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 +€26,730
up €26,730 (+569%), from €4,701 to €31,431
mainly Net result for the year (+€46,071) and Depreciation (+€11,393)
- Receivables within one year +€14,310
up €14,310 (+46.0%), from €31,085 to €45,395
- Tangible fixed assets -€5,677
down €5,677 (-9.0%), from €62,794 to €57,117
of which Other tangible fixed assets: -€9,736
- Receivables after one year +€2,213
new in 2025: €2,213
- Profit (loss) carried forward +€46,071
up €46,071 (+2,913%), from €1,582 to €47,652
- Debts after one year -€7,657
down €7,657 (-12.5%), from €61,458 to €53,800
of which Financial debts: -€7,655
- Trade debts -€2,360
down €2,360 (-30.1%), from €7,837 to €5,476
- Gross operating margin +€81,669
up €81,669, from -€17,432 to €64,238
- Other operating charges -€4,767
down €4,767 (-88.8%), from €5,367 to €600
- Taxes +€3,652
up €3,652 (+1,048%), from €348 to €4,000
- Financial income -€2,024
down €2,024 (-98.0%), from €2,066 to €42
of which Non-recurring financial income: -€2,066
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 | €98,579 | €136,156 | +€37,577 | +38.1% |
| Fixed assets | 21/28 | €62,794 | €57,117 | -€5,677 | -9.0% |
| Tangible fixed assets | 22/27 | €62,794 | €57,117 | -€5,677 | -9.0% |
| Furniture and vehicles | 24 | €2,789 | €6,848 | +€4,059 | +146% |
| Other tangible fixed assets | 26 | €60,005 | €50,269 | -€9,736 | -16.2% |
| Current assets | 29/58 | €35,786 | €79,039 | +€43,253 | +121% |
| Amounts receivable after more than one year | 29 | - | €2,213 | +€2,213 | |
| Other amounts receivable | 291 | - | €2,213 | +€2,213 | |
| Amounts receivable within one year | 40/41 | €31,085 | €45,395 | +€14,310 | +46.0% |
| Trade receivables | 40 | €31,085 | €45,395 | +€14,310 | +46.0% |
| Cash at bank and in hand | 54/58 | €4,701 | €31,431 | +€26,730 | +569% |
| Total equity and liabilities | 10/49 | €98,579 | €136,156 | +€37,577 | +38.1% |
| Equity | 10/15 | €8,443 | €54,513 | +€46,071 | +546% |
| Contributions | 10/11 | €5,001 | €5,001 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €1,582 | €47,652 | +€46,071 | +2,913% |
| Amounts payable | 17/49 | €90,137 | €81,643 | -€8,494 | -9.4% |
| Amounts payable after more than one year | 17 | €61,458 | €53,800 | -€7,657 | -12.5% |
| Financial debts | 170/4 | €55,056 | €47,400 | -€7,655 | -13.9% |
| Other amounts payable | 178/9 | €6,402 | €6,400 | -€2 | 0.0% |
| Amounts payable within one year | 42/48 | €28,679 | €27,842 | -€837 | -2.9% |
| Financial debts | 43 | €7,655 | €8,341 | +€685 | +9.0% |
| Credit institutions | 430/8 | €7,655 | €8,341 | +€685 | +9.0% |
| Trade debts | 44 | €7,837 | €5,476 | -€2,360 | -30.1% |
| Suppliers | 440/4 | €7,837 | €5,476 | -€2,360 | -30.1% |
| Taxes, remuneration and social security | 45 | €13,187 | €14,025 | +€838 | +6.4% |
| Taxes | 450/3 | €9,248 | €12,110 | +€2,861 | +30.9% |
| Remuneration and social security | 454/9 | €3,938 | €1,916 | -€2,023 | -51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,033 | €11,393 | +€360 | +3.3% |
| Other operating charges | 640/8 | €5,367 | €600 | -€4,767 | -88.8% |
| Gross operating margin | 9900 | -€17,432 | €64,238 | +€81,669 | |
| Operating profit (loss) | 9901 | -€33,831 | €52,245 | +€86,076 | |
| Financial income | 75/76B | €2,066 | €42 | -€2,024 | -98.0% |
| Recurring financial income | 75 | €2,066 | €42 | -€2,024 | -98.0% |
| Non-recurring financial income | 76B | €2,066 | - | -€2,066 | |
| Financial charges | 65/66B | €2,029 | €2,216 | +€187 | +9.2% |
| Recurring financial charges | 65 | €2,029 | €2,216 | +€187 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€33,795 | €50,071 | +€83,865 | |
| Income taxes | 67/77 | €348 | €4,000 | +€3,652 | +1,048% |
| Profit (loss) for the period | 9904 | -€34,143 | €46,071 | +€80,214 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,143 | €46,071 | +€80,214 |
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.