BOGAERT CONSULTING GROUP: what changed
BOGAERT CONSULTING GROUP
Largest movements
- Tangible fixed assets +€112,649
up €112,649 (+35.3%), from €319,064 to €431,713
of which Land and buildings: +€115,448
- Cash -€90,277
down €90,277 (-93.0%), from €97,051 to €6,774
mainly Investment in fixed assets (net) (-€132,204) and Net result for the year (-€9,775)
- Other debts +€26,198
up €26,198, from €0 to €26,198
- Profit (loss) carried forward -€9,775
down €9,775 (-48.7%), from €20,087 to €10,312
- Gross operating margin -€9,716
down €9,716 (-44.2%), from €21,972 to €12,256
- Depreciation +€5,378
up €5,378 (+37.9%), from €14,178 to €19,556
- Financial income -€1,584
down €1,584 (-100%), from €1,584 to €0
- Financial charges -€261
down €261 (-57.3%), from €455 to €194
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €421,981 | €439,785 | +€17,804 | +4.2% |
| Fixed assets | 21/28 | €319,341 | €431,990 | +€112,649 | +35.3% |
| Tangible fixed assets | 22/27 | €319,064 | €431,713 | +€112,649 | +35.3% |
| Land and buildings | 22 | €306,169 | €421,617 | +€115,448 | +37.7% |
| Plant, machinery and equipment | 23 | €12,896 | €10,096 | -€2,799 | -21.7% |
| Financial fixed assets | 28 | €277 | €277 | = | 0.0% |
| Current assets | 29/58 | €102,640 | €7,796 | -€94,844 | -92.4% |
| Amounts receivable within one year | 40/41 | €2,975 | €0 | -€2,975 | -100% |
| Other amounts receivable | 41 | €2,975 | €0 | -€2,975 | -100% |
| Cash at bank and in hand | 54/58 | €97,051 | €6,774 | -€90,277 | -93.0% |
| Deferred charges and accrued income | 490/1 | €2,614 | €1,021 | -€1,592 | -60.9% |
| Total equity and liabilities | 10/49 | €421,981 | €439,785 | +€17,804 | +4.2% |
| Equity | 10/15 | €421,215 | €411,440 | -€9,775 | -2.3% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €389,129 | €389,129 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €387,269 | €387,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,087 | €10,312 | -€9,775 | -48.7% |
| Amounts payable | 17/49 | €766 | €28,345 | +€27,579 | +3,603% |
| Amounts payable within one year | 42/48 | €0 | €26,198 | +€26,198 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €26,198 | +€26,198 | |
| Accrued charges and deferred income | 492/3 | €766 | €2,147 | +€1,381 | +180% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,178 | €19,556 | +€5,378 | +37.9% |
| Other operating charges | 640/8 | €2,211 | €2,281 | +€69 | +3.1% |
| Gross operating margin | 9900 | €21,972 | €12,256 | -€9,716 | -44.2% |
| Operating profit (loss) | 9901 | €5,582 | -€9,581 | -€15,163 | |
| Financial income | 75/76B | €1,584 | €0 | -€1,584 | -100% |
| Recurring financial income | 75 | €1,584 | €0 | -€1,584 | -100% |
| Financial charges | 65/66B | €455 | €194 | -€261 | -57.3% |
| Recurring financial charges | 65 | €455 | €194 | -€261 | -57.3% |
| Profit (loss) for the period before taxes | 9903 | €6,711 | -€9,775 | -€16,486 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €6,711 | -€9,775 | -€16,486 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,711 | -€9,775 | -€16,486 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.