BS 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.
BS Consulting
Largest movements
- Cash +€33,063
up €33,063 (+58.3%), from €56,758 to €89,822
mainly Net result for the year (+€65,684) and Depreciation (+€19,293)
- Current investments +€24,000
up €24,000 (+15.8%), from €152,000 to €175,999
- Receivables within one year +€10,806
up €10,806 (+50.1%), from €21,560 to €32,366
of which Trade receivables: +€10,806
- Deferred charges and accrued income -€3,943
down €3,943 (-100%), from €3,943 to €0
- Reserves +€65,684
up €65,684 (+26.9%), from €244,038 to €309,722
of which Distributable reserves: +€67,544
- Gross operating margin +€69,542
up €69,542 (+168%), from €41,428 to €110,969
- Depreciation +€11,371
up €11,371 (+144%), from €7,922 to €19,293
- Taxes +€11,320
up €11,320 (+89.6%), from €12,633 to €23,953
- Financial charges +€2,373
up €2,373 (+835%), from €284 to €2,658
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 | €265,143 | €328,320 | +€63,177 | +23.8% |
| Fixed assets | 21/28 | €21,196 | €20,447 | -€748 | -3.5% |
| Tangible fixed assets | 22/27 | €21,196 | €20,447 | -€748 | -3.5% |
| Plant, machinery and equipment | 23 | €18,232 | €11,279 | -€6,953 | -38.1% |
| Furniture and vehicles | 24 | €2,963 | €9,168 | +€6,205 | +209% |
| Current assets | 29/58 | €243,948 | €307,873 | +€63,925 | +26.2% |
| Stocks and contracts in progress | 3 | €9,686 | €9,686 | = | 0.0% |
| Stocks | 30/36 | €9,686 | €9,686 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,560 | €32,366 | +€10,806 | +50.1% |
| Trade receivables | 40 | €21,560 | €32,366 | +€10,806 | +50.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €152,000 | €175,999 | +€24,000 | +15.8% |
| Cash at bank and in hand | 54/58 | €56,758 | €89,822 | +€33,063 | +58.3% |
| Deferred charges and accrued income | 490/1 | €3,943 | €0 | -€3,943 | -100% |
| Total equity and liabilities | 10/49 | €265,143 | €328,320 | +€63,177 | +23.8% |
| Equity | 10/15 | €250,238 | €315,922 | +€65,684 | +26.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €244,038 | €309,722 | +€65,684 | +26.9% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €242,178 | €309,722 | +€67,544 | +27.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,905 | €12,398 | -€2,507 | -16.8% |
| Amounts payable within one year | 42/48 | €14,905 | €12,398 | -€2,507 | -16.8% |
| Trade debts | 44 | €2,875 | €2,880 | +€5 | +0.2% |
| Suppliers | 440/4 | €2,875 | €2,880 | +€5 | +0.2% |
| Taxes, remuneration and social security | 45 | €6,678 | €7,448 | +€771 | +11.5% |
| Taxes | 450/3 | €6,678 | €7,448 | +€771 | +11.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,352 | €2,070 | -€3,282 | -61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,922 | €19,293 | +€11,371 | +144% |
| Other operating charges | 640/8 | €1,253 | €683 | -€570 | -45.5% |
| Gross operating margin | 9900 | €41,428 | €110,969 | +€69,542 | +168% |
| Operating profit (loss) | 9901 | €32,252 | €90,993 | +€58,741 | +182% |
| Financial income | 75/76B | €1,614 | €1,301 | -€313 | -19.4% |
| Recurring financial income | 75 | €1,614 | €1,301 | -€313 | -19.4% |
| Financial charges | 65/66B | €284 | €2,658 | +€2,373 | +835% |
| Recurring financial charges | 65 | €284 | €2,658 | +€2,373 | +835% |
| Profit (loss) for the period before taxes | 9903 | €33,582 | €89,637 | +€56,055 | +167% |
| Income taxes | 67/77 | €12,633 | €23,953 | +€11,320 | +89.6% |
| Profit (loss) for the period | 9904 | €20,949 | €65,684 | +€44,735 | +214% |
| Profit (loss) for the period to be appropriated | 9905 | €20,949 | €65,684 | +€44,735 | +214% |
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 13 October 2026 via checked.be.