BÜCHELER 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.
BÜCHELER CONSULTING
Largest movements
- Cash +€148,818
up €148,818 (+195%), from €76,363 to €225,181
mainly Net result for the year (+€74,030) and Depreciation (+€37,665)
- Tangible fixed assets -€37,665
down €37,665 (-20.6%), from €183,172 to €145,507
- Receivables within one year -€11,982
down €11,982 (-48.4%), from €24,761 to €12,779
of which Trade receivables: -€22,070
- Profit (loss) carried forward +€74,030
up €74,030 (+11.9%), from €621,196 to €695,226
- Tax, wage and social debts +€24,135
up €24,135 (+1,294%), from €1,865 to €26,000
of which Remuneration and social security: +€20,000
- Turnover +€76,910
up €76,910 (+197%), from €38,990 to €115,900
- Purchases and services +€65,218
up €65,218 (+85.9%), from €75,879 to €141,097
- Gross operating margin +€46,642
up €46,642 (+75.3%), from €61,944 to €108,586
- Financial income +€14,387
up €14,387 (+786%), from €1,831 to €16,218
- Depreciation -€12,283
down €12,283 (-24.6%), from €49,948 to €37,665
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 | €684,296 | €783,467 | +€99,171 | +14.5% |
| Fixed assets | 21/28 | €183,172 | €145,507 | -€37,665 | -20.6% |
| Tangible fixed assets | 22/27 | €183,172 | €145,507 | -€37,665 | -20.6% |
| Land and buildings | 22 | €119,024 | €106,047 | -€12,977 | -10.9% |
| Plant, machinery and equipment | 23 | €18,720 | €9,035 | -€9,685 | -51.7% |
| Furniture and vehicles | 24 | €45,428 | €30,425 | -€15,003 | -33.0% |
| Current assets | 29/58 | €501,124 | €637,960 | +€136,836 | +27.3% |
| Amounts receivable within one year | 40/41 | €24,761 | €12,779 | -€11,982 | -48.4% |
| Trade receivables | 40 | €23,885 | €1,815 | -€22,070 | -92.4% |
| Other amounts receivable | 41 | €876 | €10,964 | +€10,088 | +1,152% |
| Current investments | 50/53 | €400,000 | €400,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €76,363 | €225,181 | +€148,818 | +195% |
| Total equity and liabilities | 10/49 | €684,296 | €783,467 | +€99,171 | +14.5% |
| Equity | 10/15 | €641,478 | €715,508 | +€74,030 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,682 | €1,682 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,682 | €1,682 | = | 0.0% |
| Legal reserve | 130 | €1,682 | €1,682 | = | 0.0% |
| Profit (loss) carried forward | 14 | €621,196 | €695,226 | +€74,030 | +11.9% |
| Amounts payable | 17/49 | €42,818 | €67,959 | +€25,141 | +58.7% |
| Amounts payable within one year | 42/48 | €42,818 | €67,959 | +€25,141 | +58.7% |
| Trade debts | 44 | €34,966 | €35,972 | +€1,006 | +2.9% |
| Suppliers | 440/4 | €34,966 | €35,972 | +€1,006 | +2.9% |
| Taxes, remuneration and social security | 45 | €1,865 | €26,000 | +€24,135 | +1,294% |
| Taxes | 450/3 | €1,865 | €6,000 | +€4,135 | +222% |
| Remuneration and social security | 454/9 | - | €20,000 | +€20,000 | |
| Other amounts payable | 47/48 | €5,987 | €5,987 | = | 0.0% |
| Turnover | 70 | €38,990 | €115,900 | +€76,910 | +197% |
| Non-recurring operating income | 76A | €98,833 | €133,774 | +€34,941 | +35.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €75,879 | €141,097 | +€65,218 | +85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,948 | €37,665 | -€12,283 | -24.6% |
| Other operating charges | 640/8 | €2,808 | €2,956 | +€148 | +5.3% |
| Gross operating margin | 9900 | €61,944 | €108,586 | +€46,642 | +75.3% |
| Operating profit (loss) | 9901 | €9,188 | €67,965 | +€58,777 | +640% |
| Financial income | 75/76B | €1,831 | €16,218 | +€14,387 | +786% |
| Recurring financial income | 75 | €1,831 | €16,218 | +€14,387 | +786% |
| Financial charges | 65/66B | €150 | €153 | +€3 | +2.0% |
| Recurring financial charges | 65 | €150 | €153 | +€3 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €10,869 | €84,030 | +€73,161 | +673% |
| Income taxes | 67/77 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) for the period | 9904 | €869 | €74,030 | +€73,161 | +8,419% |
| Profit (loss) for the period to be appropriated | 9905 | €869 | €74,030 | +€73,161 | +8,419% |
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 27 October 2026 via checked.be.