BP Consult: 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.
BP Consult
Largest movements
- Cash -€72,459
down €72,459 (-56.9%), from €127,386 to €54,927
mainly Contributions, distributions and other (-€80,467) and Receivables within one year (-€48,686)
- Receivables within one year +€48,686
up €48,686 (+212%), from €22,942 to €71,628
of which Trade receivables: +€45,163
- Tangible fixed assets -€15,882
down €15,882 (-39.7%), from €39,968 to €24,086
of which Furniture and vehicles: -€15,581
- Deferred charges and accrued income +€3,544
up €3,544 (+884%), from €401 to €3,945
- Other debts -€16,907
down €16,907 (-17.4%), from €97,374 to €80,467
- Current portion of long-term debt -€10,534
down €10,534 (-83.2%), from €12,654 to €2,120
- Tax, wage and social debts -€3,909
down €3,909 (-16.1%), from €24,236 to €20,327
of which Taxes: -€6,683
- Trade debts -€2,641
down €2,641 (-40.1%), from €6,579 to €3,938
- Debts after one year -€2,120
no longer reported in 2025 (was €2,120)
- Gross operating margin -€21,315
down €21,315 (-15.0%), from €141,889 to €120,574
- Taxes -€5,165
down €5,165 (-19.4%), from €26,589 to €21,424
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 | €190,696 | €154,585 | -€36,111 | -18.9% |
| Fixed assets | 21/28 | €39,968 | €24,086 | -€15,882 | -39.7% |
| Tangible fixed assets | 22/27 | €39,968 | €24,086 | -€15,882 | -39.7% |
| Furniture and vehicles | 24 | €39,063 | €23,482 | -€15,581 | -39.9% |
| Other tangible fixed assets | 26 | €905 | €603 | -€301 | -33.3% |
| Current assets | 29/58 | €150,728 | €130,499 | -€20,229 | -13.4% |
| Amounts receivable within one year | 40/41 | €22,942 | €71,628 | +€48,686 | +212% |
| Trade receivables | 40 | €22,942 | €68,105 | +€45,163 | +197% |
| Other amounts receivable | 41 | - | €3,523 | +€3,523 | |
| Cash at bank and in hand | 54/58 | €127,386 | €54,927 | -€72,459 | -56.9% |
| Deferred charges and accrued income | 490/1 | €401 | €3,945 | +€3,544 | +884% |
| Total equity and liabilities | 10/49 | €190,696 | €154,585 | -€36,111 | -18.9% |
| Equity | 10/15 | €47,733 | €47,733 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,133 | €29,133 | = | 0.0% |
| Distributable reserves | 133 | €29,133 | €29,133 | = | 0.0% |
| Amounts payable | 17/49 | €142,963 | €106,852 | -€36,111 | -25.3% |
| Amounts payable after more than one year | 17 | €2,120 | - | -€2,120 | |
| Financial debts | 170/4 | €2,120 | - | -€2,120 | |
| Amounts payable within one year | 42/48 | €140,843 | €106,852 | -€33,991 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €12,654 | €2,120 | -€10,534 | -83.2% |
| Trade debts | 44 | €6,579 | €3,938 | -€2,641 | -40.1% |
| Suppliers | 440/4 | €6,579 | €3,938 | -€2,641 | -40.1% |
| Taxes, remuneration and social security | 45 | €24,236 | €20,327 | -€3,909 | -16.1% |
| Taxes | 450/3 | €24,236 | €17,553 | -€6,683 | -27.6% |
| Remuneration and social security | 454/9 | - | €2,774 | +€2,774 | |
| Other amounts payable | 47/48 | €97,374 | €80,467 | -€16,907 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,216 | €18,165 | -€51 | -0.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €141,889 | €120,574 | -€21,315 | -15.0% |
| Operating profit (loss) | 9901 | €123,286 | €102,009 | -€21,276 | -17.3% |
| Financial income | 75/76B | €10 | €98 | +€89 | +924% |
| Recurring financial income | 75 | €10 | €98 | +€89 | +924% |
| Financial charges | 65/66B | €345 | €218 | -€127 | -36.9% |
| Recurring financial charges | 65 | €345 | €218 | -€127 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €122,950 | €101,890 | -€21,060 | -17.1% |
| Income taxes | 67/77 | €26,589 | €21,424 | -€5,165 | -19.4% |
| Profit (loss) for the period | 9904 | €96,362 | €80,467 | -€15,895 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,362 | €80,467 | -€15,895 | -16.5% |
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 25 October 2026 via checked.be.