BUSINESS TECH 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 TECH CONSULTING
Largest movements
- Receivables within one year +€10,487
up €10,487 (+519%), from €2,019 to €12,506
of which Trade receivables: +€10,877
- Tangible fixed assets -€6,577
down €6,577 (-93.9%), from €7,004 to €427
- Stocks and contracts +€3,364
up €3,364 (+1,060%), from €317 to €3,681
- Cash -€1,418
down €1,418 (-19.1%), from €7,431 to €6,014
mainly Contributions, distributions and other (-€11,765) and Receivables within one year (-€10,487)
- Other debts +€11,836
up €11,836 (+5,085%), from €233 to €12,069
- Profit (loss) carried forward -€9,096
down €9,096 (-68.5%), from €13,282 to €4,186
- Tax, wage and social debts +€3,370
up €3,370 (+516%), from €653 to €4,023
- Turnover +€36,892
new in 2025: €36,892
- Purchases and services +€23,333
new in 2025: €23,333
- Gross operating margin +€14,556
up €14,556, from -€997 to €13,559
- Other operating charges +€8,955
up €8,955 (+1,559%), from €574 to €9,529
- Taxes +€1,086
up €1,086 (+29,437%), from €4 to €1,090
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 | €16,850 | €22,777 | +€5,927 | +35.2% |
| Fixed assets | 21/28 | €7,004 | €427 | -€6,577 | -93.9% |
| Tangible fixed assets | 22/27 | €7,004 | €427 | -€6,577 | -93.9% |
| Furniture and vehicles | 24 | €7,004 | €427 | -€6,577 | -93.9% |
| Current assets | 29/58 | €9,846 | €22,350 | +€12,504 | +127% |
| Stocks and contracts in progress | 3 | €317 | €3,681 | +€3,364 | +1,060% |
| Stocks | 30/36 | €317 | €3,681 | +€3,364 | +1,060% |
| Amounts receivable within one year | 40/41 | €2,019 | €12,506 | +€10,487 | +519% |
| Trade receivables | 40 | €1,623 | €12,500 | +€10,877 | +670% |
| Other amounts receivable | 41 | €396 | €6 | -€391 | -98.5% |
| Cash at bank and in hand | 54/58 | €7,431 | €6,014 | -€1,418 | -19.1% |
| Deferred charges and accrued income | 490/1 | €78 | €150 | +€72 | +91.8% |
| Total equity and liabilities | 10/49 | €16,850 | €22,777 | +€5,927 | +35.2% |
| Equity | 10/15 | €15,782 | €6,686 | -€9,096 | -57.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,282 | €4,186 | -€9,096 | -68.5% |
| Amounts payable | 17/49 | €1,068 | €16,092 | +€15,024 | +1,407% |
| Amounts payable within one year | 42/48 | €1,068 | €16,092 | +€15,024 | +1,407% |
| Trade debts | 44 | €182 | - | -€182 | |
| Suppliers | 440/4 | €182 | - | -€182 | |
| Taxes, remuneration and social security | 45 | €653 | €4,023 | +€3,370 | +516% |
| Taxes | 450/3 | €653 | €4,023 | +€3,370 | +516% |
| Other amounts payable | 47/48 | €233 | €12,069 | +€11,836 | +5,085% |
| Turnover | 70 | - | €36,892 | +€36,892 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €23,333 | +€23,333 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €598 | €317 | -€281 | -47.0% |
| Other operating charges | 640/8 | €574 | €9,529 | +€8,955 | +1,559% |
| Gross operating margin | 9900 | -€997 | €13,559 | +€14,556 | |
| Operating profit (loss) | 9901 | -€2,169 | €3,713 | +€5,881 | |
| Financial income | 75/76B | €43 | €91 | +€48 | +111% |
| Recurring financial income | 75 | €43 | €91 | +€48 | +111% |
| Financial charges | 65/66B | €224 | €45 | -€179 | -79.9% |
| Recurring financial charges | 65 | €224 | €45 | -€179 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,350 | €3,758 | +€6,108 | |
| Income taxes | 67/77 | €4 | €1,090 | +€1,086 | +29,437% |
| Profit (loss) for the period | 9904 | -€2,354 | €2,668 | +€5,022 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,354 | €2,668 | +€5,022 |
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 29 October 2026 via checked.be.