BP&DC 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&DC Consult
Largest movements
- Cash +€70,078
up €70,078 (+59.0%), from €118,859 to €188,936
mainly Net result for the year (+€34,252) and Debts after one year (+€26,000)
- Tangible fixed assets -€25,454
down €25,454 (-27.2%), from €93,534 to €68,080
of which Furniture and vehicles: -€21,551
- Receivables within one year -€5,955
down €5,955 (-35.7%), from €16,691 to €10,737
of which Trade receivables: -€7,203
- Reserves +€34,252
up €34,252 (+33.3%), from €102,948 to €137,200
- Debts after one year +€26,000
up €26,000 (+32.9%), from €79,000 to €105,000
- Other debts -€20,626
down €20,626 (-79.3%), from €26,004 to €5,378
- Gross operating margin -€3,927
down €3,927 (-4.6%), from €86,177 to €82,250
- Depreciation +€2,165
up €2,165 (+9.3%), from €23,288 to €25,454
- Financial charges +€1,969
up €1,969 (+33.0%), from €5,962 to €7,930
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 | €234,278 | €271,729 | +€37,451 | +16.0% |
| Fixed assets | 21/28 | €93,534 | €68,080 | -€25,454 | -27.2% |
| Tangible fixed assets | 22/27 | €93,534 | €68,080 | -€25,454 | -27.2% |
| Plant, machinery and equipment | 23 | €3,019 | €1,585 | -€1,434 | -47.5% |
| Furniture and vehicles | 24 | €86,541 | €64,990 | -€21,551 | -24.9% |
| Other tangible fixed assets | 26 | €3,974 | €1,505 | -€2,469 | -62.1% |
| Current assets | 29/58 | €140,744 | €203,649 | +€62,905 | +44.7% |
| Amounts receivable within one year | 40/41 | €16,691 | €10,737 | -€5,955 | -35.7% |
| Trade receivables | 40 | €16,691 | €9,488 | -€7,203 | -43.2% |
| Other amounts receivable | 41 | €0 | €1,248 | +€1,248 | |
| Cash at bank and in hand | 54/58 | €118,859 | €188,936 | +€70,078 | +59.0% |
| Deferred charges and accrued income | 490/1 | €5,194 | €3,976 | -€1,218 | -23.5% |
| Total equity and liabilities | 10/49 | €234,278 | €271,729 | +€37,451 | +16.0% |
| Equity | 10/15 | €121,548 | €155,800 | +€34,252 | +28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,948 | €137,200 | +€34,252 | +33.3% |
| Distributable reserves | 133 | €102,948 | €137,200 | +€34,252 | +33.3% |
| Amounts payable | 17/49 | €112,730 | €115,929 | +€3,199 | +2.8% |
| Amounts payable after more than one year | 17 | €79,000 | €105,000 | +€26,000 | +32.9% |
| Financial debts | 170/4 | €79,000 | €105,000 | +€26,000 | +32.9% |
| Amounts payable within one year | 42/48 | €33,730 | €10,929 | -€22,801 | -67.6% |
| Trade debts | 44 | €3,651 | €2,511 | -€1,139 | -31.2% |
| Suppliers | 440/4 | €3,651 | €2,511 | -€1,139 | -31.2% |
| Taxes, remuneration and social security | 45 | €4,075 | €3,040 | -€1,035 | -25.4% |
| Taxes | 450/3 | €4,075 | €3,040 | -€1,035 | -25.4% |
| Other amounts payable | 47/48 | €26,004 | €5,378 | -€20,626 | -79.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,288 | €25,454 | +€2,165 | +9.3% |
| Other operating charges | 640/8 | €772 | €867 | +€95 | +12.3% |
| Gross operating margin | 9900 | €86,177 | €82,250 | -€3,927 | -4.6% |
| Operating profit (loss) | 9901 | €62,117 | €55,930 | -€6,187 | -10.0% |
| Financial income | 75/76B | €12 | €4 | -€8 | -67.1% |
| Recurring financial income | 75 | €12 | €4 | -€8 | -67.1% |
| Financial charges | 65/66B | €5,962 | €7,930 | +€1,969 | +33.0% |
| Recurring financial charges | 65 | €5,962 | €7,930 | +€1,969 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | €56,167 | €48,003 | -€8,164 | -14.5% |
| Income taxes | 67/77 | €14,306 | €13,752 | -€555 | -3.9% |
| Profit (loss) for the period | 9904 | €41,861 | €34,252 | -€7,609 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,861 | €34,252 | -€7,609 | -18.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.