BPCONSULT: 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.
What changed
BPCONSULT
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€50,005
2024 · €88,463-€38,458
Equity
€474,555
2024 · €449,550+€25,005
Cash
€37,102
2024 · €42,094-€4,992
Balance sheet total
€667,365
2024 · €626,245+€41,120
Largest movements
Assets
- Current investments +€49,994
up €49,994 (+9.1%), from €546,767 to €596,761
Equity and liabilities
- Reserves +€25,000
up €25,000 (+10.4%), from €240,024 to €265,024
of which Non-distributable reserves: +€25,000
- Other debts +€20,413
up €20,413 (+43.4%), from €46,999 to €67,412
- Debts after one year -€14,452
down €14,452 (-14.7%), from €98,510 to €84,058
- Tax, wage and social debts +€10,117
up €10,117 (+63.8%), from €15,861 to €25,978
Income statement
- Gross operating margin -€52,874
down €52,874 (-42.4%), from €124,779 to €71,904
- Taxes -€14,478
down €14,478 (-40.7%), from €35,591 to €21,113
- Financial charges +€1,326
up €1,326 (+46.5%), from €2,853 to €4,179
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.
Result 2024
€88,463
Gross operating margin
-€52,874
Depreciation
-€663
Other operating charges
+€691
Other operating items
+€646
Financial income
+€591
Financial charges
-€1,326
Taxes
+€14,478
Result 2025
€50,005
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€84,277
Investment
-€49,994
Financing
-€39,275
Cash 2024
€42,094
From operations (derived)
+€84,277
Net result for the year
+€50,005
Depreciation
+€1,802
Receivables within one year
+€2,932
Deferred charges and accrued income
-€851
Trade debts
-€141
Tax, wage and social debts
+€10,117
Other debts
+€20,413
Investment (derived)
-€49,994
Current investments
-€49,994
Financing
-€39,275
Debts after one year
-€14,452
Current portion of long-term debt
+€177
Contributions, distributions and other
-€25,000
Cash 2025
€37,102
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €626,245 | €667,365 | +€41,120 | +6.6% |
| Fixed assets | 21/28 | €7,127 | €5,326 | -€1,802 | -25.3% |
| Tangible fixed assets | 22/27 | €7,127 | €5,326 | -€1,802 | -25.3% |
| Furniture and vehicles | 24 | €6,488 | €4,791 | -€1,697 | -26.2% |
| Other tangible fixed assets | 26 | €639 | €535 | -€105 | -16.4% |
| Current assets | 29/58 | €619,118 | €662,039 | +€42,922 | +6.9% |
| Amounts receivable within one year | 40/41 | €30,257 | €27,326 | -€2,932 | -9.7% |
| Trade receivables | 40 | €28,200 | €26,790 | -€1,410 | -5.0% |
| Other amounts receivable | 41 | €2,057 | €536 | -€1,522 | -74.0% |
| Current investments | 50/53 | €546,767 | €596,761 | +€49,994 | +9.1% |
| Cash at bank and in hand | 54/58 | €42,094 | €37,102 | -€4,992 | -11.9% |
| Deferred charges and accrued income | 490/1 | - | €851 | +€851 | |
| Total equity and liabilities | 10/49 | €626,245 | €667,365 | +€41,120 | +6.6% |
| Equity | 10/15 | €449,550 | €474,555 | +€25,005 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €240,024 | €265,024 | +€25,000 | +10.4% |
| Non-distributable reserves | 130/1 | €212,000 | €237,000 | +€25,000 | +11.8% |
| Other | 1319 | €212,000 | €237,000 | +€25,000 | +11.8% |
| Tax-exempt reserves | 132 | €13,335 | €13,335 | = | 0.0% |
| Distributable reserves | 133 | €14,689 | €14,689 | = | 0.0% |
| Profit (loss) carried forward | 14 | €190,926 | €190,931 | +€5 | 0.0% |
| Amounts payable | 17/49 | €176,695 | €192,810 | +€16,115 | +9.1% |
| Amounts payable after more than one year | 17 | €98,510 | €84,058 | -€14,452 | -14.7% |
| Financial debts | 170/4 | €98,510 | €84,058 | -€14,452 | -14.7% |
| Amounts payable within one year | 42/48 | €78,185 | €108,753 | +€30,567 | +39.1% |
| Current portion of amounts payable after more than one year | 42 | €14,275 | €14,452 | +€177 | +1.2% |
| Trade debts | 44 | €1,051 | €911 | -€141 | -13.4% |
| Suppliers | 440/4 | €1,051 | €911 | -€141 | -13.4% |
| Taxes, remuneration and social security | 45 | €15,861 | €25,978 | +€10,117 | +63.8% |
| Taxes | 450/3 | €15,861 | €25,978 | +€10,117 | +63.8% |
| Other amounts payable | 47/48 | €46,999 | €67,412 | +€20,413 | +43.4% |
| Non-recurring operating income | 76A | €69,907 | - | -€69,907 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,139 | €1,802 | +€663 | +58.2% |
| Other operating charges | 640/8 | €1,694 | €1,003 | -€691 | -40.8% |
| Non-recurring operating charges | 66A | €646 | - | -€646 | |
| Gross operating margin | 9900 | €124,779 | €71,904 | -€52,874 | -42.4% |
| Operating profit (loss) | 9901 | €121,300 | €69,099 | -€52,201 | -43.0% |
| Financial income | 75/76B | €5,607 | €6,198 | +€591 | +10.5% |
| Recurring financial income | 75 | €5,607 | €6,198 | +€591 | +10.5% |
| Financial charges | 65/66B | €2,853 | €4,179 | +€1,326 | +46.5% |
| Recurring financial charges | 65 | €2,853 | €4,179 | +€1,326 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €124,054 | €71,118 | -€52,936 | -42.7% |
| Income taxes | 67/77 | €35,591 | €21,113 | -€14,478 | -40.7% |
| Profit (loss) for the period | 9904 | €88,463 | €50,005 | -€38,458 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €88,463 | €50,005 | -€38,458 | -43.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.