BOFISC - 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.
BOFISC - CONSULTING
Largest movements
- Current investments +€475,000
new in 2025: €475,000
- Cash -€440,744
down €440,744 (-95.6%), from €461,237 to €20,493
mainly Current investments (-€475,000) and Contributions, distributions and other (-€96,542)
- Receivables within one year -€56,713
down €56,713 (-29.7%), from €191,059 to €134,345
of which Other amounts receivable: -€81,753
- Reserves +€31,252
up €31,252 (+5.7%), from €546,447 to €577,699
of which Distributable reserves: +€31,252
- Other debts -€28,063
down €28,063 (-94.2%), from €29,782 to €1,719
- Tax, wage and social debts -€9,625
down €9,625 (-26.7%), from €36,001 to €26,376
- Trade debts -€8,213
down €8,213 (-25.9%), from €31,755 to €23,543
- Depreciation -€6,315
down €6,315 (-77.1%), from €8,186 to €1,871
- Gross operating margin +€5,876
up €5,876 (+3.4%), from €174,259 to €180,134
- Financial charges -€4,995
down €4,995 (-98.5%), from €5,069 to €74
- Taxes +€4,785
up €4,785 (+8.5%), from €56,086 to €60,870
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 | €655,819 | €637,666 | -€18,152 | -2.8% |
| Fixed assets | 21/28 | €2,839 | €7,112 | +€4,274 | +151% |
| Tangible fixed assets | 22/27 | €2,839 | €7,112 | +€4,274 | +151% |
| Plant, machinery and equipment | 23 | €1,825 | €556 | -€1,268 | -69.5% |
| Furniture and vehicles | 24 | €1,014 | €789 | -€225 | -22.2% |
| Other tangible fixed assets | 26 | - | €5,768 | +€5,768 | |
| Current assets | 29/58 | €652,980 | €630,554 | -€22,426 | -3.4% |
| Amounts receivable within one year | 40/41 | €191,059 | €134,345 | -€56,713 | -29.7% |
| Trade receivables | 40 | €14,870 | €39,909 | +€25,040 | +168% |
| Other amounts receivable | 41 | €176,189 | €94,436 | -€81,753 | -46.4% |
| Current investments | 50/53 | - | €475,000 | +€475,000 | |
| Cash at bank and in hand | 54/58 | €461,237 | €20,493 | -€440,744 | -95.6% |
| Deferred charges and accrued income | 490/1 | €684 | €716 | +€32 | +4.6% |
| Total equity and liabilities | 10/49 | €655,819 | €637,666 | -€18,152 | -2.8% |
| Equity | 10/15 | €552,647 | €583,899 | +€31,252 | +5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €546,447 | €577,699 | +€31,252 | +5.7% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,750 | €42,750 | = | 0.0% |
| Distributable reserves | 133 | €501,842 | €533,094 | +€31,252 | +6.2% |
| Amounts payable | 17/49 | €103,171 | €53,767 | -€49,404 | -47.9% |
| Amounts payable after more than one year | 17 | €2,130 | €2,130 | = | 0.0% |
| Other amounts payable | 178/9 | €2,130 | €2,130 | = | 0.0% |
| Amounts payable within one year | 42/48 | €97,539 | €51,637 | -€45,902 | -47.1% |
| Trade debts | 44 | €31,755 | €23,543 | -€8,213 | -25.9% |
| Suppliers | 440/4 | €31,755 | €23,543 | -€8,213 | -25.9% |
| Taxes, remuneration and social security | 45 | €36,001 | €26,376 | -€9,625 | -26.7% |
| Taxes | 450/3 | €36,001 | €26,376 | -€9,625 | -26.7% |
| Other amounts payable | 47/48 | €29,782 | €1,719 | -€28,063 | -94.2% |
| Accrued charges and deferred income | 492/3 | €3,502 | - | -€3,502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,186 | €1,871 | -€6,315 | -77.1% |
| Other operating charges | 640/8 | €1,808 | €1,825 | +€17 | +0.9% |
| Gross operating margin | 9900 | €174,259 | €180,134 | +€5,876 | +3.4% |
| Operating profit (loss) | 9901 | €164,265 | €176,438 | +€12,173 | +7.4% |
| Financial income | 75/76B | €13,818 | €12,300 | -€1,519 | -11.0% |
| Recurring financial income | 75 | €13,818 | €12,300 | -€1,519 | -11.0% |
| Financial charges | 65/66B | €5,069 | €74 | -€4,995 | -98.5% |
| Recurring financial charges | 65 | €5,069 | €74 | -€4,995 | -98.5% |
| Profit (loss) for the period before taxes | 9903 | €173,015 | €188,665 | +€15,650 | +9.0% |
| Income taxes | 67/77 | €56,086 | €60,870 | +€4,785 | +8.5% |
| Profit (loss) for the period | 9904 | €116,929 | €127,794 | +€10,865 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €116,929 | €127,794 | +€10,865 | +9.3% |
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 16 October 2026 via checked.be.