BOTTOMLEY CONSULTING GROUP: what changed
BOTTOMLEY CONSULTING GROUP
Largest movements
- Current investments +€100,073
new in 2025: €100,073
- Cash -€86,543
down €86,543 (-58.7%), from €147,385 to €60,842
mainly Current investments (-€100,073) and Receivables within one year (-€50,508)
- Receivables within one year +€50,508
up €50,508 (+1,285%), from €3,930 to €54,438
of which Trade receivables: +€53,331
- Tangible fixed assets -€5,487
down €5,487 (-25.4%), from €21,622 to €16,135
- Profit (loss) carried forward +€91,947
up €91,947 (+116%), from €79,320 to €171,266
- Other debts -€28,845
down €28,845 (-90.9%), from €31,742 to €2,898
- Trade debts -€16,175
down €16,175 (-59.6%), from €27,129 to €10,953
- Tax, wage and social debts +€11,854
up €11,854 (+36.2%), from €32,747 to €44,601
- Financial income +€12,461
up €12,461 (+1,538,396%), from €1 to €12,462
- Gross operating margin +€6,247
up €6,247 (+5.9%), from €106,620 to €112,867
- Taxes +€4,183
up €4,183 (+20.2%), from €20,742 to €24,925
- Financial charges +€2,010
up €2,010 (+1,499%), from €134 to €2,144
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 | €172,937 | €231,718 | +€58,781 | +34.0% |
| Fixed assets | 21/28 | €21,622 | €16,135 | -€5,487 | -25.4% |
| Tangible fixed assets | 22/27 | €21,622 | €16,135 | -€5,487 | -25.4% |
| Furniture and vehicles | 24 | €21,622 | €16,135 | -€5,487 | -25.4% |
| Current assets | 29/58 | €151,315 | €215,582 | +€64,267 | +42.5% |
| Amounts receivable within one year | 40/41 | €3,930 | €54,438 | +€50,508 | +1,285% |
| Trade receivables | 40 | €1,107 | €54,438 | +€53,331 | +4,816% |
| Other amounts receivable | 41 | €2,823 | €0 | -€2,823 | -100% |
| Current investments | 50/53 | - | €100,073 | +€100,073 | |
| Cash at bank and in hand | 54/58 | €147,385 | €60,842 | -€86,543 | -58.7% |
| Deferred charges and accrued income | 490/1 | - | €230 | +€230 | |
| Total equity and liabilities | 10/49 | €172,937 | €231,718 | +€58,781 | +34.0% |
| Equity | 10/15 | €81,320 | €173,266 | +€91,947 | +113% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,320 | €171,266 | +€91,947 | +116% |
| Amounts payable | 17/49 | €91,617 | €58,451 | -€33,166 | -36.2% |
| Amounts payable within one year | 42/48 | €91,617 | €58,451 | -€33,166 | -36.2% |
| Trade debts | 44 | €27,129 | €10,953 | -€16,175 | -59.6% |
| Suppliers | 440/4 | €27,129 | €10,953 | -€16,175 | -59.6% |
| Taxes, remuneration and social security | 45 | €32,747 | €44,601 | +€11,854 | +36.2% |
| Taxes | 450/3 | €32,747 | €44,601 | +€11,854 | +36.2% |
| Other amounts payable | 47/48 | €31,742 | €2,898 | -€28,845 | -90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,831 | €5,487 | +€656 | +13.6% |
| Other operating charges | 640/8 | €1,595 | €827 | -€768 | -48.2% |
| Gross operating margin | 9900 | €106,620 | €112,867 | +€6,247 | +5.9% |
| Operating profit (loss) | 9901 | €100,195 | €106,554 | +€6,359 | +6.3% |
| Financial income | 75/76B | €1 | €12,462 | +€12,461 | +1,538,396% |
| Recurring financial income | 75 | €1 | €12,462 | +€12,461 | +1,538,396% |
| Financial charges | 65/66B | €134 | €2,144 | +€2,010 | +1,499% |
| Recurring financial charges | 65 | €134 | €2,144 | +€2,010 | +1,499% |
| Profit (loss) for the period before taxes | 9903 | €100,061 | €116,871 | +€16,810 | +16.8% |
| Income taxes | 67/77 | €20,742 | €24,925 | +€4,183 | +20.2% |
| Profit (loss) for the period | 9904 | €79,320 | €91,947 | +€12,627 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €79,320 | €91,947 | +€12,627 | +15.9% |
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.