Business Power 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.
Business Power Consulting
Largest movements
- Tangible fixed assets +€22,637
new in 2025: €22,637
of which Furniture and vehicles: +€21,347
- Receivables within one year +€17,412
up €17,412 (+4,860%), from €358 to €17,770
of which Trade receivables: +€9,950
- Cash +€14,821
up €14,821 (+21,121%), from €70 to €14,891
mainly Trade debts (+€27,393) and Tax, wage and social debts (+€23,176)
- Deferred charges and accrued income +€582
new in 2025: €582
- Trade debts +€27,393
up €27,393 (+7,072%), from €387 to €27,780
- Tax, wage and social debts +€23,176
new in 2025: €23,176
of which Remuneration and social security: +€15,367
- Profit (loss) carried forward +€7,951
up €7,951, from -€5,496 to €2,455
- Other debts -€3,277
down €3,277 (-100%), from €3,277 to €0
- Gross operating margin +€29,371
up €29,371, from -€5,108 to €24,262
- Staff costs +€10,309
new in 2025: €10,309
- Depreciation +€3,757
up €3,757 (+1,243%), from €302 to €4,059
- Taxes +€2,031
new in 2025: €2,031
- Financial income +€436
new in 2025: €436
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 | €1,168 | €56,410 | +€55,242 | +4,730% |
| Fixed assets | 21/28 | €739 | €23,168 | +€22,428 | +3,033% |
| Intangible fixed assets | 21 | €739 | €531 | -€208 | -28.2% |
| Tangible fixed assets | 22/27 | - | €22,637 | +€22,637 | |
| Furniture and vehicles | 24 | - | €21,347 | +€21,347 | |
| Other tangible fixed assets | 26 | - | €1,289 | +€1,289 | |
| Current assets | 29/58 | €428 | €33,243 | +€32,814 | +7,659% |
| Amounts receivable within one year | 40/41 | €358 | €17,770 | +€17,412 | +4,860% |
| Trade receivables | 40 | - | €9,950 | +€9,950 | |
| Other amounts receivable | 41 | €358 | €7,820 | +€7,462 | +2,083% |
| Cash at bank and in hand | 54/58 | €70 | €14,891 | +€14,821 | +21,121% |
| Deferred charges and accrued income | 490/1 | - | €582 | +€582 | |
| Total equity and liabilities | 10/49 | €1,168 | €56,410 | +€55,242 | +4,730% |
| Equity | 10/15 | -€2,496 | €5,455 | +€7,951 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,496 | €2,455 | +€7,951 | |
| Amounts payable | 17/49 | €3,664 | €50,956 | +€47,292 | +1,291% |
| Amounts payable within one year | 42/48 | €3,664 | €50,956 | +€47,292 | +1,291% |
| Trade debts | 44 | €387 | €27,780 | +€27,393 | +7,072% |
| Suppliers | 440/4 | €387 | €27,780 | +€27,393 | +7,072% |
| Taxes, remuneration and social security | 45 | - | €23,176 | +€23,176 | |
| Taxes | 450/3 | - | €7,809 | +€7,809 | |
| Remuneration and social security | 454/9 | - | €15,367 | +€15,367 | |
| Other amounts payable | 47/48 | €3,277 | €0 | -€3,277 | -100% |
| Remuneration, social security and pensions | 62 | - | €10,309 | +€10,309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €302 | €4,059 | +€3,757 | +1,243% |
| Other operating charges | 640/8 | - | €243 | +€243 | |
| Gross operating margin | 9900 | -€5,108 | €24,262 | +€29,371 | |
| Operating profit (loss) | 9901 | -€5,410 | €9,652 | +€15,062 | |
| Financial income | 75/76B | - | €436 | +€436 | |
| Recurring financial income | 75 | - | €436 | +€436 | |
| Financial charges | 65/66B | €86 | €105 | +€20 | +23.0% |
| Recurring financial charges | 65 | €86 | €105 | +€20 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,496 | €9,982 | +€15,478 | |
| Income taxes | 67/77 | - | €2,031 | +€2,031 | |
| Profit (loss) for the period | 9904 | -€5,496 | €7,951 | +€13,447 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,496 | €7,951 | +€13,447 |
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 31 October 2026 via checked.be.