BPO CONSULT: 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.
BPO CONSULT
Largest movements
- Cash +€55,959
up €55,959 (+25.1%), from €222,936 to €278,895
mainly Net result for the year (+€81,720) and Depreciation (+€3,021)
- Receivables within one year +€20,205
up €20,205 (+137%), from €14,785 to €34,990
- Profit (loss) carried forward +€81,720
up €81,720 (+45.2%), from €180,691 to €262,411
- Tax, wage and social debts -€6,344
down €6,344 (-10.9%), from €58,415 to €52,070
No income-statement line moved by more than 1% of the activity.
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 | €244,428 | €321,265 | +€76,837 | +31.4% |
| Fixed assets | 21/28 | €4,491 | €4,862 | +€371 | +8.3% |
| Tangible fixed assets | 22/27 | €4,491 | €4,862 | +€371 | +8.3% |
| Plant, machinery and equipment | 23 | €2,047 | €3,311 | +€1,265 | +61.8% |
| Furniture and vehicles | 24 | €2,445 | €1,551 | -€894 | -36.6% |
| Current assets | 29/58 | €239,936 | €316,403 | +€76,467 | +31.9% |
| Amounts receivable within one year | 40/41 | €14,785 | €34,990 | +€20,205 | +137% |
| Trade receivables | 40 | €14,785 | €34,990 | +€20,205 | +137% |
| Cash at bank and in hand | 54/58 | €222,936 | €278,895 | +€55,959 | +25.1% |
| Deferred charges and accrued income | 490/1 | €2,216 | €2,518 | +€302 | +13.6% |
| Total equity and liabilities | 10/49 | €244,428 | €321,265 | +€76,837 | +31.4% |
| Equity | 10/15 | €181,691 | €263,411 | +€81,720 | +45.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €180,691 | €262,411 | +€81,720 | +45.2% |
| Amounts payable | 17/49 | €62,737 | €57,854 | -€4,883 | -7.8% |
| Amounts payable within one year | 42/48 | €61,026 | €56,102 | -€4,924 | -8.1% |
| Trade debts | 44 | €602 | €1,522 | +€920 | +153% |
| Suppliers | 440/4 | €602 | €1,522 | +€920 | +153% |
| Taxes, remuneration and social security | 45 | €58,415 | €52,070 | -€6,344 | -10.9% |
| Taxes | 450/3 | €58,415 | €52,070 | -€6,344 | -10.9% |
| Other amounts payable | 47/48 | €2,009 | €2,510 | +€500 | +24.9% |
| Accrued charges and deferred income | 492/3 | €1,711 | €1,752 | +€41 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,100 | €3,021 | +€921 | +43.9% |
| Other operating charges | 640/8 | €237 | €577 | +€340 | +143% |
| Gross operating margin | 9900 | €108,125 | €107,441 | -€684 | -0.6% |
| Operating profit (loss) | 9901 | €105,788 | €103,843 | -€1,945 | -1.8% |
| Financial income | 75/76B | €45 | €4 | -€41 | -90.7% |
| Recurring financial income | 75 | €45 | €4 | -€41 | -90.7% |
| Financial charges | 65/66B | €1,143 | €806 | -€337 | -29.5% |
| Recurring financial charges | 65 | €1,143 | €806 | -€337 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €104,690 | €103,041 | -€1,649 | -1.6% |
| Income taxes | 67/77 | €21,645 | €21,321 | -€324 | -1.5% |
| Profit (loss) for the period | 9904 | €83,045 | €81,720 | -€1,324 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,045 | €81,720 | -€1,324 | -1.6% |
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 16 October 2026 via checked.be.