2B CONSULTING: what changed
Two fiscal 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.
2B CONSULTING
Largest movements
- Current investments +€109,000
up €109,000 (+36.3%), from €300,000 to €409,000
- Cash -€108,535
down €108,535 (-85.2%), from €127,334 to €18,799
mainly Current investments (-€109,000) and Investment in fixed assets (net) (-€57,524)
- Tangible fixed assets +€45,822
up €45,822 (+2130.4%), from €2,151 to €47,973
- Receivables within one year +€20,154
up €20,154 (+108.4%), from €18,585 to €38,739
of which Trade receivables: +€21,242
- Reserves +€41,260
up €41,260 (+9.7%), from €426,860 to €468,120
of which Distributable reserves: +€41,260
- Tax, wage and social debts +€13,530
up €13,530 (+3453.1%), from €392 to €13,922
- Other debts +€11,472
up €11,472 (+116.6%), from €9,837 to €21,309
- Gross operating margin +€58,253
up €58,253 (+471.6%), from €12,353 to €70,606
- Taxes +€15,220
up €15,220 (+192.9%), from €7,890 to €23,110
- Depreciation +€10,612
up €10,612 (+973.2%), from €1,090 to €11,702
- Financial income -€2,961
down €2,961 (-25.4%), from €11,661 to €8,700
- Other operating charges -€1,873
down €1,873 (-39.8%), from €4,706 to €2,832
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 | €453,421 | €519,716 | +€66,295 | +14.6% |
| Fixed assets | 21/28 | €6,291 | €52,113 | +€45,822 | +728.4% |
| Tangible fixed assets | 22/27 | €2,151 | €47,973 | +€45,822 | +2130.4% |
| Furniture and vehicles | 24 | €2,151 | €47,973 | +€45,822 | +2130.4% |
| Financial fixed assets | 28 | €4,140 | €4,140 | = | 0.0% |
| Current assets | 29/58 | €447,130 | €467,604 | +€20,474 | +4.6% |
| Amounts receivable within one year | 40/41 | €18,585 | €38,739 | +€20,154 | +108.4% |
| Trade receivables | 40 | €17,485 | €38,726 | +€21,242 | +121.5% |
| Other amounts receivable | 41 | €1,101 | €13 | -€1,088 | -98.8% |
| Current investments | 50/53 | €300,000 | €409,000 | +€109,000 | +36.3% |
| Cash at bank and in hand | 54/58 | €127,334 | €18,799 | -€108,535 | -85.2% |
| Deferred charges and accrued income | 490/1 | €1,211 | €1,065 | -€146 | -12.0% |
| Total equity and liabilities | 10/49 | €453,421 | €519,716 | +€66,295 | +14.6% |
| Equity | 10/15 | €440,199 | €481,468 | +€41,268 | +9.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €426,860 | €468,120 | +€41,260 | +9.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €425,000 | €466,260 | +€41,260 | +9.7% |
| Profit (loss) carried forward | 14 | €939 | €948 | +€8 | +0.9% |
| Amounts payable | 17/49 | €13,222 | €38,249 | +€25,027 | +189.3% |
| Amounts payable within one year | 42/48 | €10,527 | €35,620 | +€25,093 | +238.4% |
| Trade debts | 44 | €298 | €389 | +€90 | +30.3% |
| Suppliers | 440/4 | €298 | €389 | +€90 | +30.3% |
| Taxes, remuneration and social security | 45 | €392 | €13,922 | +€13,530 | +3453.1% |
| Taxes | 450/3 | €392 | €13,922 | +€13,530 | +3453.1% |
| Other amounts payable | 47/48 | €9,837 | €21,309 | +€11,472 | +116.6% |
| Accrued charges and deferred income | 492/3 | €2,695 | €2,629 | -€66 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,090 | €11,702 | +€10,612 | +973.2% |
| Other operating charges | 640/8 | €4,706 | €2,832 | -€1,873 | -39.8% |
| Gross operating margin | 9900 | €12,353 | €70,606 | +€58,253 | +471.6% |
| Operating profit (loss) | 9901 | €6,557 | €56,072 | +€49,515 | +755.1% |
| Financial income | 75/76B | €11,661 | €8,700 | -€2,961 | -25.4% |
| Recurring financial income | 75 | €11,661 | €8,700 | -€2,961 | -25.4% |
| Financial charges | 65/66B | €322 | €394 | +€72 | +22.2% |
| Recurring financial charges | 65 | €322 | €394 | +€72 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €17,896 | €64,378 | +€46,482 | +259.7% |
| Income taxes | 67/77 | €7,890 | €23,110 | +€15,220 | +192.9% |
| Profit (loss) for the period | 9904 | €10,006 | €41,268 | +€31,262 | +312.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,006 | €41,268 | +€31,262 | +312.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.