B-Conscious 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-Conscious Consulting
Largest movements
- Receivables within one year +€22,412
up €22,412 (+34.3%), from €65,416 to €87,828
of which Trade receivables: +€22,412
- Tangible fixed assets -€5,653
down €5,653 (-12.2%), from €46,273 to €40,620
of which Furniture and vehicles: -€4,576
- Cash +€3,468
up €3,468 (+63.9%), from €5,429 to €8,897
mainly Trade debts (+€21,337) and Net result for the year (+€15,935)
- Trade debts +€21,337
up €21,337 (+88.2%), from €24,191 to €45,527
- Debts after one year -€2,063
down €2,063 (-11.2%), from €18,436 to €16,373
- Tax, wage and social debts +€1,780
up €1,780 (+12.0%), from €14,828 to €16,608
- Gross operating margin +€3,845
up €3,845 (+5.6%), from €68,098 to €71,943
- Financial income -€3,135
down €3,135 (-96.5%), from €3,250 to €114
- Taxes +€1,671
up €1,671 (+29.1%), from €5,735 to €7,406
- Other operating charges -€1,483
down €1,483 (-54.0%), from €2,746 to €1,263
- Depreciation -€1,284
down €1,284 (-16.1%), from €7,994 to €6,710
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.
Cash bridge derived
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 | €117,117 | €138,224 | +€21,107 | +18.0% |
| Fixed assets | 21/28 | €46,273 | €40,620 | -€5,653 | -12.2% |
| Tangible fixed assets | 22/27 | €46,273 | €40,620 | -€5,653 | -12.2% |
| Land and buildings | 22 | €30,793 | €30,025 | -€768 | -2.5% |
| Plant, machinery and equipment | 23 | €926 | €616 | -€310 | -33.5% |
| Furniture and vehicles | 24 | €11,454 | €6,879 | -€4,576 | -39.9% |
| Other tangible fixed assets | 26 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €70,844 | €97,605 | +€26,760 | +37.8% |
| Amounts receivable within one year | 40/41 | €65,416 | €87,828 | +€22,412 | +34.3% |
| Trade receivables | 40 | €63,651 | €86,063 | +€22,412 | +35.2% |
| Other amounts receivable | 41 | €1,765 | €1,765 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,429 | €8,897 | +€3,468 | +63.9% |
| Deferred charges and accrued income | 490/1 | - | €880 | +€880 | |
| Total equity and liabilities | 10/49 | €117,117 | €138,224 | +€21,107 | +18.0% |
| Equity | 10/15 | €12,401 | €12,401 | = | 0.0% |
| Contributions | 10/11 | €12,401 | €12,401 | = | 0.0% |
| Reserves | 13 | €0 | €0 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €104,716 | €125,823 | +€21,107 | +20.2% |
| Amounts payable after more than one year | 17 | €18,436 | €16,373 | -€2,063 | -11.2% |
| Financial debts | 170/4 | €18,436 | €16,373 | -€2,063 | -11.2% |
| Amounts payable within one year | 42/48 | €86,280 | €109,450 | +€23,170 | +26.9% |
| Current portion of amounts payable after more than one year | 42 | €1,958 | €2,063 | +€105 | +5.3% |
| Trade debts | 44 | €24,191 | €45,527 | +€21,337 | +88.2% |
| Suppliers | 440/4 | €24,191 | €45,527 | +€21,337 | +88.2% |
| Taxes, remuneration and social security | 45 | €14,828 | €16,608 | +€1,780 | +12.0% |
| Taxes | 450/3 | €14,828 | €16,608 | +€1,780 | +12.0% |
| Other amounts payable | 47/48 | €45,303 | €45,252 | -€50 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,994 | €6,710 | -€1,284 | -16.1% |
| Other operating charges | 640/8 | €2,746 | €1,263 | -€1,483 | -54.0% |
| Gross operating margin | 9900 | €68,098 | €71,943 | +€3,845 | +5.6% |
| Operating profit (loss) | 9901 | €57,357 | €63,970 | +€6,613 | +11.5% |
| Financial income | 75/76B | €3,250 | €114 | -€3,135 | -96.5% |
| Recurring financial income | 75 | €3,250 | €114 | -€3,135 | -96.5% |
| Financial charges | 65/66B | €41,268 | €40,743 | -€525 | -1.3% |
| Recurring financial charges | 65 | €41,268 | €40,743 | -€525 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €19,339 | €23,342 | +€4,002 | +20.7% |
| Income taxes | 67/77 | €5,735 | €7,406 | +€1,671 | +29.1% |
| Profit (loss) for the period | 9904 | €13,604 | €15,935 | +€2,331 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,604 | €15,935 | +€2,331 | +17.1% |
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 12 October 2026 via checked.be.