BPF Consulting: what changed
Two fiscal 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.
BPF Consulting
Largest movements
- Cash +€55,192
up €55,192 (+365.1%), from €15,117 to €70,309
mainly Net result for the year (+€52,980) and Receivables within one year (+€6,531)
- Tangible fixed assets +€7,904
new in 2025: €7,904
- Receivables within one year -€6,531
down €6,531 (-87.2%), from €7,492 to €961
of which Trade receivables: -€6,522
- Reserves +€52,980
new in 2025: €52,980
- Tax, wage and social debts +€4,071
up €4,071 (+73.5%), from €5,542 to €9,613
of which Taxes: +€4,525
- Gross operating margin +€56,539
up €56,539 (+313.5%), from €18,036 to €74,575
- Taxes +€16,525
up €16,525 (+450.0%), from €3,673 to €20,198
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.
Cash bridge derived
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 | €22,609 | €79,175 | +€56,565 | +250.2% |
| Fixed assets | 21/28 | - | €7,904 | +€7,904 | |
| Tangible fixed assets | 22/27 | - | €7,904 | +€7,904 | |
| Furniture and vehicles | 24 | - | €7,904 | +€7,904 | |
| Current assets | 29/58 | €22,609 | €71,271 | +€48,661 | +215.2% |
| Amounts receivable within one year | 40/41 | €7,492 | €961 | -€6,531 | -87.2% |
| Trade receivables | 40 | €6,722 | €200 | -€6,522 | -97.0% |
| Other amounts receivable | 41 | €770 | €761 | -€9 | -1.2% |
| Cash at bank and in hand | 54/58 | €15,117 | €70,309 | +€55,192 | +365.1% |
| Total equity and liabilities | 10/49 | €22,609 | €79,175 | +€56,565 | +250.2% |
| Equity | 10/15 | €15,860 | €68,840 | +€52,980 | +334.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €52,980 | +€52,980 | |
| Distributable reserves | 133 | - | €52,980 | +€52,980 | |
| Profit (loss) carried forward | 14 | €14,360 | €14,360 | = | 0.0% |
| Amounts payable | 17/49 | €6,749 | €10,335 | +€3,585 | +53.1% |
| Amounts payable within one year | 42/48 | €6,749 | €10,335 | +€3,585 | +53.1% |
| Trade debts | 44 | €777 | €187 | -€590 | -75.9% |
| Suppliers | 440/4 | €777 | €187 | -€590 | -75.9% |
| Taxes, remuneration and social security | 45 | €5,542 | €9,613 | +€4,071 | +73.5% |
| Taxes | 450/3 | €3,673 | €8,198 | +€4,525 | +123.2% |
| Remuneration and social security | 454/9 | €1,870 | €1,415 | -€454 | -24.3% |
| Other amounts payable | 47/48 | €430 | €535 | +€104 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €717 | +€717 | |
| Other operating charges | 640/8 | - | €621 | +€621 | |
| Gross operating margin | 9900 | €18,036 | €74,575 | +€56,539 | +313.5% |
| Operating profit (loss) | 9901 | €18,036 | €73,237 | +€55,201 | +306.1% |
| Financial charges | 65/66B | €3 | €59 | +€56 | +1868.7% |
| Recurring financial charges | 65 | €3 | €59 | +€56 | +1868.7% |
| Profit (loss) for the period before taxes | 9903 | €18,033 | €73,178 | +€55,145 | +305.8% |
| Income taxes | 67/77 | €3,673 | €20,198 | +€16,525 | +450.0% |
| Profit (loss) for the period | 9904 | €14,360 | €52,980 | +€38,620 | +268.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,360 | €52,980 | +€38,620 | +268.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.