BSN 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.
BSN Consulting
Largest movements
- Cash +€173,522
up €173,522 (+135%), from €128,791 to €302,314
mainly Current investments (+€150,000) and Net result for the year (+€74,012)
- Current investments -€150,000
down €150,000 (-100%), from €150,000 to €0
- Receivables within one year -€20,577
down €20,577 (-21.0%), from €98,077 to €77,500
of which Trade receivables: -€19,128
- Deferred charges and accrued income -€6,000
down €6,000 (-100%), from €6,000 to €0
- Profit (loss) carried forward +€74,012
up €74,012, from €0 to €74,012
- Other debts -€69,824
down €69,824 (-67.1%), from €104,008 to €34,184
- Tax, wage and social debts -€7,169
down €7,169 (-26.2%), from €27,372 to €20,203
- Gross operating margin -€17,626
down €17,626 (-15.5%), from €113,788 to €96,162
- Taxes -€10,798
down €10,798 (-34.2%), from €31,571 to €20,773
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 | €414,821 | €411,094 | -€3,727 | -0.9% |
| Fixed assets | 21/28 | €31,953 | €31,280 | -€673 | -2.1% |
| Tangible fixed assets | 22/27 | €1,953 | €1,280 | -€673 | -34.4% |
| Furniture and vehicles | 24 | €715 | €321 | -€394 | -55.0% |
| Other tangible fixed assets | 26 | €1,238 | €959 | -€279 | -22.5% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €382,868 | €379,813 | -€3,055 | -0.8% |
| Amounts receivable within one year | 40/41 | €98,077 | €77,500 | -€20,577 | -21.0% |
| Trade receivables | 40 | €95,868 | €76,740 | -€19,128 | -20.0% |
| Other amounts receivable | 41 | €2,209 | €760 | -€1,449 | -65.6% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100% |
| Cash at bank and in hand | 54/58 | €128,791 | €302,314 | +€173,522 | +135% |
| Deferred charges and accrued income | 490/1 | €6,000 | €0 | -€6,000 | -100% |
| Total equity and liabilities | 10/49 | €414,821 | €411,094 | -€3,727 | -0.9% |
| Equity | 10/15 | €281,935 | €355,948 | +€74,012 | +26.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €275,735 | €275,735 | = | 0.0% |
| Distributable reserves | 133 | €275,735 | €275,735 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €74,012 | +€74,012 | |
| Amounts payable | 17/49 | €132,886 | €55,146 | -€77,740 | -58.5% |
| Amounts payable within one year | 42/48 | €132,048 | €54,646 | -€77,401 | -58.6% |
| Trade debts | 44 | €668 | €260 | -€409 | -61.1% |
| Suppliers | 440/4 | €668 | €260 | -€409 | -61.1% |
| Taxes, remuneration and social security | 45 | €27,372 | €20,203 | -€7,169 | -26.2% |
| Taxes | 450/3 | €27,372 | €20,203 | -€7,169 | -26.2% |
| Other amounts payable | 47/48 | €104,008 | €34,184 | -€69,824 | -67.1% |
| Accrued charges and deferred income | 492/3 | €838 | €500 | -€338 | -40.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €550 | €673 | +€122 | +22.2% |
| Other operating charges | 640/8 | €674 | €746 | +€72 | +10.7% |
| Gross operating margin | 9900 | €113,788 | €96,162 | -€17,626 | -15.5% |
| Operating profit (loss) | 9901 | €112,564 | €94,743 | -€17,821 | -15.8% |
| Financial income | 75/76B | €2,152 | €2,960 | +€808 | +37.5% |
| Recurring financial income | 75 | €2,152 | €2,960 | +€808 | +37.5% |
| Financial charges | 65/66B | €2,960 | €2,918 | -€42 | -1.4% |
| Recurring financial charges | 65 | €2,960 | €2,918 | -€42 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €111,756 | €94,785 | -€16,970 | -15.2% |
| Income taxes | 67/77 | €31,571 | €20,773 | -€10,798 | -34.2% |
| Profit (loss) for the period | 9904 | €80,185 | €74,012 | -€6,173 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80,185 | €74,012 | -€6,173 | -7.7% |
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 25 October 2026 via checked.be.