B&B PRO 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 PRO CONSULTING
Largest movements
- Cash +€114,980
up €114,980 (+106%), from €108,334 to €223,313
mainly Net result for the year (+€198,520) and Other debts (+€105,908)
- Receivables within one year +€26,891
up €26,891 (+18.5%), from €145,390 to €172,281
of which Trade receivables: +€34,226
- Intangible fixed assets -€4,700
down €4,700 (-54.7%), from €8,592 to €3,893
- Other debts +€105,908
up €105,908 (+6,123%), from €1,730 to €107,637
- Trade debts -€102,733
down €102,733 (-66.5%), from €154,428 to €51,696
- Profit (loss) carried forward +€98,478
up €98,478 (+121%), from €81,485 to €179,963
- Tax, wage and social debts +€26,479
up €26,479 (+86.7%), from €30,551 to €57,030
of which Taxes: +€24,446
- Advances received +€5,261
up €5,261 (+154%), from €3,411 to €8,672
- Gross operating margin +€111,446
up €111,446 (+56.5%), from €197,195 to €308,642
- Staff costs +€36,631
up €36,631 (+462%), from €7,931 to €44,563
- Taxes +€19,885
up €19,885 (+117%), from €16,971 to €36,855
- Write-downs +€10,550
new in 2025: €10,550
- Financial charges +€7,821
up €7,821 (+822%), from €951 to €8,772
of which Non-recurring financial charges: +€8,400
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 | €279,105 | €414,492 | +€135,387 | +48.5% |
| Fixed assets | 21/28 | €23,362 | €17,065 | -€6,297 | -27.0% |
| Intangible fixed assets | 21 | €8,592 | €3,893 | -€4,700 | -54.7% |
| Tangible fixed assets | 22/27 | €10,169 | €8,572 | -€1,597 | -15.7% |
| Plant, machinery and equipment | 23 | €1,640 | €1,788 | +€148 | +9.0% |
| Furniture and vehicles | 24 | €1,330 | €2,285 | +€955 | +71.8% |
| Other tangible fixed assets | 26 | €7,200 | €4,500 | -€2,700 | -37.5% |
| Financial fixed assets | 28 | €4,600 | €4,600 | = | 0.0% |
| Current assets | 29/58 | €255,743 | €397,427 | +€141,684 | +55.4% |
| Amounts receivable within one year | 40/41 | €145,390 | €172,281 | +€26,891 | +18.5% |
| Trade receivables | 40 | €99,390 | €133,617 | +€34,226 | +34.4% |
| Other amounts receivable | 41 | €46,000 | €38,664 | -€7,336 | -15.9% |
| Cash at bank and in hand | 54/58 | €108,334 | €223,313 | +€114,980 | +106% |
| Deferred charges and accrued income | 490/1 | €2,019 | €1,833 | -€187 | -9.2% |
| Total equity and liabilities | 10/49 | €279,105 | €414,492 | +€135,387 | +48.5% |
| Equity | 10/15 | €88,985 | €187,463 | +€98,478 | +111% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,485 | €179,963 | +€98,478 | +121% |
| Amounts payable | 17/49 | €190,120 | €227,029 | +€36,909 | +19.4% |
| Amounts payable within one year | 42/48 | €190,120 | €227,029 | +€36,909 | +19.4% |
| Financial debts | 43 | - | €1,994 | +€1,994 | |
| Credit institutions | 430/8 | - | €1,994 | +€1,994 | |
| Trade debts | 44 | €154,428 | €51,696 | -€102,733 | -66.5% |
| Suppliers | 440/4 | €154,428 | €51,696 | -€102,733 | -66.5% |
| Advances received on contracts in progress | 46 | €3,411 | €8,672 | +€5,261 | +154% |
| Taxes, remuneration and social security | 45 | €30,551 | €57,030 | +€26,479 | +86.7% |
| Taxes | 450/3 | €26,969 | €51,415 | +€24,446 | +90.6% |
| Remuneration and social security | 454/9 | €3,582 | €5,614 | +€2,032 | +56.7% |
| Other amounts payable | 47/48 | €1,730 | €107,637 | +€105,908 | +6,123% |
| Non-recurring operating income | 76A | - | €5,342 | +€5,342 | |
| Remuneration, social security and pensions | 62 | €7,931 | €44,563 | +€36,631 | +462% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,827 | €10,625 | +€798 | +8.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,550 | +€10,550 | |
| Other operating charges | 640/8 | - | €450 | +€450 | |
| Non-recurring operating charges | 66A | €23 | €212 | +€189 | +827% |
| Gross operating margin | 9900 | €197,195 | €308,642 | +€111,446 | +56.5% |
| Operating profit (loss) | 9901 | €179,414 | €242,243 | +€62,829 | +35.0% |
| Financial income | 75/76B | €2,134 | €1,905 | -€229 | -10.7% |
| Recurring financial income | 75 | €2,134 | €1,905 | -€229 | -10.7% |
| Financial charges | 65/66B | €951 | €8,772 | +€7,821 | +822% |
| Recurring financial charges | 65 | €951 | €372 | -€579 | -60.9% |
| Non-recurring financial charges | 66B | - | €8,400 | +€8,400 | |
| Profit (loss) for the period before taxes | 9903 | €180,597 | €235,376 | +€54,779 | +30.3% |
| Income taxes | 67/77 | €16,971 | €36,855 | +€19,885 | +117% |
| Profit (loss) for the period | 9904 | €163,626 | €198,520 | +€34,895 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €163,626 | €198,520 | +€34,895 | +21.3% |
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 24 October 2026 via checked.be.