BT Consultance: 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.
BT Consultance
Largest movements
- Receivables after one year +€76,678
new in 2025: €76,678
- Receivables within one year +€42,618
up €42,618 (+900%), from €4,733 to €47,352
of which Trade receivables: +€42,664
- Tangible fixed assets +€40,831
up €40,831 (+1,070%), from €3,816 to €44,647
of which Furniture and vehicles: +€40,383
- Cash +€12,335
up €12,335 (+1,000%), from €1,234 to €13,569
mainly Net result for the year (+€153,785) and Short-term financial debts (+€24,268)
- Financial fixed assets -€7,187
down €7,187 (-35.9%), from €20,000 to €12,813
- Profit (loss) carried forward +€153,785
up €153,785, from -€2,389 to €151,396
- Short-term financial debts +€24,268
new in 2025: €24,268
- Other debts -€20,825
down €20,825 (-92.9%), from €22,421 to €1,596
- Accrued charges and deferred income +€8,151
up €8,151 (+6,730%), from €121 to €8,272
- Financial income +€183,993
new in 2025: €183,993
- Gross operating margin -€13,069
down €13,069, from €4,078 to -€8,991
- Staff costs +€10,744
new in 2025: €10,744
- Depreciation +€2,777
up €2,777 (+232%), from €1,196 to €3,973
- Other operating charges +€1,041
up €1,041 (+60.6%), from €1,718 to €2,759
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 | €30,739 | €195,623 | +€164,884 | +536% |
| Fixed assets | 21/28 | €23,816 | €58,025 | +€34,209 | +144% |
| Intangible fixed assets | 21 | - | €564 | +€564 | |
| Tangible fixed assets | 22/27 | €3,816 | €44,647 | +€40,831 | +1,070% |
| Plant, machinery and equipment | 23 | - | €448 | +€448 | |
| Furniture and vehicles | 24 | €3,816 | €44,199 | +€40,383 | +1,058% |
| Financial fixed assets | 28 | €20,000 | €12,813 | -€7,187 | -35.9% |
| Current assets | 29/58 | €6,923 | €137,598 | +€130,675 | +1,887% |
| Amounts receivable after more than one year | 29 | - | €76,678 | +€76,678 | |
| Trade receivables | 290 | - | €76,678 | +€76,678 | |
| Amounts receivable within one year | 40/41 | €4,733 | €47,352 | +€42,618 | +900% |
| Trade receivables | 40 | €4,688 | €47,352 | +€42,664 | +910% |
| Other amounts receivable | 41 | €45 | - | -€45 | |
| Cash at bank and in hand | 54/58 | €1,234 | €13,569 | +€12,335 | +1,000% |
| Deferred charges and accrued income | 490/1 | €956 | - | -€956 | |
| Total equity and liabilities | 10/49 | €30,739 | €195,623 | +€164,884 | +536% |
| Equity | 10/15 | -€1,389 | €152,396 | +€153,785 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,389 | €151,396 | +€153,785 | |
| Amounts payable | 17/49 | €32,128 | €43,227 | +€11,099 | +34.5% |
| Amounts payable within one year | 42/48 | €32,007 | €34,955 | +€2,948 | +9.2% |
| Financial debts | 43 | - | €24,268 | +€24,268 | |
| Credit institutions | 430/8 | - | €24,268 | +€24,268 | |
| Trade debts | 44 | €795 | €742 | -€53 | -6.7% |
| Suppliers | 440/4 | €795 | €742 | -€53 | -6.7% |
| Taxes, remuneration and social security | 45 | €8,791 | €8,349 | -€441 | -5.0% |
| Taxes | 450/3 | €7,491 | €2,851 | -€4,640 | -61.9% |
| Remuneration and social security | 454/9 | €1,300 | €5,498 | +€4,198 | +323% |
| Other amounts payable | 47/48 | €22,421 | €1,596 | -€20,825 | -92.9% |
| Accrued charges and deferred income | 492/3 | €121 | €8,272 | +€8,151 | +6,730% |
| Remuneration, social security and pensions | 62 | - | €10,744 | +€10,744 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,196 | €3,973 | +€2,777 | +232% |
| Other operating charges | 640/8 | €1,718 | €2,759 | +€1,041 | +60.6% |
| Non-recurring operating charges | 66A | €610 | - | -€610 | |
| Gross operating margin | 9900 | €4,078 | -€8,991 | -€13,069 | |
| Operating profit (loss) | 9901 | €554 | -€26,467 | -€27,022 | |
| Financial income | 75/76B | - | €183,993 | +€183,993 | |
| Recurring financial income | 75 | - | €183,993 | +€183,993 | |
| Financial charges | 65/66B | €2,283 | €2,914 | +€632 | +27.7% |
| Recurring financial charges | 65 | €2,283 | €2,914 | +€632 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,728 | €154,612 | +€156,340 | |
| Income taxes | 67/77 | €953 | €827 | -€126 | -13.2% |
| Profit (loss) for the period | 9904 | -€2,681 | €153,785 | +€156,466 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,681 | €153,785 | +€156,466 |
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 14 October 2026 via checked.be.