BSM 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.
BSM CONSULTING
Largest movements
- Receivables within one year -€24,955
down €24,955 (-39.1%), from €63,895 to €38,940
of which Other amounts receivable: -€43,920
- Financial fixed assets +€21,000
up €21,000 (+42,000%), from €50 to €21,050
- Stocks and contracts -€7,000
no longer reported in 2025 (was €7,000)
- Tangible fixed assets +€831
new in 2025: €831
- Other debts -€16,687
down €16,687 (-33.1%), from €50,449 to €33,762
- Profit (loss) carried forward -€15,486
down €15,486, from €5,152 to -€10,334
- Trade debts +€11,704
up €11,704 (+155%), from €7,528 to €19,231
- Tax, wage and social debts +€10,648
up €10,648 (+27,779%), from €38 to €10,686
- Staff costs +€43,336
new in 2025: €43,336
- Gross operating margin +€39,984
up €39,984 (+2,242%), from €1,784 to €41,767
- Write-downs +€2,915
new in 2025: €2,915
- Financial charges +€1,306
up €1,306 (+1,152%), from €113 to €1,420
- Depreciation +€523
new in 2025: €523
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,827 | €62,006 | -€9,821 | -13.7% |
| Fixed assets | 21/28 | €50 | €21,881 | +€21,831 | +43,662% |
| Tangible fixed assets | 22/27 | - | €831 | +€831 | |
| Furniture and vehicles | 24 | - | €831 | +€831 | |
| Financial fixed assets | 28 | €50 | €21,050 | +€21,000 | +42,000% |
| Current assets | 29/58 | €71,777 | €40,125 | -€31,652 | -44.1% |
| Stocks and contracts in progress | 3 | €7,000 | - | -€7,000 | |
| Stocks | 30/36 | €7,000 | - | -€7,000 | |
| Amounts receivable within one year | 40/41 | €63,895 | €38,940 | -€24,955 | -39.1% |
| Trade receivables | 40 | €13,418 | €32,383 | +€18,965 | +141% |
| Other amounts receivable | 41 | €50,477 | €6,557 | -€43,920 | -87.0% |
| Cash at bank and in hand | 54/58 | €882 | €1,185 | +€303 | +34.3% |
| Total equity and liabilities | 10/49 | €71,827 | €62,006 | -€9,821 | -13.7% |
| Equity | 10/15 | €13,212 | -€2,274 | -€15,486 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,152 | -€10,334 | -€15,486 | |
| Amounts payable | 17/49 | €58,615 | €64,280 | +€5,665 | +9.7% |
| Amounts payable within one year | 42/48 | €58,015 | €63,680 | +€5,665 | +9.8% |
| Trade debts | 44 | €7,528 | €19,231 | +€11,704 | +155% |
| Suppliers | 440/4 | €7,528 | €19,231 | +€11,704 | +155% |
| Taxes, remuneration and social security | 45 | €38 | €10,686 | +€10,648 | +27,779% |
| Taxes | 450/3 | €38 | €10,686 | +€10,648 | +27,779% |
| Other amounts payable | 47/48 | €50,449 | €33,762 | -€16,687 | -33.1% |
| Accrued charges and deferred income | 492/3 | €600 | €600 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €43,336 | +€43,336 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €523 | +€523 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,915 | +€2,915 | |
| Gross operating margin | 9900 | €1,784 | €41,767 | +€39,984 | +2,242% |
| Operating profit (loss) | 9901 | €1,784 | -€5,007 | -€6,790 | |
| Financial charges | 65/66B | €113 | €1,420 | +€1,306 | +1,152% |
| Recurring financial charges | 65 | €113 | €1,420 | +€1,306 | +1,152% |
| Profit (loss) for the period before taxes | 9903 | €1,670 | -€6,427 | -€8,097 | |
| Profit (loss) for the period | 9904 | €1,670 | -€6,427 | -€8,097 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,670 | -€6,427 | -€8,097 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.