B-CONSULT: what changed
Two fiscal 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
- Receivables within one year +€18,355
up €18,355 (+991.3%), from €1,852 to €20,207
of which Trade receivables: +€20,207
- Cash +€16,750
up €16,750 (+40.7%), from €41,161 to €57,911
mainly Net result for the year (+€105,099) and Other debts (+€19,699)
- Tangible fixed assets -€13,846
down €13,846 (-32.9%), from €42,024 to €28,178
- Other debts +€19,699
up €19,699 (+23.6%), from €83,476 to €103,176
- Tax, wage and social debts +€2,980
up €2,980 (+12.2%), from €24,486 to €27,465
- Financial income +€16,904
up €16,904 (+51.5%), from €32,825 to €49,729
- Gross operating margin +€4,170
up €4,170 (+4.6%), from €90,024 to €94,194
- Financial charges -€3,365
down €3,365 (-44.8%), from €7,512 to €4,147
- Taxes +€2,725
up €2,725 (+15.7%), from €17,392 to €20,117
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 | €191,963 | €213,424 | +€21,462 | +11.2% |
| Fixed assets | 21/28 | €147,024 | €133,178 | -€13,846 | -9.4% |
| Tangible fixed assets | 22/27 | €42,024 | €28,178 | -€13,846 | -32.9% |
| Furniture and vehicles | 24 | €42,024 | €28,178 | -€13,846 | -32.9% |
| Financial fixed assets | 28 | €105,000 | €105,000 | = | 0.0% |
| Current assets | 29/58 | €44,939 | €80,247 | +€35,308 | +78.6% |
| Amounts receivable within one year | 40/41 | €1,852 | €20,207 | +€18,355 | +991.3% |
| Trade receivables | 40 | €0 | €20,207 | +€20,207 | |
| Other amounts receivable | 41 | €1,852 | €0 | -€1,852 | -100.0% |
| Cash at bank and in hand | 54/58 | €41,161 | €57,911 | +€16,750 | +40.7% |
| Deferred charges and accrued income | 490/1 | €1,926 | €2,129 | +€203 | +10.5% |
| Total equity and liabilities | 10/49 | €191,963 | €213,424 | +€21,462 | +11.2% |
| Equity | 10/15 | €20,535 | €18,634 | -€1,901 | -9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,935 | €34 | -€1,901 | -98.2% |
| Distributable reserves | 133 | €1,935 | €34 | -€1,901 | -98.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €171,428 | €194,790 | +€23,363 | +13.6% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €109,328 | €132,690 | +€23,363 | +21.4% |
| Financial debts | 43 | €35 | €52 | +€17 | +48.9% |
| Credit institutions | 430/8 | €35 | €52 | +€17 | +48.9% |
| Trade debts | 44 | €1,331 | €1,997 | +€667 | +50.1% |
| Suppliers | 440/4 | €1,331 | €1,997 | +€667 | +50.1% |
| Taxes, remuneration and social security | 45 | €24,486 | €27,465 | +€2,980 | +12.2% |
| Taxes | 450/3 | €24,486 | €27,465 | +€2,980 | +12.2% |
| Other amounts payable | 47/48 | €83,476 | €103,176 | +€19,699 | +23.6% |
| Accrued charges and deferred income | 492/3 | €2,100 | €2,100 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €165 | €314 | +€149 | +90.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,596 | €13,846 | +€251 | +1.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €90,024 | €94,194 | +€4,170 | +4.6% |
| Operating profit (loss) | 9901 | €75,875 | €79,634 | +€3,759 | +5.0% |
| Financial income | 75/76B | €32,825 | €49,729 | +€16,904 | +51.5% |
| Recurring financial income | 75 | €32,825 | €49,729 | +€16,904 | +51.5% |
| Financial charges | 65/66B | €7,512 | €4,147 | -€3,365 | -44.8% |
| Recurring financial charges | 65 | €7,512 | €4,147 | -€3,365 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | €101,189 | €125,216 | +€24,027 | +23.7% |
| Income taxes | 67/77 | €17,392 | €20,117 | +€2,725 | +15.7% |
| Profit (loss) for the period | 9904 | €83,797 | €105,099 | +€21,302 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €83,797 | €105,099 | +€21,302 | +25.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.