BSMD 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.
BSMD Consulting
Largest movements
- Cash +€3,096
up €3,096 (+101%), from €3,073 to €6,169
mainly Net result for the year (+€3,154) and Receivables within one year (+€491)
- Receivables within one year -€491
down €491 (-78.8%), from €623 to €132
- Profit (loss) carried forward +€3,154
up €3,154 (+8.2%), from -€38,625 to -€35,470
- Other debts -€549
down €549 (-2.5%), from €21,827 to €21,278
- Gross operating margin +€4,411
up €4,411, from -€1,107 to €3,304
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 | €3,696 | €6,301 | +€2,605 | +70.5% |
| Current assets | 29/58 | €3,696 | €6,301 | +€2,605 | +70.5% |
| Amounts receivable within one year | 40/41 | €623 | €132 | -€491 | -78.8% |
| Other amounts receivable | 41 | €623 | €132 | -€491 | -78.8% |
| Cash at bank and in hand | 54/58 | €3,073 | €6,169 | +€3,096 | +101% |
| Total equity and liabilities | 10/49 | €3,696 | €6,301 | +€2,605 | +70.5% |
| Equity | 10/15 | -€18,132 | -€14,977 | +€3,154 | +17.4% |
| Contributions | 10/11 | €18,630 | €18,630 | = | 0.0% |
| Reserves | 13 | €1,863 | €1,863 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,863 | €1,863 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,863 | €1,863 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,625 | -€35,470 | +€3,154 | +8.2% |
| Amounts payable | 17/49 | €21,827 | €21,278 | -€549 | -2.5% |
| Amounts payable within one year | 42/48 | €21,827 | €21,278 | -€549 | -2.5% |
| Other amounts payable | 47/48 | €21,827 | €21,278 | -€549 | -2.5% |
| Gross operating margin | 9900 | -€1,107 | €3,304 | +€4,411 | |
| Operating profit (loss) | 9901 | -€1,107 | €3,304 | +€4,411 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,242 | €3,154 | +€4,396 | |
| Profit (loss) for the period | 9904 | -€1,242 | €3,154 | +€4,396 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,242 | €3,154 | +€4,396 |
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 18 October 2026 via checked.be.