BPM CONSULT: 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.
BPM CONSULT
Largest movements
- Receivables within one year -€20,407
down €20,407 (-19.8%), from €102,964 to €82,557
of which Trade receivables: -€56,704
- Tangible fixed assets -€12,393
down €12,393 (-30.8%), from €40,273 to €27,880
- Cash +€4,014
up €4,014 (+11.8%), from €34,148 to €38,162
mainly Net result for the year (+€71,314) and Other debts (+€58,303)
- Profit (loss) carried forward -€61,988
no longer reported in 2025 (was €61,988)
- Other debts +€58,303
up €58,303 (+77.7%), from €75,000 to €133,303
- Tax, wage and social debts -€12,932
down €12,932 (-52.1%), from €24,802 to €11,870
- Debts after one year -€12,284
down €12,284 (-70.3%), from €17,463 to €5,179
- Gross operating margin -€87,573
down €87,573 (-46.7%), from €187,612 to €100,039
- Taxes -€21,650
down €21,650 (-53.3%), from €40,620 to €18,970
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 | €194,528 | €165,636 | -€28,892 | -14.9% |
| Fixed assets | 21/28 | €40,273 | €27,880 | -€12,393 | -30.8% |
| Tangible fixed assets | 22/27 | €40,273 | €27,880 | -€12,393 | -30.8% |
| Furniture and vehicles | 24 | €40,273 | €27,880 | -€12,393 | -30.8% |
| Current assets | 29/58 | €154,255 | €137,756 | -€16,499 | -10.7% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €102,964 | €82,557 | -€20,407 | -19.8% |
| Trade receivables | 40 | €79,990 | €23,285 | -€56,704 | -70.9% |
| Other amounts receivable | 41 | €22,975 | €59,272 | +€36,297 | +158.0% |
| Cash at bank and in hand | 54/58 | €34,148 | €38,162 | +€4,014 | +11.8% |
| Deferred charges and accrued income | 490/1 | €2,143 | €2,037 | -€106 | -5.0% |
| Total equity and liabilities | 10/49 | €194,528 | €165,636 | -€28,892 | -14.9% |
| Equity | 10/15 | €64,988 | €3,000 | -€61,988 | -95.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,988 | - | -€61,988 | |
| Amounts payable | 17/49 | €129,540 | €162,636 | +€33,096 | +25.5% |
| Amounts payable after more than one year | 17 | €17,463 | €5,179 | -€12,284 | -70.3% |
| Financial debts | 170/4 | €17,463 | €5,179 | -€12,284 | -70.3% |
| Amounts payable within one year | 42/48 | €111,882 | €157,456 | +€45,575 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | €12,080 | €12,284 | +€204 | +1.7% |
| Taxes, remuneration and social security | 45 | €24,802 | €11,870 | -€12,932 | -52.1% |
| Taxes | 450/3 | €24,802 | €11,870 | -€12,932 | -52.1% |
| Other amounts payable | 47/48 | €75,000 | €133,303 | +€58,303 | +77.7% |
| Accrued charges and deferred income | 492/3 | €195 | - | -€195 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,018 | €12,393 | +€374 | +3.1% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €187,612 | €100,039 | -€87,573 | -46.7% |
| Operating profit (loss) | 9901 | €175,593 | €87,246 | -€88,347 | -50.3% |
| Financial income | 75/76B | €2,785 | €3,655 | +€871 | +31.3% |
| Recurring financial income | 75 | €2,785 | €3,655 | +€871 | +31.3% |
| Financial charges | 65/66B | €770 | €617 | -€153 | -19.8% |
| Recurring financial charges | 65 | €770 | €617 | -€153 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €177,608 | €90,285 | -€87,324 | -49.2% |
| Income taxes | 67/77 | €40,620 | €18,970 | -€21,650 | -53.3% |
| Profit (loss) for the period | 9904 | €136,988 | €71,314 | -€65,674 | -47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €136,988 | €71,314 | -€65,674 | -47.9% |
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 4 October 2026 via checked.be.