BOUGARD PhilConsult: 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.
BOUGARD PhilConsult
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Tax, wage and social debts -€1,062
no longer reported in 2025 (was €1,062)
- Gross operating margin +€765
up €765 (+34.3%), from €2,232 to €2,997
- Financial charges -€429
down €429 (-20.1%), from €2,136 to €1,707
- Purchases and services -€338
down €338 (-2.4%), from €14,376 to €14,038
- Other operating charges -€239
down €239 (-18.7%), from €1,278 to €1,040
- Turnover +€205
up €205 (+1.6%), from €12,573 to €12,778
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 | €67,503 | €66,619 | -€884 | -1.3% |
| Current assets | 29/58 | €67,503 | €66,619 | -€884 | -1.3% |
| Amounts receivable within one year | 40/41 | €66,274 | €65,767 | -€507 | -0.8% |
| Trade receivables | 40 | €6,468 | €3,160 | -€3,308 | -51.1% |
| Other amounts receivable | 41 | €59,806 | €62,607 | +€2,801 | +4.7% |
| Cash at bank and in hand | 54/58 | €1,229 | €852 | -€377 | -30.7% |
| Total equity and liabilities | 10/49 | €67,503 | €66,619 | -€884 | -1.3% |
| Equity | 10/15 | €57,038 | €57,288 | +€250 | +0.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,978 | €49,228 | +€250 | +0.5% |
| Amounts payable | 17/49 | €10,466 | €9,331 | -€1,134 | -10.8% |
| Amounts payable within one year | 42/48 | €10,466 | €9,331 | -€1,134 | -10.8% |
| Financial debts | 43 | €8,716 | €8,958 | +€242 | +2.8% |
| Credit institutions | 430/8 | €8,716 | €8,958 | +€242 | +2.8% |
| Trade debts | 44 | €687 | €373 | -€314 | -45.7% |
| Suppliers | 440/4 | €687 | €373 | -€314 | -45.7% |
| Taxes, remuneration and social security | 45 | €1,062 | - | -€1,062 | |
| Taxes | 450/3 | €1,062 | - | -€1,062 | |
| Turnover | 70 | €12,573 | €12,778 | +€205 | +1.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,376 | €14,038 | -€338 | -2.4% |
| Other operating charges | 640/8 | €1,278 | €1,040 | -€239 | -18.7% |
| Gross operating margin | 9900 | €2,232 | €2,997 | +€765 | +34.3% |
| Operating profit (loss) | 9901 | €953 | €1,957 | +€1,004 | +105% |
| Financial charges | 65/66B | €2,136 | €1,707 | -€429 | -20.1% |
| Recurring financial charges | 65 | €2,136 | €1,707 | -€429 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,183 | €250 | +€1,433 | |
| Profit (loss) for the period | 9904 | -€1,183 | €250 | +€1,433 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,183 | €250 | +€1,433 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.