BZ 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.
BZ CONSULTANCY
Largest movements
- Receivables within one year +€22,339
up €22,339 (+16.5%), from €135,452 to €157,790
of which Trade receivables: +€19,957
- Deferred charges and accrued income +€2,372
up €2,372 (+9.6%), from €24,786 to €27,158
- Cash +€2,332
up €2,332 (+134.8%), from €1,730 to €4,061
mainly Net result for the year (+€23,139) and Short-term financial debts (+€3,329)
- Reserves +€23,139
up €23,139 (+17.6%), from €131,479 to €154,618
of which Distributable reserves: +€23,139
- Short-term financial debts +€3,329
up €3,329 (+66.3%), from €5,024 to €8,353
- Gross operating margin +€8,098
up €8,098 (+15.8%), from €51,220 to €59,318
- Taxes +€1,853
up €1,853 (+21.7%), from €8,530 to €10,383
- Staff costs +€1,096
up €1,096 (+4.6%), from €23,890 to €24,986
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 | €165,225 | €191,767 | +€26,542 | +16.1% |
| Fixed assets | 21/28 | €521 | €521 | = | 0.0% |
| Financial fixed assets | 28 | €521 | €521 | = | 0.0% |
| Current assets | 29/58 | €164,705 | €191,246 | +€26,542 | +16.1% |
| Amounts receivable after more than one year | 29 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,000 | €1,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,737 | €1,237 | -€500 | -28.8% |
| Stocks | 30/36 | €1,737 | €1,237 | -€500 | -28.8% |
| Amounts receivable within one year | 40/41 | €135,452 | €157,790 | +€22,339 | +16.5% |
| Trade receivables | 40 | €120,333 | €140,290 | +€19,957 | +16.6% |
| Other amounts receivable | 41 | €15,119 | €17,500 | +€2,381 | +15.8% |
| Cash at bank and in hand | 54/58 | €1,730 | €4,061 | +€2,332 | +134.8% |
| Deferred charges and accrued income | 490/1 | €24,786 | €27,158 | +€2,372 | +9.6% |
| Total equity and liabilities | 10/49 | €165,225 | €191,767 | +€26,542 | +16.1% |
| Equity | 10/15 | €143,879 | €167,018 | +€23,139 | +16.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €131,479 | €154,618 | +€23,139 | +17.6% |
| Tax-exempt reserves | 132 | €18,939 | €18,939 | = | 0.0% |
| Distributable reserves | 133 | €112,541 | €135,680 | +€23,139 | +20.6% |
| Amounts payable | 17/49 | €21,346 | €24,748 | +€3,403 | +15.9% |
| Amounts payable within one year | 42/48 | €21,346 | €23,398 | +€2,053 | +9.6% |
| Financial debts | 43 | €5,024 | €8,353 | +€3,329 | +66.3% |
| Credit institutions | 430/8 | €5,024 | €8,353 | +€3,329 | +66.3% |
| Trade debts | 44 | €3,256 | €3,369 | +€113 | +3.5% |
| Suppliers | 440/4 | €3,256 | €3,369 | +€113 | +3.5% |
| Taxes, remuneration and social security | 45 | €12,976 | €11,587 | -€1,389 | -10.7% |
| Taxes | 450/3 | €11,397 | €8,879 | -€2,519 | -22.1% |
| Remuneration and social security | 454/9 | €1,579 | €2,708 | +€1,130 | +71.6% |
| Other amounts payable | 47/48 | €89 | €89 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,350 | +€1,350 | |
| Remuneration, social security and pensions | 62 | €23,890 | €24,986 | +€1,096 | +4.6% |
| Other operating charges | 640/8 | €544 | €637 | +€93 | +17.1% |
| Gross operating margin | 9900 | €51,220 | €59,318 | +€8,098 | +15.8% |
| Operating profit (loss) | 9901 | €26,786 | €33,695 | +€6,909 | +25.8% |
| Financial income | 75/76B | €38 | €38 | -€0 | -0.3% |
| Recurring financial income | 75 | €38 | €38 | -€0 | -0.3% |
| Financial charges | 65/66B | €220 | €210 | -€10 | -4.7% |
| Recurring financial charges | 65 | €220 | €210 | -€10 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €26,604 | €33,523 | +€6,919 | +26.0% |
| Income taxes | 67/77 | €8,530 | €10,383 | +€1,853 | +21.7% |
| Profit (loss) for the period | 9904 | €18,073 | €23,139 | +€5,066 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,073 | €23,139 | +€5,066 | +28.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.