Boconsult: 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.
Boconsult
Largest movements
- Cash +€76,838
up €76,838 (+128.5%), from €59,780 to €136,618
mainly Other debts (+€117,647) and Net result for the year (+€64,270)
- Receivables within one year -€8,027
down €8,027 (-19.1%), from €42,104 to €34,077
of which Trade receivables: -€12,256
- Other debts +€117,647
new in 2025: €117,647
- Profit (loss) carried forward -€53,377
down €53,377 (-65.0%), from €82,062 to €28,685
- Tax, wage and social debts +€4,219
up €4,219 (+21.6%), from €19,568 to €23,787
- Gross operating margin +€20,951
up €20,951 (+32.3%), from €64,806 to €85,757
- Taxes +€3,299
up €3,299 (+23.4%), from €14,098 to €17,397
- Financial charges -€1,127
down €1,127 (-36.2%), from €3,112 to €1,985
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 | €107,493 | €176,568 | +€69,075 | +64.3% |
| Formation expenses | 20 | €260 | €52 | -€208 | -80.0% |
| Fixed assets | 21/28 | €3,933 | €4,231 | +€298 | +7.6% |
| Tangible fixed assets | 22/27 | €3,933 | €4,231 | +€298 | +7.6% |
| Plant, machinery and equipment | 23 | €3,244 | €2,695 | -€549 | -16.9% |
| Furniture and vehicles | 24 | €689 | €1,536 | +€847 | +122.9% |
| Current assets | 29/58 | €103,300 | €172,285 | +€68,985 | +66.8% |
| Amounts receivable within one year | 40/41 | €42,104 | €34,077 | -€8,027 | -19.1% |
| Trade receivables | 40 | €21,048 | €8,792 | -€12,256 | -58.2% |
| Other amounts receivable | 41 | €21,056 | €25,285 | +€4,229 | +20.1% |
| Cash at bank and in hand | 54/58 | €59,780 | €136,618 | +€76,838 | +128.5% |
| Deferred charges and accrued income | 490/1 | €1,416 | €1,590 | +€174 | +12.3% |
| Total equity and liabilities | 10/49 | €107,493 | €176,568 | +€69,075 | +64.3% |
| Equity | 10/15 | €84,562 | €31,185 | -€53,377 | -63.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,062 | €28,685 | -€53,377 | -65.0% |
| Amounts payable | 17/49 | €22,931 | €145,383 | +€122,452 | +534.0% |
| Amounts payable within one year | 42/48 | €22,931 | €144,906 | +€121,975 | +531.9% |
| Trade debts | 44 | €3,363 | €3,472 | +€109 | +3.2% |
| Suppliers | 440/4 | €3,363 | €3,472 | +€109 | +3.2% |
| Taxes, remuneration and social security | 45 | €19,568 | €23,787 | +€4,219 | +21.6% |
| Taxes | 450/3 | €19,568 | €23,787 | +€4,219 | +21.6% |
| Other amounts payable | 47/48 | - | €117,647 | +€117,647 | |
| Accrued charges and deferred income | 492/3 | - | €477 | +€477 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,515 | €1,260 | -€255 | -16.8% |
| Other operating charges | 640/8 | €1,141 | €920 | -€221 | -19.4% |
| Gross operating margin | 9900 | €64,806 | €85,757 | +€20,951 | +32.3% |
| Operating profit (loss) | 9901 | €62,150 | €83,577 | +€21,427 | +34.5% |
| Financial income | 75/76B | €99 | €75 | -€24 | -24.2% |
| Recurring financial income | 75 | €99 | €75 | -€24 | -24.2% |
| Financial charges | 65/66B | €3,112 | €1,985 | -€1,127 | -36.2% |
| Recurring financial charges | 65 | €3,112 | €1,985 | -€1,127 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €59,137 | €81,667 | +€22,530 | +38.1% |
| Income taxes | 67/77 | €14,098 | €17,397 | +€3,299 | +23.4% |
| Profit (loss) for the period | 9904 | €45,039 | €64,270 | +€19,231 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,039 | €64,270 | +€19,231 | +42.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.