BOGA 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.
BOGA Consulting
Largest movements
- Receivables within one year +€137,095
up €137,095 (+167%), from €82,323 to €219,418
of which Trade receivables: +€120,957
- Cash +€24,455
up €24,455 (+69.2%), from €35,349 to €59,805
mainly Other debts (+€155,741) and Net result for the year (+€122,197)
- Other debts +€155,741
up €155,741 (+209%), from €74,644 to €230,385
- Tax, wage and social debts +€9,955
up €9,955 (+55.8%), from €17,828 to €27,783
- Gross operating margin +€125,199
up €125,199 (+322%), from €38,922 to €164,120
- Taxes +€26,319
up €26,319 (+321%), from €8,208 to €34,527
- Financial charges +€5,442
up €5,442 (+491%), from €1,108 to €6,550
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 | €117,672 | €279,223 | +€161,551 | +137% |
| Current assets | 29/58 | €117,672 | €279,223 | +€161,551 | +137% |
| Amounts receivable within one year | 40/41 | €82,323 | €219,418 | +€137,095 | +167% |
| Trade receivables | 40 | €82,323 | €203,280 | +€120,957 | +147% |
| Other amounts receivable | 41 | €0 | €16,138 | +€16,138 | |
| Cash at bank and in hand | 54/58 | €35,349 | €59,805 | +€24,455 | +69.2% |
| Total equity and liabilities | 10/49 | €117,672 | €279,223 | +€161,551 | +137% |
| Equity | 10/15 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €0 | -€1,860 | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €0 | -€1,860 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €97,212 | €260,623 | +€163,411 | +168% |
| Amounts payable within one year | 42/48 | €96,707 | €260,223 | +€163,516 | +169% |
| Trade debts | 44 | €4,235 | €2,055 | -€2,181 | -51.5% |
| Suppliers | 440/4 | €4,235 | €2,055 | -€2,181 | -51.5% |
| Taxes, remuneration and social security | 45 | €17,828 | €27,783 | +€9,955 | +55.8% |
| Taxes | 450/3 | €17,828 | €27,783 | +€9,955 | +55.8% |
| Other amounts payable | 47/48 | €74,644 | €230,385 | +€155,741 | +209% |
| Accrued charges and deferred income | 492/3 | €505 | €400 | -€106 | -20.9% |
| Other operating charges | 640/8 | €896 | €865 | -€31 | -3.4% |
| Gross operating margin | 9900 | €38,922 | €164,120 | +€125,199 | +322% |
| Operating profit (loss) | 9901 | €38,026 | €163,255 | +€125,230 | +329% |
| Financial income | 75/76B | €0 | €18 | +€18 | |
| Recurring financial income | 75 | €0 | €18 | +€18 | |
| Financial charges | 65/66B | €1,108 | €6,550 | +€5,442 | +491% |
| Recurring financial charges | 65 | €1,108 | €6,550 | +€5,442 | +491% |
| Profit (loss) for the period before taxes | 9903 | €36,918 | €156,723 | +€119,806 | +325% |
| Income taxes | 67/77 | €8,208 | €34,527 | +€26,319 | +321% |
| Profit (loss) for the period | 9904 | €28,710 | €122,197 | +€93,487 | +326% |
| Profit (loss) for the period to be appropriated | 9905 | €28,710 | €122,197 | +€93,487 | +326% |
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 21 October 2026 via checked.be.