BSH 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.
BSH Consulting
Largest movements
- Receivables within one year +€50,476
up €50,476 (+12.4%), from €407,712 to €458,187
of which Other amounts receivable: +€142,776
- Other debts +€133,086
up €133,086, from €0 to €133,086
- Trade debts -€84,424
down €84,424 (-58.6%), from €144,142 to €59,719
- Profit (loss) carried forward -€16,834
down €16,834 (-22.1%), from €76,250 to €59,416
- Short-term financial debts +€10,134
new in 2024: €10,134
- Tax, wage and social debts +€7,237
up €7,237 (+4.4%), from €165,795 to €173,031
of which Remuneration and social security: +€4,197
- Gross operating margin -€75,800
down €75,800 (-77.6%), from €97,741 to €21,941
- Taxes -€10,497
no longer reported in 2024 (was €10,497)
- Financial charges +€7,036
up €7,036 (+1,478%), from €476 to €7,512
- Other operating charges -€5,971
down €5,971 (-94.2%), from €6,336 to €365
- Staff costs -€2,189
down €2,189 (-6.6%), from €33,062 to €30,873
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €418,842 | €468,041 | +€49,199 | +11.7% |
| Fixed assets | 21/28 | €10,301 | €9,815 | -€485 | -4.7% |
| Tangible fixed assets | 22/27 | €10,301 | €9,815 | -€485 | -4.7% |
| Furniture and vehicles | 24 | €10,301 | €9,815 | -€485 | -4.7% |
| Current assets | 29/58 | €408,541 | €458,225 | +€49,684 | +12.2% |
| Amounts receivable within one year | 40/41 | €407,712 | €458,187 | +€50,476 | +12.4% |
| Trade receivables | 40 | €142,300 | €50,000 | -€92,300 | -64.9% |
| Other amounts receivable | 41 | €265,412 | €408,187 | +€142,776 | +53.8% |
| Cash at bank and in hand | 54/58 | €830 | €38 | -€791 | -95.4% |
| Total equity and liabilities | 10/49 | €418,842 | €468,041 | +€49,199 | +11.7% |
| Equity | 10/15 | €108,905 | €92,071 | -€16,834 | -15.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €20,155 | €20,155 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €18,300 | €20,155 | +€1,855 | +10.1% |
| Profit (loss) carried forward | 14 | €76,250 | €59,416 | -€16,834 | -22.1% |
| Amounts payable | 17/49 | €309,937 | €375,970 | +€66,033 | +21.3% |
| Amounts payable within one year | 42/48 | €309,937 | €375,970 | +€66,033 | +21.3% |
| Financial debts | 43 | - | €10,134 | +€10,134 | |
| Credit institutions | 430/8 | - | €10,134 | +€10,134 | |
| Trade debts | 44 | €144,142 | €59,719 | -€84,424 | -58.6% |
| Suppliers | 440/4 | €144,142 | €59,719 | -€84,424 | -58.6% |
| Taxes, remuneration and social security | 45 | €165,795 | €173,031 | +€7,237 | +4.4% |
| Taxes | 450/3 | €160,939 | €163,979 | +€3,040 | +1.9% |
| Remuneration and social security | 454/9 | €4,855 | €9,052 | +€4,197 | +86.4% |
| Other amounts payable | 47/48 | €0 | €133,086 | +€133,086 | |
| Remuneration, social security and pensions | 62 | €33,062 | €30,873 | -€2,189 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €485 | €485 | = | 0.0% |
| Other operating charges | 640/8 | €6,336 | €365 | -€5,971 | -94.2% |
| Gross operating margin | 9900 | €97,741 | €21,941 | -€75,800 | -77.6% |
| Operating profit (loss) | 9901 | €57,858 | -€9,782 | -€67,640 | |
| Financial income | 75/76B | €280 | €460 | +€180 | +64.4% |
| Recurring financial income | 75 | €280 | €460 | +€180 | +64.4% |
| Financial charges | 65/66B | €476 | €7,512 | +€7,036 | +1,478% |
| Recurring financial charges | 65 | €476 | €7,512 | +€7,036 | +1,478% |
| Profit (loss) for the period before taxes | 9903 | €57,662 | -€16,834 | -€74,496 | |
| Income taxes | 67/77 | €10,497 | - | -€10,497 | |
| Profit (loss) for the period | 9904 | €47,165 | -€16,834 | -€63,999 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,165 | -€16,834 | -€63,999 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.