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
- Receivables within one year +€88,613
up €88,613 (+610.3%), from €14,520 to €103,133
of which Trade receivables: +€56,177
- Receivables after one year +€44,710
up €44,710 (+30.8%), from €145,290 to €190,000
- Tangible fixed assets -€14,805
down €14,805 (-5.1%), from €291,361 to €276,556
of which Land and buildings: -€11,401
- Reserves +€82,193
up €82,193 (+44.6%), from €184,300 to €266,493
- Tax, wage and social debts +€62,390
up €62,390 (+98.7%), from €63,203 to €125,593
- Debts after one year -€13,918
down €13,918 (-10.9%), from €128,009 to €114,091
- Current portion of long-term debt -€7,420
down €7,420 (-29.3%), from €25,338 to €17,918
- Accrued charges and deferred income -€7,200
no longer reported in 2025 (was €7,200)
- Gross operating margin +€28,755
up €28,755 (+25.6%), from €112,534 to €141,289
- Turnover +€15,778
up €15,778 (+8.0%), from €197,611 to €213,389
- Purchases and services -€12,977
down €12,977 (-15.3%), from €85,077 to €72,100
- Taxes +€11,143
up €11,143 (+37.6%), from €29,667 to €40,810
- Depreciation -€3,139
down €3,139 (-15.9%), from €19,682 to €16,543
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €451,171 | €569,689 | +€118,518 | +26.3% |
| Fixed assets | 21/28 | €291,361 | €276,556 | -€14,805 | -5.1% |
| Tangible fixed assets | 22/27 | €291,361 | €276,556 | -€14,805 | -5.1% |
| Land and buildings | 22 | €284,290 | €272,889 | -€11,401 | -4.0% |
| Plant, machinery and equipment | 23 | €3,930 | €2,031 | -€1,899 | -48.3% |
| Furniture and vehicles | 24 | €3,141 | €1,636 | -€1,505 | -47.9% |
| Current assets | 29/58 | €159,810 | €293,133 | +€133,323 | +83.4% |
| Amounts receivable after more than one year | 29 | €145,290 | €190,000 | +€44,710 | +30.8% |
| Other amounts receivable | 291 | €145,290 | €190,000 | +€44,710 | +30.8% |
| Amounts receivable within one year | 40/41 | €14,520 | €103,133 | +€88,613 | +610.3% |
| Trade receivables | 40 | €14,520 | €70,697 | +€56,177 | +386.9% |
| Other amounts receivable | 41 | - | €32,436 | +€32,436 | |
| Total equity and liabilities | 10/49 | €451,171 | €569,689 | +€118,518 | +26.3% |
| Equity | 10/15 | €190,500 | €272,693 | +€82,193 | +43.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €184,300 | €266,493 | +€82,193 | +44.6% |
| Distributable reserves | 133 | €184,300 | €266,493 | +€82,193 | +44.6% |
| Amounts payable | 17/49 | €260,671 | €296,996 | +€36,325 | +13.9% |
| Amounts payable after more than one year | 17 | €128,009 | €114,091 | -€13,918 | -10.9% |
| Financial debts | 170/4 | €128,009 | €114,091 | -€13,918 | -10.9% |
| Amounts payable within one year | 42/48 | €125,462 | €182,905 | +€57,443 | +45.8% |
| Current portion of amounts payable after more than one year | 42 | €25,338 | €17,918 | -€7,420 | -29.3% |
| Trade debts | 44 | €10,709 | €17,884 | +€7,175 | +67.0% |
| Suppliers | 440/4 | €10,709 | €17,884 | +€7,175 | +67.0% |
| Taxes, remuneration and social security | 45 | €63,203 | €125,593 | +€62,390 | +98.7% |
| Taxes | 450/3 | €63,203 | €125,593 | +€62,390 | +98.7% |
| Other amounts payable | 47/48 | €26,212 | €21,510 | -€4,702 | -17.9% |
| Accrued charges and deferred income | 492/3 | €7,200 | - | -€7,200 | |
| Turnover | 70 | €197,611 | €213,389 | +€15,778 | +8.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €85,077 | €72,100 | -€12,977 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,682 | €16,543 | -€3,139 | -15.9% |
| Other operating charges | 640/8 | €2,061 | €210 | -€1,851 | -89.8% |
| Gross operating margin | 9900 | €112,534 | €141,289 | +€28,755 | +25.6% |
| Operating profit (loss) | 9901 | €90,791 | €124,536 | +€33,745 | +37.2% |
| Financial income | 75/76B | €3,699 | €6,049 | +€2,350 | +63.5% |
| Recurring financial income | 75 | €3,699 | €6,049 | +€2,350 | +63.5% |
| Financial charges | 65/66B | €6,834 | €7,582 | +€748 | +10.9% |
| Recurring financial charges | 65 | €6,834 | €7,582 | +€748 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €87,656 | €123,003 | +€35,347 | +40.3% |
| Income taxes | 67/77 | €29,667 | €40,810 | +€11,143 | +37.6% |
| Profit (loss) for the period | 9904 | €57,989 | €82,193 | +€24,204 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,989 | €82,193 | +€24,204 | +41.7% |
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 10 October 2026 via checked.be.