B-CONSULT: 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-CONSULT
Largest movements
- Tangible fixed assets -€24,388
down €24,388 (-27.0%), from €90,458 to €66,070
of which Land and buildings: -€50,000
- Cash +€12,965
up €12,965 (+62.1%), from €20,875 to €33,840
mainly Depreciation (+€10,754) and Investment in fixed assets (net) (+€9,885)
- Receivables within one year -€7,834
down €7,834 (-27.7%), from €28,270 to €20,437
- Deferred charges and accrued income -€5,554
down €5,554 (-86.2%), from €6,444 to €890
- Financial fixed assets +€3,750
up €3,750 (+4687.5%), from €80 to €3,830
- Debts after one year -€11,964
down €11,964 (-31.1%), from €38,460 to €26,496
- Current portion of long-term debt -€6,960
no longer reported in 2024 (was €6,960)
- Other debts +€4,710
up €4,710 (+8400.2%), from €56 to €4,766
- Short-term financial debts -€4,441
down €4,441 (-17.8%), from €25,000 to €20,559
of which Other loans: -€25,000
- Trade debts -€3,767
down €3,767 (-36.7%), from €10,260 to €6,493
- Gross operating margin +€7,504
up €7,504 (+30.1%), from €24,901 to €32,405
- Financial charges +€4,271
up €4,271 (+39.1%), from €10,918 to €15,189
- Depreciation +€2,552
up €2,552 (+31.1%), from €8,202 to €10,754
- Other operating charges -€1,435
down €1,435 (-86.2%), from €1,664 to €229
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,127 | €125,066 | -€21,061 | -14.4% |
| Fixed assets | 21/28 | €90,538 | €69,900 | -€20,638 | -22.8% |
| Tangible fixed assets | 22/27 | €90,458 | €66,070 | -€24,388 | -27.0% |
| Land and buildings | 22 | €50,000 | - | -€50,000 | |
| Plant, machinery and equipment | 23 | €14,774 | €11,679 | -€3,095 | -21.0% |
| Furniture and vehicles | 24 | €25,684 | €54,391 | +€28,707 | +111.8% |
| Financial fixed assets | 28 | €80 | €3,830 | +€3,750 | +4687.5% |
| Current assets | 29/58 | €55,589 | €55,166 | -€423 | -0.8% |
| Amounts receivable within one year | 40/41 | €28,270 | €20,437 | -€7,834 | -27.7% |
| Trade receivables | 40 | €28,270 | €20,437 | -€7,834 | -27.7% |
| Cash at bank and in hand | 54/58 | €20,875 | €33,840 | +€12,965 | +62.1% |
| Deferred charges and accrued income | 490/1 | €6,444 | €890 | -€5,554 | -86.2% |
| Total equity and liabilities | 10/49 | €146,127 | €125,066 | -€21,061 | -14.4% |
| Equity | 10/15 | €42,582 | €44,384 | +€1,802 | +4.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €32,582 | €34,384 | +€1,802 | +5.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,722 | €32,524 | +€1,802 | +5.9% |
| Amounts payable | 17/49 | €103,545 | €80,682 | -€22,863 | -22.1% |
| Amounts payable after more than one year | 17 | €38,460 | €26,496 | -€11,964 | -31.1% |
| Financial debts | 170/4 | €38,460 | €26,496 | -€11,964 | -31.1% |
| Amounts payable within one year | 42/48 | €65,085 | €54,186 | -€10,899 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €6,960 | - | -€6,960 | |
| Financial debts | 43 | €25,000 | €20,559 | -€4,441 | -17.8% |
| Credit institutions | 430/8 | - | €20,559 | +€20,559 | |
| Other loans | 439 | €25,000 | - | -€25,000 | |
| Trade debts | 44 | €10,260 | €6,493 | -€3,767 | -36.7% |
| Suppliers | 440/4 | €10,260 | €6,493 | -€3,767 | -36.7% |
| Taxes, remuneration and social security | 45 | €22,809 | €22,368 | -€441 | -1.9% |
| Taxes | 450/3 | €20,309 | €14,868 | -€5,441 | -26.8% |
| Remuneration and social security | 454/9 | €2,500 | €7,500 | +€5,000 | +200.0% |
| Other amounts payable | 47/48 | €56 | €4,766 | +€4,710 | +8400.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,202 | €10,754 | +€2,552 | +31.1% |
| Other operating charges | 640/8 | €1,664 | €229 | -€1,435 | -86.2% |
| Non-recurring operating charges | 66A | - | €1,348 | +€1,348 | |
| Gross operating margin | 9900 | €24,901 | €32,405 | +€7,504 | +30.1% |
| Operating profit (loss) | 9901 | €15,036 | €20,075 | +€5,039 | +33.5% |
| Financial income | 75/76B | €0 | €8 | +€8 | +77200.0% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +77200.0% |
| Financial charges | 65/66B | €10,918 | €15,189 | +€4,271 | +39.1% |
| Recurring financial charges | 65 | €10,918 | €15,189 | +€4,271 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | €4,117 | €4,894 | +€776 | +18.9% |
| Income taxes | 67/77 | €3,114 | €3,092 | -€22 | -0.7% |
| Profit (loss) for the period | 9904 | €1,003 | €1,802 | +€799 | +79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,003 | €1,802 | +€799 | +79.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.