B.CONSEIL: 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.CONSEIL
Largest movements
- Receivables within one year +€6,922
up €6,922 (+90.4%), from €7,656 to €14,578
of which Trade receivables: +€7,393
- Tangible fixed assets -€952
down €952 (-11.9%), from €8,000 to €7,048
of which Other tangible fixed assets: -€952
- Cash -€421
down €421 (-97.1%), from €433 to €12
mainly Receivables within one year (-€6,922) and Other debts (-€357)
- Deferred charges and accrued income -€220
down €220 (-67.1%), from €328 to €108
- Trade debts +€4,615
up €4,615 (+177.4%), from €2,601 to €7,216
- Profit (loss) carried forward +€698
up €698 (+24.8%), from €2,812 to €3,510
- Tax, wage and social debts +€375
up €375 (+5.3%), from €7,085 to €7,459
- Other debts -€357
down €357 (-18.6%), from €1,918 to €1,561
- Gross operating margin -€4,233
down €4,233 (-38.2%), from €11,094 to €6,861
- Taxes +€1,281
up €1,281 (+81.0%), from €1,582 to €2,863
- Other operating charges +€863
up €863 (+108.8%), from €793 to €1,656
- Financial charges +€440
up €440 (+175.0%), from €251 to €691
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 | €16,416 | €21,746 | +€5,330 | +32.5% |
| Fixed assets | 21/28 | €8,000 | €7,048 | -€952 | -11.9% |
| Tangible fixed assets | 22/27 | €8,000 | €7,048 | -€952 | -11.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €8,000 | €7,048 | -€952 | -11.9% |
| Current assets | 29/58 | €8,416 | €14,698 | +€6,282 | +74.6% |
| Amounts receivable within one year | 40/41 | €7,656 | €14,578 | +€6,922 | +90.4% |
| Trade receivables | 40 | €7,056 | €14,449 | +€7,393 | +104.8% |
| Other amounts receivable | 41 | €600 | €129 | -€471 | -78.5% |
| Cash at bank and in hand | 54/58 | €433 | €12 | -€421 | -97.1% |
| Deferred charges and accrued income | 490/1 | €328 | €108 | -€220 | -67.1% |
| Total equity and liabilities | 10/49 | €16,416 | €21,746 | +€5,330 | +32.5% |
| Equity | 10/15 | €4,812 | €5,510 | +€698 | +14.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,812 | €3,510 | +€698 | +24.8% |
| Amounts payable | 17/49 | €11,604 | €16,236 | +€4,632 | +39.9% |
| Amounts payable within one year | 42/48 | €11,604 | €16,236 | +€4,632 | +39.9% |
| Trade debts | 44 | €2,601 | €7,216 | +€4,615 | +177.4% |
| Suppliers | 440/4 | €2,601 | €7,216 | +€4,615 | +177.4% |
| Taxes, remuneration and social security | 45 | €7,085 | €7,459 | +€375 | +5.3% |
| Taxes | 450/3 | €7,085 | €7,459 | +€375 | +5.3% |
| Other amounts payable | 47/48 | €1,918 | €1,561 | -€357 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,053 | €952 | -€100 | -9.5% |
| Other operating charges | 640/8 | €793 | €1,656 | +€863 | +108.8% |
| Gross operating margin | 9900 | €11,094 | €6,861 | -€4,233 | -38.2% |
| Operating profit (loss) | 9901 | €9,248 | €4,253 | -€4,996 | -54.0% |
| Financial income | 75/76B | €16 | €0 | -€16 | -100.0% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -100.0% |
| Financial charges | 65/66B | €251 | €691 | +€440 | +175.0% |
| Recurring financial charges | 65 | €251 | €691 | +€440 | +175.0% |
| Profit (loss) for the period before taxes | 9903 | €9,013 | €3,561 | -€5,452 | -60.5% |
| Income taxes | 67/77 | €1,582 | €2,863 | +€1,281 | +81.0% |
| Profit (loss) for the period | 9904 | €7,430 | €698 | -€6,733 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,430 | €698 | -€6,733 | -90.6% |
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.