BP ManaConsult: 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 ManaConsult
Largest movements
- Financial fixed assets +€145,000
up €145,000 (+116%), from €125,000 to €270,000
- Receivables within one year +€6,557
up €6,557 (+57.0%), from €11,498 to €18,055
of which Other amounts receivable: +€4,354
- Tangible fixed assets -€5,346
down €5,346 (-66.8%), from €8,003 to €2,656
of which Furniture and vehicles: -€5,047
- Contributions +€135,000
new in 2025: €135,000
- Profit (loss) carried forward +€19,208
up €19,208 (+213%), from €9,021 to €28,229
- Debts after one year -€18,584
down €18,584 (-21.8%), from €85,326 to €66,741
- Other debts +€14,410
new in 2025: €14,410
- Tax, wage and social debts -€8,848
down €8,848 (-39.9%), from €22,188 to €13,340
- Gross operating margin -€18,378
down €18,378 (-32.1%), from €57,267 to €38,890
- Taxes -€6,023
down €6,023 (-41.3%), from €14,591 to €8,568
- Financial income -€889
down €889 (-100.0%), from €890 to €0
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 | €147,745 | €296,649 | +€148,904 | +101% |
| Fixed assets | 21/28 | €133,003 | €272,656 | +€139,654 | +105% |
| Tangible fixed assets | 22/27 | €8,003 | €2,656 | -€5,346 | -66.8% |
| Furniture and vehicles | 24 | €6,182 | €1,135 | -€5,047 | -81.6% |
| Other tangible fixed assets | 26 | €1,821 | €1,521 | -€300 | -16.5% |
| Financial fixed assets | 28 | €125,000 | €270,000 | +€145,000 | +116% |
| Current assets | 29/58 | €14,742 | €23,993 | +€9,251 | +62.7% |
| Amounts receivable within one year | 40/41 | €11,498 | €18,055 | +€6,557 | +57.0% |
| Trade receivables | 40 | €9,085 | €11,287 | +€2,203 | +24.2% |
| Other amounts receivable | 41 | €2,414 | €6,768 | +€4,354 | +180% |
| Cash at bank and in hand | 54/58 | €1,803 | €4,333 | +€2,530 | +140% |
| Deferred charges and accrued income | 490/1 | €1,441 | €1,605 | +€164 | +11.4% |
| Total equity and liabilities | 10/49 | €147,745 | €296,649 | +€148,904 | +101% |
| Equity | 10/15 | €9,021 | €163,229 | +€154,208 | +1,709% |
| Contributions | 10/11 | - | €135,000 | +€135,000 | |
| Profit (loss) carried forward | 14 | €9,021 | €28,229 | +€19,208 | +213% |
| Amounts payable | 17/49 | €138,724 | €133,420 | -€5,303 | -3.8% |
| Amounts payable after more than one year | 17 | €85,326 | €66,741 | -€18,584 | -21.8% |
| Financial debts | 170/4 | €85,326 | €66,741 | -€18,584 | -21.8% |
| Amounts payable within one year | 42/48 | €45,898 | €64,150 | +€18,252 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €21,249 | €18,584 | -€2,664 | -12.5% |
| Financial debts | 43 | - | €7,056 | +€7,056 | |
| Credit institutions | 430/8 | - | €7,056 | +€7,056 | |
| Trade debts | 44 | €2,461 | €10,760 | +€8,299 | +337% |
| Suppliers | 440/4 | €2,461 | €10,760 | +€8,299 | +337% |
| Taxes, remuneration and social security | 45 | €22,188 | €13,340 | -€8,848 | -39.9% |
| Taxes | 450/3 | €22,188 | €13,340 | -€8,848 | -39.9% |
| Other amounts payable | 47/48 | - | €14,410 | +€14,410 | |
| Accrued charges and deferred income | 492/3 | €7,500 | €2,529 | -€4,971 | -66.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,466 | €5,346 | -€120 | -2.2% |
| Other operating charges | 640/8 | €1,047 | €1,141 | +€95 | +9.1% |
| Gross operating margin | 9900 | €57,267 | €38,890 | -€18,378 | -32.1% |
| Operating profit (loss) | 9901 | €50,754 | €32,402 | -€18,353 | -36.2% |
| Financial income | 75/76B | €890 | €0 | -€889 | -100.0% |
| Recurring financial income | 75 | €890 | €0 | -€889 | -100.0% |
| Financial charges | 65/66B | €4,747 | €4,626 | -€121 | -2.6% |
| Recurring financial charges | 65 | €4,747 | €4,626 | -€121 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €46,897 | €27,776 | -€19,121 | -40.8% |
| Income taxes | 67/77 | €14,591 | €8,568 | -€6,023 | -41.3% |
| Profit (loss) for the period | 9904 | €32,306 | €19,208 | -€13,098 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,306 | €19,208 | -€13,098 | -40.5% |
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 14 October 2026 via checked.be.