BSI - 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.
BSI - CONSULT
Largest movements
- Tangible fixed assets -€4,986
down €4,986 (-4.3%), from €114,666 to €109,680
of which Land and buildings: -€5,518
- Receivables within one year +€1,613
up €1,613 (+61.4%), from €2,628 to €4,241
of which Other amounts receivable: +€1,251
- Profit (loss) carried forward -€9,386
down €9,386 (-11.9%), from -€78,744 to -€88,130
- Other debts +€9,280
up €9,280 (+13.7%), from €67,744 to €77,024
- Short-term financial debts -€2,698
down €2,698 (-78.1%), from €3,455 to €756
- Purchases and services +€3,151
up €3,151 (+31.4%), from €10,029 to €13,180
- Gross operating margin -€2,385
down €2,385 (-35.2%), from €6,779 to €4,394
- Turnover +€766
up €766 (+4.6%), from €16,808 to €17,574
- Depreciation -€236
down €236 (-2.0%), from €11,894 to €11,658
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,293 | €113,921 | -€3,373 | -2.9% |
| Fixed assets | 21/28 | €114,666 | €109,680 | -€4,986 | -4.3% |
| Tangible fixed assets | 22/27 | €114,666 | €109,680 | -€4,986 | -4.3% |
| Land and buildings | 22 | €112,465 | €106,947 | -€5,518 | -4.9% |
| Plant, machinery and equipment | 23 | €2,201 | €2,733 | +€532 | +24.2% |
| Current assets | 29/58 | €2,628 | €4,241 | +€1,613 | +61.4% |
| Amounts receivable within one year | 40/41 | €2,628 | €4,241 | +€1,613 | +61.4% |
| Trade receivables | 40 | €2,628 | €2,990 | +€362 | +13.8% |
| Other amounts receivable | 41 | - | €1,251 | +€1,251 | |
| Total equity and liabilities | 10/49 | €117,293 | €113,921 | -€3,373 | -2.9% |
| Equity | 10/15 | €45,514 | €36,128 | -€9,386 | -20.6% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €311 | €311 | = | 0.0% |
| Non-distributable reserves | 130/1 | €311 | €311 | = | 0.0% |
| Legal reserve | 130 | €311 | €311 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,744 | -€88,130 | -€9,386 | -11.9% |
| Amounts payable | 17/49 | €71,780 | €77,793 | +€6,013 | +8.4% |
| Amounts payable within one year | 42/48 | €71,780 | €77,793 | +€6,013 | +8.4% |
| Financial debts | 43 | €3,455 | €756 | -€2,698 | -78.1% |
| Other loans | 439 | €3,455 | €756 | -€2,698 | -78.1% |
| Trade debts | 44 | - | €13 | +€13 | |
| Suppliers | 440/4 | - | €13 | +€13 | |
| Taxes, remuneration and social security | 45 | €581 | - | -€581 | |
| Taxes | 450/3 | €581 | - | -€581 | |
| Other amounts payable | 47/48 | €67,744 | €77,024 | +€9,280 | +13.7% |
| Turnover | 70 | €16,808 | €17,574 | +€766 | +4.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,029 | €13,180 | +€3,151 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,894 | €11,658 | -€236 | -2.0% |
| Other operating charges | 640/8 | €1,736 | €1,686 | -€49 | -2.8% |
| Gross operating margin | 9900 | €6,779 | €4,394 | -€2,385 | -35.2% |
| Operating profit (loss) | 9901 | -€6,851 | -€8,950 | -€2,099 | -30.6% |
| Financial charges | 65/66B | €550 | €436 | -€114 | -20.8% |
| Recurring financial charges | 65 | €550 | €436 | -€114 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,401 | -€9,386 | -€1,985 | -26.8% |
| Profit (loss) for the period | 9904 | -€7,401 | -€9,386 | -€1,985 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,401 | -€9,386 | -€1,985 | -26.8% |
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 24 October 2026 via checked.be.