23B 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.
23B Consulting
Largest movements
- Receivables within one year +€67,304
up €67,304 (+1591.2%), from €4,230 to €71,534
of which Trade receivables: +€55,539
- Tangible fixed assets -€33,616
down €33,616 (-75.9%), from €44,284 to €10,668
of which Furniture and vehicles: -€32,791
- Cash +€27,442
up €27,442 (+5.9%), from €462,429 to €489,871
mainly Net result for the year (+€103,927) and Trade debts (+€37,012)
- Current investments +€15,317
up €15,317 (+19.0%), from €80,572 to €95,889
- Reserves +€103,927
up €103,927 (+26.6%), from €391,346 to €495,273
- Tax, wage and social debts -€43,611
down €43,611 (-40.5%), from €107,555 to €63,944
- Trade debts +€37,012
up €37,012 (+722.8%), from €5,121 to €42,133
- Debts after one year -€12,737
no longer reported in 2025 (was €12,737)
- Taxes +€30,448
up €30,448 (+246.3%), from €12,364 to €42,811
- Gross operating margin -€29,141
down €29,141 (-14.8%), from €197,458 to €168,317
- Depreciation -€13,127
down €13,127 (-64.2%), from €20,439 to €7,313
- Other operating charges +€9,562
up €9,562 (+2468.7%), from €387 to €9,950
- Financial charges -€4,125
down €4,125 (-45.7%), from €9,026 to €4,901
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 | €591,515 | €674,271 | +€82,756 | +14.0% |
| Fixed assets | 21/28 | €44,284 | €13,351 | -€30,933 | -69.9% |
| Tangible fixed assets | 22/27 | €44,284 | €10,668 | -€33,616 | -75.9% |
| Plant, machinery and equipment | 23 | €6,438 | €5,613 | -€825 | -12.8% |
| Furniture and vehicles | 24 | €37,846 | €5,055 | -€32,791 | -86.6% |
| Financial fixed assets | 28 | - | €2,683 | +€2,683 | |
| Current assets | 29/58 | €547,231 | €660,920 | +€113,690 | +20.8% |
| Amounts receivable within one year | 40/41 | €4,230 | €71,534 | +€67,304 | +1591.2% |
| Trade receivables | 40 | €1,240 | €56,779 | +€55,539 | +4477.3% |
| Other amounts receivable | 41 | €2,989 | €14,755 | +€11,765 | +393.6% |
| Current investments | 50/53 | €80,572 | €95,889 | +€15,317 | +19.0% |
| Cash at bank and in hand | 54/58 | €462,429 | €489,871 | +€27,442 | +5.9% |
| Deferred charges and accrued income | 490/1 | - | €3,626 | +€3,626 | |
| Total equity and liabilities | 10/49 | €591,515 | €674,271 | +€82,756 | +14.0% |
| Equity | 10/15 | €392,351 | €496,278 | +€103,927 | +26.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €391,346 | €495,273 | +€103,927 | +26.6% |
| Distributable reserves | 133 | €391,346 | €495,273 | +€103,927 | +26.6% |
| Profit (loss) carried forward | 14 | €5 | €5 | = | 0.0% |
| Amounts payable | 17/49 | €199,164 | €177,993 | -€21,171 | -10.6% |
| Amounts payable after more than one year | 17 | €12,737 | - | -€12,737 | |
| Financial debts | 170/4 | €12,737 | - | -€12,737 | |
| Amounts payable within one year | 42/48 | €186,427 | €177,993 | -€8,434 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €12,737 | €12,737 | = | 0.0% |
| Trade debts | 44 | €5,121 | €42,133 | +€37,012 | +722.8% |
| Suppliers | 440/4 | €5,121 | €42,133 | +€37,012 | +722.8% |
| Taxes, remuneration and social security | 45 | €107,555 | €63,944 | -€43,611 | -40.5% |
| Taxes | 450/3 | €107,555 | €63,944 | -€43,611 | -40.5% |
| Other amounts payable | 47/48 | €61,015 | €59,180 | -€1,835 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,439 | €7,313 | -€13,127 | -64.2% |
| Other operating charges | 640/8 | €387 | €9,950 | +€9,562 | +2468.7% |
| Gross operating margin | 9900 | €197,458 | €168,317 | -€29,141 | -14.8% |
| Operating profit (loss) | 9901 | €176,631 | €151,054 | -€25,577 | -14.5% |
| Financial income | 75/76B | €1,315 | €585 | -€731 | -55.5% |
| Recurring financial income | 75 | €1,315 | €585 | -€731 | -55.5% |
| Financial charges | 65/66B | €9,026 | €4,901 | -€4,125 | -45.7% |
| Recurring financial charges | 65 | €9,026 | €4,901 | -€4,125 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €168,920 | €146,738 | -€22,182 | -13.1% |
| Income taxes | 67/77 | €12,364 | €42,811 | +€30,448 | +246.3% |
| Profit (loss) for the period | 9904 | €156,557 | €103,927 | -€52,630 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €156,557 | €103,927 | -€52,630 | -33.6% |
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 11 October 2026 via checked.be.