BSO CONSEIL: what changed
Two fiscal 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.
BSO CONSEIL
Largest movements
- Receivables within one year +€59,445
up €59,445 (+116.0%), from €51,232 to €110,676
of which Trade receivables: +€85,676
- Current investments +€47,876
up €47,876 (+16.7%), from €286,736 to €334,612
- Cash +€23,837
up €23,837 (+44.5%), from €53,578 to €77,415
mainly Other debts (+€310,630) and Net result for the year (+€169,168)
- Tangible fixed assets -€5,867
down €5,867 (-42.5%), from €13,814 to €7,947
- Other debts +€310,630
up €310,630 (+48252.4%), from €644 to €311,274
- Reserves -€211,733
down €211,733 (-59.2%), from €357,552 to €145,819
of which Distributable reserves: -€211,733
- Tax, wage and social debts +€28,669
up €28,669 (+77.7%), from €36,906 to €65,575
- Gross operating margin +€75,707
up €75,707 (+55.8%), from €135,679 to €211,387
- Financial income +€11,968
up €11,968 (+301.1%), from €3,975 to €15,943
- Taxes +€7,581
up €7,581 (+17.7%), from €42,783 to €50,364
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.
Cash bridge derived
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 | €406,039 | €530,929 | +€124,890 | +30.8% |
| Fixed assets | 21/28 | €14,014 | €8,147 | -€5,867 | -41.9% |
| Tangible fixed assets | 22/27 | €13,814 | €7,947 | -€5,867 | -42.5% |
| Furniture and vehicles | 24 | €13,814 | €7,947 | -€5,867 | -42.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €392,025 | €522,782 | +€130,757 | +33.4% |
| Amounts receivable within one year | 40/41 | €51,232 | €110,676 | +€59,445 | +116.0% |
| Trade receivables | 40 | €25,000 | €110,676 | +€85,676 | +342.7% |
| Other amounts receivable | 41 | €26,232 | - | -€26,232 | |
| Current investments | 50/53 | €286,736 | €334,612 | +€47,876 | +16.7% |
| Cash at bank and in hand | 54/58 | €53,578 | €77,415 | +€23,837 | +44.5% |
| Deferred charges and accrued income | 490/1 | €479 | €79 | -€400 | -83.5% |
| Total equity and liabilities | 10/49 | €406,039 | €530,929 | +€124,890 | +30.8% |
| Equity | 10/15 | €368,279 | €152,019 | -€216,260 | -58.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €357,552 | €145,819 | -€211,733 | -59.2% |
| Non-distributable reserves | 130/1 | €1,800 | €1,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,800 | €1,800 | = | 0.0% |
| Distributable reserves | 133 | €355,752 | €144,019 | -€211,733 | -59.5% |
| Profit (loss) carried forward | 14 | €4,526 | - | -€4,526 | |
| Amounts payable | 17/49 | €37,760 | €378,910 | +€341,150 | +903.5% |
| Amounts payable within one year | 42/48 | €37,549 | €378,910 | +€341,361 | +909.1% |
| Trade debts | 44 | - | €2,062 | +€2,062 | |
| Suppliers | 440/4 | - | €2,062 | +€2,062 | |
| Taxes, remuneration and social security | 45 | €36,906 | €65,575 | +€28,669 | +77.7% |
| Taxes | 450/3 | €36,906 | €65,575 | +€28,669 | +77.7% |
| Other amounts payable | 47/48 | €644 | €311,274 | +€310,630 | +48252.4% |
| Accrued charges and deferred income | 492/3 | €211 | - | -€211 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,424 | €5,867 | -€557 | -8.7% |
| Other operating charges | 640/8 | €231 | €1,829 | +€1,598 | +692.3% |
| Gross operating margin | 9900 | €135,679 | €211,387 | +€75,707 | +55.8% |
| Operating profit (loss) | 9901 | €129,024 | €203,691 | +€74,666 | +57.9% |
| Financial income | 75/76B | €3,975 | €15,943 | +€11,968 | +301.1% |
| Recurring financial income | 75 | €3,975 | €15,943 | +€11,968 | +301.1% |
| Financial charges | 65/66B | -€278 | €102 | +€379 | |
| Recurring financial charges | 65 | -€278 | €102 | +€379 | |
| Profit (loss) for the period before taxes | 9903 | €133,277 | €219,532 | +€86,255 | +64.7% |
| Income taxes | 67/77 | €42,783 | €50,364 | +€7,581 | +17.7% |
| Profit (loss) for the period | 9904 | €90,494 | €169,168 | +€78,674 | +86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €90,494 | €169,168 | +€78,674 | +86.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.