BPCONSULT: 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.
BPCONSULT
Largest movements
- Current investments +€49,994
up €49,994 (+9.1%), from €546,767 to €596,761
- Reserves +€25,000
up €25,000 (+10.4%), from €240,024 to €265,024
of which Non-distributable reserves: +€25,000
- Other debts +€20,413
up €20,413 (+43.4%), from €46,999 to €67,412
- Debts after one year -€14,452
down €14,452 (-14.7%), from €98,510 to €84,058
- Tax, wage and social debts +€10,117
up €10,117 (+63.8%), from €15,861 to €25,978
- Gross operating margin -€52,874
down €52,874 (-42.4%), from €124,779 to €71,904
- Taxes -€14,478
down €14,478 (-40.7%), from €35,591 to €21,113
- Financial charges +€1,326
up €1,326 (+46.5%), from €2,853 to €4,179
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 | €626,245 | €667,365 | +€41,120 | +6.6% |
| Fixed assets | 21/28 | €7,127 | €5,326 | -€1,802 | -25.3% |
| Tangible fixed assets | 22/27 | €7,127 | €5,326 | -€1,802 | -25.3% |
| Furniture and vehicles | 24 | €6,488 | €4,791 | -€1,697 | -26.2% |
| Other tangible fixed assets | 26 | €639 | €535 | -€105 | -16.4% |
| Current assets | 29/58 | €619,118 | €662,039 | +€42,922 | +6.9% |
| Amounts receivable within one year | 40/41 | €30,257 | €27,326 | -€2,932 | -9.7% |
| Trade receivables | 40 | €28,200 | €26,790 | -€1,410 | -5.0% |
| Other amounts receivable | 41 | €2,057 | €536 | -€1,522 | -74.0% |
| Current investments | 50/53 | €546,767 | €596,761 | +€49,994 | +9.1% |
| Cash at bank and in hand | 54/58 | €42,094 | €37,102 | -€4,992 | -11.9% |
| Deferred charges and accrued income | 490/1 | - | €851 | +€851 | |
| Total equity and liabilities | 10/49 | €626,245 | €667,365 | +€41,120 | +6.6% |
| Equity | 10/15 | €449,550 | €474,555 | +€25,005 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €240,024 | €265,024 | +€25,000 | +10.4% |
| Non-distributable reserves | 130/1 | €212,000 | €237,000 | +€25,000 | +11.8% |
| Other | 1319 | €212,000 | €237,000 | +€25,000 | +11.8% |
| Tax-exempt reserves | 132 | €13,335 | €13,335 | = | 0.0% |
| Distributable reserves | 133 | €14,689 | €14,689 | = | 0.0% |
| Profit (loss) carried forward | 14 | €190,926 | €190,931 | +€5 | 0.0% |
| Amounts payable | 17/49 | €176,695 | €192,810 | +€16,115 | +9.1% |
| Amounts payable after more than one year | 17 | €98,510 | €84,058 | -€14,452 | -14.7% |
| Financial debts | 170/4 | €98,510 | €84,058 | -€14,452 | -14.7% |
| Amounts payable within one year | 42/48 | €78,185 | €108,753 | +€30,567 | +39.1% |
| Current portion of amounts payable after more than one year | 42 | €14,275 | €14,452 | +€177 | +1.2% |
| Trade debts | 44 | €1,051 | €911 | -€141 | -13.4% |
| Suppliers | 440/4 | €1,051 | €911 | -€141 | -13.4% |
| Taxes, remuneration and social security | 45 | €15,861 | €25,978 | +€10,117 | +63.8% |
| Taxes | 450/3 | €15,861 | €25,978 | +€10,117 | +63.8% |
| Other amounts payable | 47/48 | €46,999 | €67,412 | +€20,413 | +43.4% |
| Non-recurring operating income | 76A | €69,907 | - | -€69,907 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,139 | €1,802 | +€663 | +58.2% |
| Other operating charges | 640/8 | €1,694 | €1,003 | -€691 | -40.8% |
| Non-recurring operating charges | 66A | €646 | - | -€646 | |
| Gross operating margin | 9900 | €124,779 | €71,904 | -€52,874 | -42.4% |
| Operating profit (loss) | 9901 | €121,300 | €69,099 | -€52,201 | -43.0% |
| Financial income | 75/76B | €5,607 | €6,198 | +€591 | +10.5% |
| Recurring financial income | 75 | €5,607 | €6,198 | +€591 | +10.5% |
| Financial charges | 65/66B | €2,853 | €4,179 | +€1,326 | +46.5% |
| Recurring financial charges | 65 | €2,853 | €4,179 | +€1,326 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €124,054 | €71,118 | -€52,936 | -42.7% |
| Income taxes | 67/77 | €35,591 | €21,113 | -€14,478 | -40.7% |
| Profit (loss) for the period | 9904 | €88,463 | €50,005 | -€38,458 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €88,463 | €50,005 | -€38,458 | -43.5% |
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 31 October 2026 via checked.be.