BOURTON CONSULTING GROUP: 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.
BOURTON CONSULTING GROUP
Largest movements
- Receivables within one year +€10,971
up €10,971 (+16.7%), from €65,721 to €76,692
- Profit (loss) carried forward +€111,182
up €111,182 (+71.5%), from €155,462 to €266,644
- Other debts -€58,500
no longer reported in 2024 (was €58,500)
- Debts after one year -€51,514
down €51,514 (-33.6%), from €153,179 to €101,665
- Current portion of long-term debt +€11,519
up €11,519 (+22.8%), from €50,493 to €62,013
- Financial income +€97,935
up €97,935 (+271,664%), from €36 to €97,971
- Gross operating margin +€2,410
up €2,410 (+16.7%), from €14,420 to €16,830
- Financial charges -€2,005
down €2,005 (-43.0%), from €4,666 to €2,661
- Depreciation -€504
down €504 (-46.8%), from €1,077 to €573
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €436,601 | €449,288 | +€12,688 | +2.9% |
| Fixed assets | 21/28 | €368,451 | €367,877 | -€573 | -0.2% |
| Tangible fixed assets | 22/27 | €602 | €29 | -€573 | -95.2% |
| Furniture and vehicles | 24 | €602 | €29 | -€573 | -95.2% |
| Financial fixed assets | 28 | €367,848 | €367,848 | = | 0.0% |
| Current assets | 29/58 | €68,150 | €81,411 | +€13,261 | +19.5% |
| Amounts receivable within one year | 40/41 | €65,721 | €76,692 | +€10,971 | +16.7% |
| Other amounts receivable | 41 | €65,721 | €76,692 | +€10,971 | +16.7% |
| Cash at bank and in hand | 54/58 | €2,429 | €4,719 | +€2,290 | +94.3% |
| Total equity and liabilities | 10/49 | €436,601 | €449,288 | +€12,688 | +2.9% |
| Equity | 10/15 | €174,428 | €285,611 | +€111,182 | +63.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €366 | €366 | = | 0.0% |
| Non-distributable reserves | 130/1 | €366 | €366 | = | 0.0% |
| Legal reserve | 130 | €366 | - | -€366 | |
| Reserves not available under the articles | 1311 | - | €366 | +€366 | |
| Profit (loss) carried forward | 14 | €155,462 | €266,644 | +€111,182 | +71.5% |
| Amounts payable | 17/49 | €262,172 | €163,677 | -€98,495 | -37.6% |
| Amounts payable after more than one year | 17 | €153,179 | €101,665 | -€51,514 | -33.6% |
| Financial debts | 170/4 | €153,179 | €101,665 | -€51,514 | -33.6% |
| Amounts payable within one year | 42/48 | €108,993 | €62,013 | -€46,981 | -43.1% |
| Current portion of amounts payable after more than one year | 42 | €50,493 | €62,013 | +€11,519 | +22.8% |
| Other amounts payable | 47/48 | €58,500 | - | -€58,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,077 | €573 | -€504 | -46.8% |
| Other operating charges | 640/8 | €354 | €384 | +€30 | +8.5% |
| Gross operating margin | 9900 | €14,420 | €16,830 | +€2,410 | +16.7% |
| Operating profit (loss) | 9901 | €12,988 | €15,872 | +€2,884 | +22.2% |
| Financial income | 75/76B | €36 | €97,971 | +€97,935 | +271,664% |
| Recurring financial income | 75 | €36 | €97,971 | +€97,935 | +271,664% |
| Financial charges | 65/66B | €4,666 | €2,661 | -€2,005 | -43.0% |
| Recurring financial charges | 65 | €4,666 | €2,661 | -€2,005 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €8,359 | €111,182 | +€102,824 | +1,230% |
| Profit (loss) for the period | 9904 | €8,359 | €111,182 | +€102,824 | +1,230% |
| Profit (loss) for the period to be appropriated | 9905 | €8,359 | €111,182 | +€102,824 | +1,230% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.