BonConsult: 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.
BonConsult
Largest movements
- Receivables within one year +€8,835
up €8,835 (+9.2%), from €96,024 to €104,859
- Current investments +€8,326
up €8,326 (+13.2%), from €63,003 to €71,329
- Reserves +€29,029
up €29,029 (+14.0%), from €206,759 to €235,788
- Debts after one year -€15,397
down €15,397 (-9.6%), from €160,650 to €145,253
of which Financial debts: -€13,117
- Gross operating margin -€5,013
down €5,013 (-6.0%), from €83,642 to €78,629
- Financial income +€1,418
up €1,418 (+26.0%), from €5,453 to €6,871
- Taxes -€1,104
down €1,104 (-5.1%), from €21,483 to €20,379
- Depreciation +€985
up €985 (+15.1%), from €6,515 to €7,501
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 | €393,209 | €410,678 | +€17,470 | +4.4% |
| Fixed assets | 21/28 | €229,606 | €233,384 | +€3,777 | +1.6% |
| Tangible fixed assets | 22/27 | €229,486 | €233,264 | +€3,777 | +1.6% |
| Land and buildings | 22 | €229,079 | €232,478 | +€3,399 | +1.5% |
| Furniture and vehicles | 24 | €407 | €786 | +€379 | +93.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €163,602 | €177,295 | +€13,692 | +8.4% |
| Amounts receivable within one year | 40/41 | €96,024 | €104,859 | +€8,835 | +9.2% |
| Other amounts receivable | 41 | €96,024 | €104,859 | +€8,835 | +9.2% |
| Current investments | 50/53 | €63,003 | €71,329 | +€8,326 | +13.2% |
| Cash at bank and in hand | 54/58 | €4,174 | €827 | -€3,347 | -80.2% |
| Deferred charges and accrued income | 490/1 | €400 | €279 | -€121 | -30.3% |
| Total equity and liabilities | 10/49 | €393,209 | €410,678 | +€17,470 | +4.4% |
| Equity | 10/15 | €212,959 | €241,988 | +€29,029 | +13.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €206,759 | €235,788 | +€29,029 | +14.0% |
| Distributable reserves | 133 | €206,759 | €235,788 | +€29,029 | +14.0% |
| Amounts payable | 17/49 | €180,249 | €168,690 | -€11,559 | -6.4% |
| Amounts payable after more than one year | 17 | €160,650 | €145,253 | -€15,397 | -9.6% |
| Financial debts | 170/4 | €158,370 | €145,253 | -€13,117 | -8.3% |
| Other amounts payable | 178/9 | €2,280 | - | -€2,280 | |
| Amounts payable within one year | 42/48 | €19,599 | €23,437 | +€3,838 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €12,940 | €13,117 | +€177 | +1.4% |
| Trade debts | 44 | €2,357 | €2,760 | +€404 | +17.1% |
| Suppliers | 440/4 | €2,357 | €2,760 | +€404 | +17.1% |
| Taxes, remuneration and social security | 45 | €4,303 | €7,560 | +€3,257 | +75.7% |
| Taxes | 450/3 | €4,303 | €7,560 | +€3,257 | +75.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,515 | €7,501 | +€985 | +15.1% |
| Other operating charges | 640/8 | €1,399 | €1,622 | +€223 | +15.9% |
| Gross operating margin | 9900 | €83,642 | €78,629 | -€5,013 | -6.0% |
| Operating profit (loss) | 9901 | €75,728 | €69,507 | -€6,221 | -8.2% |
| Financial income | 75/76B | €5,453 | €6,871 | +€1,418 | +26.0% |
| Recurring financial income | 75 | €5,453 | €6,871 | +€1,418 | +26.0% |
| Financial charges | 65/66B | €4,820 | €4,970 | +€150 | +3.1% |
| Recurring financial charges | 65 | €4,820 | €4,970 | +€150 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €76,361 | €71,408 | -€4,953 | -6.5% |
| Income taxes | 67/77 | €21,483 | €20,379 | -€1,104 | -5.1% |
| Profit (loss) for the period | 9904 | €54,878 | €51,029 | -€3,850 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,878 | €51,029 | -€3,850 | -7.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.