B & 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.
B & B CONSULTING
Largest movements
- Cash -€70,259
down €70,259 (-53.4%), from €131,506 to €61,246
mainly Other debts (-€41,161) and Net result for the year (-€24,612)
- Deferred charges and accrued income +€20,763
up €20,763 (+129%), from €16,035 to €36,798
- Receivables within one year +€17,241
up €17,241 (+665%), from €2,593 to €19,834
of which Other amounts receivable: +€12,541
- Tangible fixed assets -€10,022
down €10,022 (-88.6%), from €11,309 to €1,287
of which Furniture and vehicles: -€10,507
- Other debts -€41,161
down €41,161 (-97.1%), from €42,401 to €1,240
- Tax, wage and social debts +€34,127
up €34,127 (+45.3%), from €75,366 to €109,493
of which Remuneration and social security: +€30,822
- Profit (loss) carried forward -€24,612
down €24,612 (-140%), from -€17,546 to -€42,158
- Current portion of long-term debt -€11,897
no longer reported in 2025 (was €11,897)
- Financial income -€90,049
down €90,049 (-93.3%), from €96,537 to €6,487
of which Non-recurring financial income: -€90,153
- Staff costs -€14,526
down €14,526 (-3.3%), from €444,778 to €430,253
- Gross operating margin -€13,176
down €13,176 (-3.1%), from €427,722 to €414,546
- Other operating charges +€8,131
up €8,131 (+256%), from €3,175 to €11,306
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 | €161,941 | €119,215 | -€42,726 | -26.4% |
| Fixed assets | 21/28 | €11,807 | €1,336 | -€10,471 | -88.7% |
| Tangible fixed assets | 22/27 | €11,309 | €1,287 | -€10,022 | -88.6% |
| Plant, machinery and equipment | 23 | - | €484 | +€484 | |
| Furniture and vehicles | 24 | €11,309 | €802 | -€10,507 | -92.9% |
| Financial fixed assets | 28 | €499 | €50 | -€449 | -90.1% |
| Current assets | 29/58 | €150,134 | €117,878 | -€32,255 | -21.5% |
| Amounts receivable within one year | 40/41 | €2,593 | €19,834 | +€17,241 | +665% |
| Trade receivables | 40 | - | €4,700 | +€4,700 | |
| Other amounts receivable | 41 | €2,593 | €15,134 | +€12,541 | +484% |
| Cash at bank and in hand | 54/58 | €131,506 | €61,246 | -€70,259 | -53.4% |
| Deferred charges and accrued income | 490/1 | €16,035 | €36,798 | +€20,763 | +129% |
| Total equity and liabilities | 10/49 | €161,941 | €119,215 | -€42,726 | -26.4% |
| Equity | 10/15 | €21,664 | -€2,948 | -€24,612 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,546 | -€42,158 | -€24,612 | -140% |
| Amounts payable | 17/49 | €140,277 | €122,163 | -€18,114 | -12.9% |
| Amounts payable within one year | 42/48 | €140,017 | €121,193 | -€18,823 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €11,897 | - | -€11,897 | |
| Financial debts | 43 | €4,565 | €4,281 | -€284 | -6.2% |
| Credit institutions | 430/8 | €4,565 | €4,281 | -€284 | -6.2% |
| Trade debts | 44 | €5,788 | €6,180 | +€392 | +6.8% |
| Suppliers | 440/4 | €5,788 | €6,180 | +€392 | +6.8% |
| Taxes, remuneration and social security | 45 | €75,366 | €109,493 | +€34,127 | +45.3% |
| Taxes | 450/3 | €8,752 | €12,057 | +€3,305 | +37.8% |
| Remuneration and social security | 454/9 | €66,614 | €97,435 | +€30,822 | +46.3% |
| Other amounts payable | 47/48 | €42,401 | €1,240 | -€41,161 | -97.1% |
| Accrued charges and deferred income | 492/3 | €260 | €969 | +€709 | +273% |
| Remuneration, social security and pensions | 62 | €444,778 | €430,253 | -€14,526 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,058 | €444 | -€3,614 | -89.1% |
| Other operating charges | 640/8 | €3,175 | €11,306 | +€8,131 | +256% |
| Non-recurring operating charges | 66A | €1,897 | €300 | -€1,597 | -84.2% |
| Gross operating margin | 9900 | €427,722 | €414,546 | -€13,176 | -3.1% |
| Operating profit (loss) | 9901 | -€26,186 | -€27,757 | -€1,571 | -6.0% |
| Financial income | 75/76B | €96,537 | €6,487 | -€90,049 | -93.3% |
| Recurring financial income | 75 | €9 | €113 | +€104 | +1,155% |
| Non-recurring financial income | 76B | €96,528 | €6,374 | -€90,153 | -93.4% |
| Financial charges | 65/66B | €6,443 | €3,114 | -€3,329 | -51.7% |
| Recurring financial charges | 65 | €6,443 | €3,114 | -€3,329 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €63,908 | -€24,384 | -€88,292 | |
| Income taxes | 67/77 | €1,014 | €229 | -€785 | -77.4% |
| Profit (loss) for the period | 9904 | €62,894 | -€24,612 | -€87,506 | |
| Profit (loss) for the period to be appropriated | 9905 | €62,894 | -€24,612 | -€87,506 |
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 26 October 2026 via checked.be.