BT CONSULTANCY: 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 CONSULTANCY
Largest movements
- Deferred charges and accrued income +€4,959
new in 2025: €4,959
- Cash -€3,297
down €3,297 (-77.2%), from €4,273 to €976
mainly Deferred charges and accrued income (-€4,959) and Net result for the year (-€1,298)
- Advances received +€3,000
new in 2025: €3,000
- Gross operating margin +€3,013
up €3,013, from -€2,564 to €449
- Financial charges -€1,364
down €1,364 (-45.9%), from €2,971 to €1,607
- Other operating charges -€1,016
down €1,016 (-87.9%), from €1,156 to €140
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 | €289,135 | €291,020 | +€1,885 | +0.7% |
| Fixed assets | 21/28 | €283,752 | €283,752 | = | 0.0% |
| Tangible fixed assets | 22/27 | €283,752 | €283,752 | = | 0.0% |
| Land and buildings | 22 | €283,752 | €283,752 | = | 0.0% |
| Current assets | 29/58 | €5,383 | €7,268 | +€1,885 | +35.0% |
| Amounts receivable within one year | 40/41 | €1,110 | €1,333 | +€223 | +20.1% |
| Other amounts receivable | 41 | €1,110 | €1,333 | +€223 | +20.1% |
| Cash at bank and in hand | 54/58 | €4,273 | €976 | -€3,297 | -77.2% |
| Deferred charges and accrued income | 490/1 | - | €4,959 | +€4,959 | |
| Total equity and liabilities | 10/49 | €289,135 | €291,020 | +€1,885 | +0.7% |
| Equity | 10/15 | €23,309 | €22,010 | -€1,298 | -5.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,691 | -€7,990 | -€1,298 | -19.4% |
| Amounts payable | 17/49 | €265,826 | €269,010 | +€3,184 | +1.2% |
| Amounts payable within one year | 42/48 | €263,185 | €265,228 | +€2,043 | +0.8% |
| Trade debts | 44 | €1,238 | €1,288 | +€50 | +4.0% |
| Suppliers | 440/4 | €1,238 | €1,288 | +€50 | +4.0% |
| Advances received on contracts in progress | 46 | - | €3,000 | +€3,000 | |
| Taxes, remuneration and social security | 45 | €1,057 | €0 | -€1,057 | -100.0% |
| Taxes | 450/3 | €1,057 | €0 | -€1,057 | -100.0% |
| Other amounts payable | 47/48 | €260,890 | €260,940 | +€50 | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,641 | €3,782 | +€1,141 | +43.2% |
| Other operating charges | 640/8 | €1,156 | €140 | -€1,016 | -87.9% |
| Gross operating margin | 9900 | -€2,564 | €449 | +€3,013 | |
| Operating profit (loss) | 9901 | -€3,720 | €309 | +€4,029 | |
| Financial charges | 65/66B | €2,971 | €1,607 | -€1,364 | -45.9% |
| Recurring financial charges | 65 | €2,971 | €1,607 | -€1,364 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,691 | -€1,298 | +€5,393 | +80.6% |
| Profit (loss) for the period | 9904 | -€6,691 | -€1,298 | +€5,393 | +80.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,691 | -€1,298 | +€5,393 | +80.6% |
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 11 October 2026 via checked.be.