 10/49 | €1,800,112 | €2,062,390 | +€262,277 | +14.6% |
| Equity | 10/15 | €1,675,125 | €1,806,554 | +€131,429 | +7.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,655,988 | €1,787,413 | +€131,425 | +7.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,655,988 | €1,787,413 | +€131,425 | +7.9% |
| Profit (loss) carried forward | 14 | €6,737 | €6,741 | +€4 | +0.1% |
| Amounts payable | 17/49 | €124,987 | €255,836 | +€130,849 | +104.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €124,987 | €255,836 | +€130,849 | +104.7% |
| Current portion of amounts payable after more than one year | 42 | €5,521 | €0 | -€5,521 | -100.0% |
| Trade debts | 44 | €84,799 | €183,628 | +€98,830 | +116.5% |
| Suppliers | 440/4 | €84,799 | €183,628 | +€98,830 | +116.5% |
| Taxes, remuneration and social security | 45 | €30,991 | €72,208 | +€41,217 | +133.0% |
| Taxes | 450/3 | €19,805 | €45,053 | +€25,248 | +127.5% |
| Remuneration and social security | 454/9 | €11,186 | €27,155 | +€15,969 | +142.8% |
| Other amounts payable | 47/48 | €3,677 | €0 | -€3,677 | -100.0% |
| Remuneration, social security and pensions | 62 | €77,711 | €119,129 | +€41,418 | +53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,250 | €24,283 | -€3,966 | -14.0% |
| Other operating charges | 640/8 | €4,865 | €32,557 | +€27,691 | +569.1% |
| Gross operating margin | 9900 | €652,050 | €423,690 | -€228,360 | -35.0% |
| Operating profit (loss) | 9901 | €541,224 | €247,721 | -€293,503 | -54.2% |
| Financial income | 75/76B | €5,772 | €17,985 | +€12,212 | +211.6% |
| Recurring financial income | 75 | €5,772 | €17,985 | +€12,212 | +211.6% |
| Financial charges | 65/66B | €186 | €769 | +€583 | +312.9% |
| Recurring financial charges | 65 | €186 | €769 | +€583 | +312.9% |
| Profit (loss) for the period before taxes | 9903 | €546,810 | €264,937 | -€281,873 | -51.5% |
| Income taxes | 67/77 | €164,981 | €88,508 | -€76,473 | -46.4% |
| Profit (loss) for the period | 9904 | €381,829 | €176,429 | -€205,400 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €381,829 | €176,429 | -€205,400 | -53.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.