T BCM 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.
T BCM Consulting
Largest movements
- Current investments +€80,000
new in 2025: €80,000
- Cash -€55,028
down €55,028 (-64.3%), from €85,625 to €30,598
mainly Current investments (-€80,000) and Tax, wage and social debts (-€12,243)
- Tangible fixed assets -€3,339
down €3,339 (-21.2%), from €15,718 to €12,379
- Receivables within one year +€1,883
up €1,883 (+13.0%), from €14,527 to €16,410
of which Other amounts receivable: +€3,306
- Profit (loss) carried forward +€35,045
up €35,045 (+41.2%), from €85,002 to €120,046
- Tax, wage and social debts -€12,243
down €12,243 (-42.1%), from €29,059 to €16,817
- Gross operating margin -€17,378
down €17,378 (-25.2%), from €69,071 to €51,693
- Taxes -€3,397
down €3,397 (-22.4%), from €15,164 to €11,766
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 | €116,916 | €140,257 | +€23,341 | +20.0% |
| Fixed assets | 21/28 | €15,718 | €12,379 | -€3,339 | -21.2% |
| Tangible fixed assets | 22/27 | €15,718 | €12,379 | -€3,339 | -21.2% |
| Furniture and vehicles | 24 | €15,718 | €12,379 | -€3,339 | -21.2% |
| Current assets | 29/58 | €101,198 | €127,878 | +€26,680 | +26.4% |
| Amounts receivable within one year | 40/41 | €14,527 | €16,410 | +€1,883 | +13.0% |
| Trade receivables | 40 | €14,491 | €13,068 | -€1,423 | -9.8% |
| Other amounts receivable | 41 | €36 | €3,342 | +€3,306 | +9,094% |
| Current investments | 50/53 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €85,625 | €30,598 | -€55,028 | -64.3% |
| Deferred charges and accrued income | 490/1 | €1,045 | €870 | -€175 | -16.8% |
| Total equity and liabilities | 10/49 | €116,916 | €140,257 | +€23,341 | +20.0% |
| Equity | 10/15 | €87,002 | €122,046 | +€35,045 | +40.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,002 | €120,046 | +€35,045 | +41.2% |
| Amounts payable | 17/49 | €29,915 | €18,210 | -€11,704 | -39.1% |
| Amounts payable within one year | 42/48 | €29,915 | €18,210 | -€11,704 | -39.1% |
| Trade debts | 44 | €855 | €1,394 | +€538 | +63.0% |
| Suppliers | 440/4 | €855 | €1,394 | +€538 | +63.0% |
| Taxes, remuneration and social security | 45 | €29,059 | €16,817 | -€12,243 | -42.1% |
| Taxes | 450/3 | €29,059 | €16,817 | -€12,243 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,200 | €4,339 | +€139 | +3.3% |
| Other operating charges | 640/8 | €166 | €291 | +€125 | +74.8% |
| Gross operating margin | 9900 | €69,071 | €51,693 | -€17,378 | -25.2% |
| Operating profit (loss) | 9901 | €64,705 | €47,063 | -€17,642 | -27.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €115 | €252 | +€137 | +118% |
| Recurring financial charges | 65 | €115 | €252 | +€137 | +118% |
| Profit (loss) for the period before taxes | 9903 | €64,590 | €46,811 | -€17,778 | -27.5% |
| Income taxes | 67/77 | €15,164 | €11,766 | -€3,397 | -22.4% |
| Profit (loss) for the period | 9904 | €49,426 | €35,045 | -€14,381 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,426 | €35,045 | -€14,381 | -29.1% |
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 23 October 2026 via checked.be.