4B 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.
4B Consulting
Largest movements
- Cash +€33,747
up €33,747 (+415%), from €8,122 to €41,869
mainly Other debts (+€98,102) and Net result for the year (+€75,377)
- Tangible fixed assets +€12,596
up €12,596 (+320%), from €3,931 to €16,527
of which Furniture and vehicles: +€7,748
- Current investments -€12,314
down €12,314 (-11.9%), from €103,293 to €90,978
- Receivables within one year +€10,394
up €10,394 (+29.4%), from €35,352 to €45,746
of which Other amounts receivable: +€7,253
- Deferred charges and accrued income +€10,143
up €10,143 (+1,646%), from €616 to €10,759
- Other debts +€98,102
up €98,102 (+1,253%), from €7,829 to €105,931
- Reserves -€40,218
down €40,218 (-34.9%), from €115,218 to €75,000
- Tax, wage and social debts -€5,678
down €5,678 (-25.5%), from €22,256 to €16,578
of which Taxes: -€3,452
- Trade debts +€2,358
up €2,358 (+233%), from €1,011 to €3,370
- Gross operating margin +€13,974
up €13,974 (+15.0%), from €93,120 to €107,093
- Depreciation +€5,646
up €5,646 (+239%), from €2,363 to €8,009
- Financial charges +€4,199
up €4,199 (+205%), from €2,047 to €6,246
- Taxes -€3,294
down €3,294 (-14.4%), from €22,947 to €19,653
- Financial income +€3,014
up €3,014 (+780%), from €386 to €3,400
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 | €151,314 | €205,879 | +€54,565 | +36.1% |
| Fixed assets | 21/28 | €3,931 | €16,527 | +€12,596 | +320% |
| Tangible fixed assets | 22/27 | €3,931 | €16,527 | +€12,596 | +320% |
| Plant, machinery and equipment | 23 | €429 | €5,277 | +€4,848 | +1,130% |
| Furniture and vehicles | 24 | €3,502 | €11,250 | +€7,748 | +221% |
| Current assets | 29/58 | €147,383 | €189,352 | +€41,969 | +28.5% |
| Amounts receivable within one year | 40/41 | €35,352 | €45,746 | +€10,394 | +29.4% |
| Trade receivables | 40 | €35,352 | €38,492 | +€3,140 | +8.9% |
| Other amounts receivable | 41 | - | €7,253 | +€7,253 | |
| Current investments | 50/53 | €103,293 | €90,978 | -€12,314 | -11.9% |
| Cash at bank and in hand | 54/58 | €8,122 | €41,869 | +€33,747 | +415% |
| Deferred charges and accrued income | 490/1 | €616 | €10,759 | +€10,143 | +1,646% |
| Total equity and liabilities | 10/49 | €151,314 | €205,879 | +€54,565 | +36.1% |
| Equity | 10/15 | €120,218 | €80,000 | -€40,218 | -33.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €115,218 | €75,000 | -€40,218 | -34.9% |
| Distributable reserves | 133 | €115,218 | €75,000 | -€40,218 | -34.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,097 | €125,879 | +€94,782 | +305% |
| Amounts payable within one year | 42/48 | €31,097 | €125,879 | +€94,782 | +305% |
| Trade debts | 44 | €1,011 | €3,370 | +€2,358 | +233% |
| Suppliers | 440/4 | €1,011 | €3,370 | +€2,358 | +233% |
| Taxes, remuneration and social security | 45 | €22,256 | €16,578 | -€5,678 | -25.5% |
| Taxes | 450/3 | €20,029 | €16,578 | -€3,452 | -17.2% |
| Remuneration and social security | 454/9 | €2,227 | €0 | -€2,227 | -100% |
| Other amounts payable | 47/48 | €7,829 | €105,931 | +€98,102 | +1,253% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,363 | €8,009 | +€5,646 | +239% |
| Other operating charges | 640/8 | €648 | €685 | +€37 | +5.8% |
| Non-recurring operating charges | 66A | €0 | €523 | +€523 | |
| Gross operating margin | 9900 | €93,120 | €107,093 | +€13,974 | +15.0% |
| Operating profit (loss) | 9901 | €90,109 | €97,876 | +€7,767 | +8.6% |
| Financial income | 75/76B | €386 | €3,400 | +€3,014 | +780% |
| Recurring financial income | 75 | €386 | €3,400 | +€3,014 | +780% |
| Financial charges | 65/66B | €2,047 | €6,246 | +€4,199 | +205% |
| Recurring financial charges | 65 | €2,047 | €6,246 | +€4,199 | +205% |
| Profit (loss) for the period before taxes | 9903 | €88,448 | €95,030 | +€6,582 | +7.4% |
| Income taxes | 67/77 | €22,947 | €19,653 | -€3,294 | -14.4% |
| Profit (loss) for the period | 9904 | €65,501 | €75,377 | +€9,876 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €65,501 | €75,377 | +€9,876 | +15.1% |
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 14 October 2026 via checked.be.