B-CONA: what changed
What changed
B-CONA
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€57,575
2024 · €73,108-€15,533
Equity
€20,460
2024 · €20,460
Cash
€11,732
2024 · €95,763-€84,031
Balance sheet total
€96,417
2024 · €115,070-€18,653
Largest movements
Assets
- Cash -€84,031
down €84,031 (-87.7%), from €95,763 to €11,732
mainly Receivables within one year (-€61,731) and Contributions, distributions and other (-€57,575)
- Receivables within one year +€61,731
up €61,731 (+339%), from €18,232 to €79,963
of which Other amounts receivable: +€61,818
- Deferred charges and accrued income +€2,769
up €2,769 (+694%), from €399 to €3,168
Equity and liabilities
- Other debts -€25,933
down €25,933 (-31.1%), from €83,507 to €57,575
- Current portion of long-term debt +€5,077
up €5,077, from €0 to €5,077
- Trade debts +€2,012
up €2,012 (+156%), from €1,289 to €3,301
Income statement
- Gross operating margin -€29,450
down €29,450 (-28.6%), from €102,880 to €73,430
- Taxes -€6,323
down €6,323 (-28.6%), from €22,112 to €15,789
- Financial income +€2,698
up €2,698 (+6,845%), from €39 to €2,737
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€73,108
Gross operating margin
-€29,450
Depreciation
+€489
Other operating charges
+€508
Other operating items
+€3,921
Financial income
+€2,698
Financial charges
-€22
Taxes
+€6,323
Result 2025
€57,575
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€29,920
Investment
-€1,614
Financing
-€52,497
Cash 2024
€95,763
From operations (derived)
-€29,920
Net result for the year
+€57,575
Depreciation
+€737
Receivables within one year
-€61,731
Deferred charges and accrued income
-€2,769
Trade debts
+€2,012
Tax, wage and social debts
+€578
Other debts
-€25,933
Accrued charges and deferred income
-€387
Investment (derived)
-€1,614
Investment in fixed assets (net)
-€1,614
Financing
-€52,497
Current portion of long-term debt
+€5,077
Contributions, distributions and other
-€57,575
Cash 2025
€11,732
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,070 | €96,417 | -€18,653 | -16.2% |
| Fixed assets | 21/28 | €676 | €1,553 | +€877 | +130% |
| Tangible fixed assets | 22/27 | €676 | €1,553 | +€877 | +130% |
| Furniture and vehicles | 24 | €676 | €1,553 | +€877 | +130% |
| Current assets | 29/58 | €114,393 | €94,863 | -€19,530 | -17.1% |
| Amounts receivable within one year | 40/41 | €18,232 | €79,963 | +€61,731 | +339% |
| Trade receivables | 40 | €18,232 | €18,145 | -€87 | -0.5% |
| Other amounts receivable | 41 | €0 | €61,818 | +€61,818 | |
| Cash at bank and in hand | 54/58 | €95,763 | €11,732 | -€84,031 | -87.7% |
| Deferred charges and accrued income | 490/1 | €399 | €3,168 | +€2,769 | +694% |
| Total equity and liabilities | 10/49 | €115,070 | €96,417 | -€18,653 | -16.2% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €94,610 | €75,957 | -€18,653 | -19.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €93,422 | €75,157 | -€18,266 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | €5,077 | +€5,077 | |
| Trade debts | 44 | €1,289 | €3,301 | +€2,012 | +156% |
| Suppliers | 440/4 | €1,289 | €3,301 | +€2,012 | +156% |
| Taxes, remuneration and social security | 45 | €8,626 | €9,204 | +€578 | +6.7% |
| Taxes | 450/3 | €6,760 | €9,204 | +€2,444 | +36.2% |
| Remuneration and social security | 454/9 | €1,867 | €0 | -€1,867 | -100% |
| Other amounts payable | 47/48 | €83,507 | €57,575 | -€25,933 | -31.1% |
| Accrued charges and deferred income | 492/3 | €1,187 | €800 | -€387 | -32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,226 | €737 | -€489 | -39.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,044 | €1,536 | -€508 | -24.9% |
| Non-recurring operating charges | 66A | €3,921 | €0 | -€3,921 | -100% |
| Gross operating margin | 9900 | €102,880 | €73,430 | -€29,450 | -28.6% |
| Operating profit (loss) | 9901 | €95,689 | €71,158 | -€24,531 | -25.6% |
| Financial income | 75/76B | €39 | €2,737 | +€2,698 | +6,845% |
| Recurring financial income | 75 | €39 | €2,737 | +€2,698 | +6,845% |
| Financial charges | 65/66B | €509 | €532 | +€22 | +4.4% |
| Recurring financial charges | 65 | €509 | €532 | +€22 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €95,219 | €73,364 | -€21,856 | -23.0% |
| Income taxes | 67/77 | €22,112 | €15,789 | -€6,323 | -28.6% |
| Profit (loss) for the period | 9904 | €73,108 | €57,575 | -€15,533 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,108 | €57,575 | -€15,533 | -21.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.