5B4B 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.
5B4B Consulting
Largest movements
- Cash -€9,707
down €9,707 (-19.7%), from €49,180 to €39,473
mainly Contributions, distributions and other (-€85,000) and Receivables within one year (-€5,516)
- Receivables within one year +€5,516
up €5,516 (+24.1%), from €22,918 to €28,434
of which Trade receivables: +€15,156
- Profit (loss) carried forward -€39,318
no longer reported in 2025 (was €39,318)
- Reserves +€24,920
up €24,920 (+8,900%), from €280 to €25,200
- Tax, wage and social debts +€13,393
up €13,393 (+47.8%), from €28,018 to €41,411
of which Taxes: +€13,893
- Trade debts -€4,626
down €4,626 (-78.9%), from €5,864 to €1,238
- Other debts +€1,592
new in 2025: €1,592
- Gross operating margin +€22,865
up €22,865 (+35.6%), from €64,168 to €87,033
- Taxes -€1,601
down €1,601 (-9.1%), from €17,500 to €15,899
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 | €76,280 | €72,241 | -€4,039 | -5.3% |
| Fixed assets | 21/28 | €682 | €379 | -€303 | -44.4% |
| Tangible fixed assets | 22/27 | €682 | €379 | -€303 | -44.4% |
| Furniture and vehicles | 24 | €682 | €379 | -€303 | -44.4% |
| Current assets | 29/58 | €75,598 | €71,862 | -€3,736 | -4.9% |
| Amounts receivable within one year | 40/41 | €22,918 | €28,434 | +€5,516 | +24.1% |
| Trade receivables | 40 | €13,278 | €28,434 | +€15,156 | +114% |
| Other amounts receivable | 41 | €9,640 | - | -€9,640 | |
| Cash at bank and in hand | 54/58 | €49,180 | €39,473 | -€9,707 | -19.7% |
| Deferred charges and accrued income | 490/1 | €3,500 | €3,955 | +€455 | +13.0% |
| Total equity and liabilities | 10/49 | €76,280 | €72,241 | -€4,039 | -5.3% |
| Equity | 10/15 | €42,398 | €28,000 | -€14,398 | -34.0% |
| Contributions | 10/11 | €2,800 | €2,800 | = | 0.0% |
| Reserves | 13 | €280 | €25,200 | +€24,920 | +8,900% |
| Non-distributable reserves | 130/1 | €280 | €25,200 | +€24,920 | +8,900% |
| Reserves not available under the articles | 1311 | €280 | €25,200 | +€24,920 | +8,900% |
| Profit (loss) carried forward | 14 | €39,318 | - | -€39,318 | |
| Amounts payable | 17/49 | €33,882 | €44,241 | +€10,359 | +30.6% |
| Amounts payable within one year | 42/48 | €33,882 | €44,241 | +€10,359 | +30.6% |
| Trade debts | 44 | €5,864 | €1,238 | -€4,626 | -78.9% |
| Suppliers | 440/4 | €5,864 | €1,238 | -€4,626 | -78.9% |
| Taxes, remuneration and social security | 45 | €28,018 | €41,411 | +€13,393 | +47.8% |
| Taxes | 450/3 | €27,518 | €41,411 | +€13,893 | +50.5% |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | - | €1,592 | +€1,592 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404 | €303 | -€101 | -25.0% |
| Other operating charges | 640/8 | €586 | - | -€586 | |
| Gross operating margin | 9900 | €64,168 | €87,033 | +€22,865 | +35.6% |
| Operating profit (loss) | 9901 | €63,178 | €86,730 | +€23,552 | +37.3% |
| Financial charges | 65/66B | €181 | €229 | +€48 | +26.5% |
| Recurring financial charges | 65 | €181 | €229 | +€48 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €62,997 | €86,501 | +€23,504 | +37.3% |
| Income taxes | 67/77 | €17,500 | €15,899 | -€1,601 | -9.1% |
| Profit (loss) for the period | 9904 | €45,497 | €70,602 | +€25,105 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,497 | €70,602 | +€25,105 | +55.2% |
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 16 October 2026 via checked.be.