BPM Consulting: 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.
BPM Consulting
Largest movements
- Receivables within one year -€33,186
down €33,186 (-65.1%), from €50,978 to €17,792
of which Trade receivables: -€28,261
- Cash -€21,220
down €21,220 (-34.9%), from €60,736 to €39,516
mainly Advances received (-€32,535) and Tax, wage and social debts (-€23,094)
- Tangible fixed assets +€3,186
up €3,186 (+88.5%), from €3,598 to €6,784
of which Furniture and vehicles: +€3,544
- Advances received -€32,535
down €32,535 (-100.0%), from €32,535 to €0
- Tax, wage and social debts -€23,094
down €23,094 (-67.6%), from €34,155 to €11,061
- Reserves +€6,601
up €6,601 (+14.8%), from €44,566 to €51,167
of which Distributable reserves: +€6,601
- Trade debts -€1,734
down €1,734 (-56.3%), from €3,081 to €1,347
- Gross operating margin -€29,469
down €29,469 (-85.9%), from €34,325 to €4,855
- Taxes -€17,106
down €17,106, from €14,578 to -€2,528
- Financial income +€674
up €674 (+61.4%), from €1,097 to €1,771
- Other operating charges +€364
up €364 (+37.0%), from €983 to €1,347
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 | €169,341 | €118,579 | -€50,763 | -30.0% |
| Fixed assets | 21/28 | €3,713 | €6,899 | +€3,186 | +85.8% |
| Tangible fixed assets | 22/27 | €3,598 | €6,784 | +€3,186 | +88.5% |
| Land and buildings | 22 | €2,879 | €2,522 | -€358 | -12.4% |
| Furniture and vehicles | 24 | €719 | €4,263 | +€3,544 | +493.2% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €165,628 | €111,679 | -€53,949 | -32.6% |
| Amounts receivable within one year | 40/41 | €50,978 | €17,792 | -€33,186 | -65.1% |
| Trade receivables | 40 | €39,040 | €10,779 | -€28,261 | -72.4% |
| Other amounts receivable | 41 | €11,938 | €7,012 | -€4,925 | -41.3% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,736 | €39,516 | -€21,220 | -34.9% |
| Deferred charges and accrued income | 490/1 | €3,915 | €4,372 | +€457 | +11.7% |
| Total equity and liabilities | 10/49 | €169,341 | €118,579 | -€50,763 | -30.0% |
| Equity | 10/15 | €99,570 | €106,171 | +€6,601 | +6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,566 | €51,167 | +€6,601 | +14.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €42,706 | €49,307 | +€6,601 | +15.5% |
| Profit (loss) carried forward | 14 | €48,804 | €48,804 | = | 0.0% |
| Amounts payable | 17/49 | €69,771 | €12,408 | -€57,364 | -82.2% |
| Amounts payable within one year | 42/48 | €69,771 | €12,408 | -€57,364 | -82.2% |
| Trade debts | 44 | €3,081 | €1,347 | -€1,734 | -56.3% |
| Suppliers | 440/4 | €3,081 | €1,347 | -€1,734 | -56.3% |
| Advances received on contracts in progress | 46 | €32,535 | €0 | -€32,535 | -100.0% |
| Taxes, remuneration and social security | 45 | €34,155 | €11,061 | -€23,094 | -67.6% |
| Taxes | 450/3 | €34,155 | €11,061 | -€23,094 | -67.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,220 | €1,014 | -€207 | -16.9% |
| Other operating charges | 640/8 | €983 | €1,347 | +€364 | +37.0% |
| Gross operating margin | 9900 | €34,325 | €4,855 | -€29,469 | -85.9% |
| Operating profit (loss) | 9901 | €32,122 | €2,495 | -€29,627 | -92.2% |
| Financial income | 75/76B | €1,097 | €1,771 | +€674 | +61.4% |
| Recurring financial income | 75 | €1,097 | €1,771 | +€674 | +61.4% |
| Financial charges | 65/66B | €328 | €193 | -€135 | -41.2% |
| Recurring financial charges | 65 | €328 | €193 | -€135 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €32,891 | €4,073 | -€28,818 | -87.6% |
| Income taxes | 67/77 | €14,578 | -€2,528 | -€17,106 | |
| Profit (loss) for the period | 9904 | €18,313 | €6,601 | -€11,712 | -64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,313 | €6,601 | -€11,712 | -64.0% |
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 9 October 2026 via checked.be.