BT CONSULT: 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.
BT CONSULT
Largest movements
- Receivables within one year -€84,374
down €84,374 (-80.6%), from €104,671 to €20,297
of which Other amounts receivable: -€100,000
- Cash +€5,264
up €5,264 (+88.7%), from €5,931 to €11,194
mainly Receivables within one year (+€84,374) and Trade debts (+€4,295)
- Tangible fixed assets -€1,668
down €1,668 (-69.7%), from €2,393 to €724
of which Plant, machinery and equipment: -€1,099
- Profit (loss) carried forward -€73,361
down €73,361 (-206.0%), from -€35,620 to -€108,980
- Tax, wage and social debts -€15,616
down €15,616 (-93.0%), from €16,796 to €1,180
of which Remuneration and social security: -€10,939
- Trade debts +€4,295
up €4,295 (+701.1%), from €613 to €4,907
- Other debts +€3,902
up €3,902 (+7.5%), from €51,702 to €55,604
- Write-downs +€100,000
new in 2025: €100,000
- Gross operating margin +€64,353
up €64,353, from -€35,261 to €29,092
- Financial charges -€457
down €457 (-73.7%), from €621 to €164
- Taxes -€394
down €394, from €329 to -€65
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 | €112,995 | €32,215 | -€80,779 | -71.5% |
| Fixed assets | 21/28 | €2,393 | €724 | -€1,668 | -69.7% |
| Tangible fixed assets | 22/27 | €2,393 | €724 | -€1,668 | -69.7% |
| Plant, machinery and equipment | 23 | €1,099 | - | -€1,099 | |
| Furniture and vehicles | 24 | €523 | €94 | -€429 | -82.0% |
| Other tangible fixed assets | 26 | €770 | €630 | -€140 | -18.2% |
| Current assets | 29/58 | €110,602 | €31,491 | -€79,111 | -71.5% |
| Amounts receivable within one year | 40/41 | €104,671 | €20,297 | -€84,374 | -80.6% |
| Trade receivables | 40 | €2,376 | €18,002 | +€15,626 | +657.7% |
| Other amounts receivable | 41 | €102,295 | €2,295 | -€100,000 | -97.8% |
| Cash at bank and in hand | 54/58 | €5,931 | €11,194 | +€5,264 | +88.7% |
| Total equity and liabilities | 10/49 | €112,995 | €32,215 | -€80,779 | -71.5% |
| Equity | 10/15 | €43,884 | -€29,477 | -€73,361 | |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €79,304 | €79,304 | = | 0.0% |
| Distributable reserves | 133 | €79,304 | €79,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,620 | -€108,980 | -€73,361 | -206.0% |
| Amounts payable | 17/49 | €69,111 | €61,692 | -€7,419 | -10.7% |
| Amounts payable within one year | 42/48 | €69,111 | €61,692 | -€7,419 | -10.7% |
| Trade debts | 44 | €613 | €4,907 | +€4,295 | +701.1% |
| Suppliers | 440/4 | €613 | €4,907 | +€4,295 | +701.1% |
| Taxes, remuneration and social security | 45 | €16,796 | €1,180 | -€15,616 | -93.0% |
| Taxes | 450/3 | €5,857 | €1,180 | -€4,677 | -79.8% |
| Remuneration and social security | 454/9 | €10,939 | - | -€10,939 | |
| Other amounts payable | 47/48 | €51,702 | €55,604 | +€3,902 | +7.5% |
| Non-recurring operating income | 76A | - | €9,789 | +€9,789 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,768 | €1,668 | -€100 | -5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €100,000 | +€100,000 | |
| Other operating charges | 640/8 | €902 | €705 | -€197 | -21.8% |
| Gross operating margin | 9900 | -€35,261 | €29,092 | +€64,353 | |
| Operating profit (loss) | 9901 | -€37,931 | -€73,282 | -€35,350 | -93.2% |
| Financial income | 75/76B | €175 | €20 | -€156 | -88.8% |
| Recurring financial income | 75 | €3 | €20 | +€17 | +614.2% |
| Non-recurring financial income | 76B | €173 | - | -€173 | |
| Financial charges | 65/66B | €621 | €164 | -€457 | -73.7% |
| Recurring financial charges | 65 | €621 | €164 | -€457 | -73.7% |
| Profit (loss) for the period before taxes | 9903 | -€38,377 | -€73,425 | -€35,049 | -91.3% |
| Income taxes | 67/77 | €329 | -€65 | -€394 | |
| Profit (loss) for the period | 9904 | -€38,706 | -€73,361 | -€34,655 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,706 | -€73,361 | -€34,655 | -89.5% |
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.