4 B 2 B 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.
4 B 2 B CONSULTING
Largest movements
- Receivables within one year -€1,758
no longer reported in 2025 (was €1,758)
of which Trade receivables: -€1,758
- Cash -€1,539
down €1,539 (-26.4%), from €5,828 to €4,289
mainly Net result for the year (-€4,550) and Trade debts (-€1,583)
- Profit (loss) carried forward -€4,550
down €4,550 (-29.2%), from -€15,582 to -€20,132
- Debts after one year +€2,839
up €2,839 (+22.4%), from €12,653 to €15,492
of which Financial debts: +€2,839
- Trade debts -€1,583
down €1,583 (-89.8%), from €1,763 to €180
of which Suppliers: -€1,583
- Staff costs -€5,414
down €5,414 (-35.7%), from €15,145 to €9,731
- Gross operating margin -€1,985
down €1,985 (-25.1%), from €7,902 to €5,917
- Taxes -€743
no longer reported in 2025 (was €743)
- Financial charges +€273
up €273 (+435%), from €63 to €336
of which Non-recurring financial charges: +€336
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 | €7,586 | €4,289 | -€3,297 | -43.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €7,586 | €4,289 | -€3,297 | -43.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,758 | - | -€1,758 | |
| Trade receivables | 40 | €1,758 | - | -€1,758 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,828 | €4,289 | -€1,539 | -26.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €7,586 | €4,289 | -€3,297 | -43.5% |
| Equity | 10/15 | -€7,223 | -€11,777 | -€4,554 | -63.0% |
| Contributions | 10/11 | €6,499 | €6,496 | -€3 | -0.1% |
| Capital | 10 | €6,499 | - | -€6,499 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Uncalled capital | 101 | €12,093 | - | -€12,093 | |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €1,859 | €1,859 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | -€0 | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | -€15,582 | -€20,132 | -€4,550 | -29.2% |
| Investment grants | 15 | €0 | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,809 | €16,066 | +€1,257 | +8.5% |
| Amounts payable after more than one year | 17 | €12,653 | €15,492 | +€2,839 | +22.4% |
| Financial debts | 170/4 | €12,653 | €15,492 | +€2,839 | +22.4% |
| Trade debts | 175 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €2,156 | €574 | -€1,582 | -73.4% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €1,763 | €180 | -€1,583 | -89.8% |
| Suppliers | 440/4 | €1,763 | €180 | -€1,583 | -89.8% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €394 | €394 | +€0 | +0.1% |
| Taxes | 450/3 | €394 | €394 | +€0 | +0.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €15,145 | €9,731 | -€5,414 | -35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | - | = | |
| Non-recurring operating charges | 66A | €0 | €400 | +€400 | |
| Gross operating margin | 9900 | €7,902 | €5,917 | -€1,985 | -25.1% |
| Operating profit (loss) | 9901 | -€7,243 | -€4,214 | +€3,029 | +41.8% |
| Financial charges | 65/66B | €63 | €336 | +€273 | +435% |
| Recurring financial charges | 65 | €63 | €336 | +€273 | +435% |
| Non-recurring financial charges | 66B | - | €336 | +€336 | |
| Profit (loss) for the period before taxes | 9903 | -€7,306 | -€4,550 | +€2,756 | +37.7% |
| Income taxes | 67/77 | €743 | - | -€743 | |
| Profit (loss) for the period | 9904 | -€8,048 | -€4,550 | +€3,498 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,048 | -€4,550 | +€3,498 | +43.5% |
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 20 October 2026 via checked.be.