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
- Tangible fixed assets -€39,183
down €39,183 (-20.4%), from €192,188 to €153,006
of which Furniture and vehicles: -€36,259
- Cash +€15,645
up €15,645 (+7.7%), from €204,395 to €220,040
mainly Other debts (+€52,261) and Depreciation (+€43,155)
- Deferred charges and accrued income +€9,401
up €9,401 (+64.2%), from €14,652 to €24,053
- Other debts +€52,261
new in 2025: €52,261
- Reserves -€48,781
down €48,781 (-16.4%), from €296,963 to €248,182
of which Distributable reserves: -€48,781
- Tax, wage and social debts -€12,455
down €12,455 (-89.0%), from €14,000 to €1,545
- Current portion of long-term debt -€6,446
no longer reported in 2025 (was €6,446)
- Gross operating margin -€7,597
down €7,597 (-9.4%), from €80,891 to €73,294
- Taxes -€3,743
down €3,743 (-26.5%), from €14,110 to €10,368
- Financial charges -€836
down €836 (-57.5%), from €1,453 to €617
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 | €417,208 | €403,601 | -€13,607 | -3.3% |
| Fixed assets | 21/28 | €192,188 | €153,006 | -€39,183 | -20.4% |
| Tangible fixed assets | 22/27 | €192,188 | €153,006 | -€39,183 | -20.4% |
| Land and buildings | 22 | €58,015 | €55,344 | -€2,671 | -4.6% |
| Plant, machinery and equipment | 23 | €1,844 | €1,592 | -€252 | -13.7% |
| Furniture and vehicles | 24 | €132,329 | €96,070 | -€36,259 | -27.4% |
| Current assets | 29/58 | €225,020 | €250,595 | +€25,575 | +11.4% |
| Amounts receivable within one year | 40/41 | €5,973 | €6,502 | +€529 | +8.9% |
| Trade receivables | 40 | €1,270 | - | -€1,270 | |
| Other amounts receivable | 41 | €4,703 | €6,502 | +€1,799 | +38.3% |
| Cash at bank and in hand | 54/58 | €204,395 | €220,040 | +€15,645 | +7.7% |
| Deferred charges and accrued income | 490/1 | €14,652 | €24,053 | +€9,401 | +64.2% |
| Total equity and liabilities | 10/49 | €417,208 | €403,601 | -€13,607 | -3.3% |
| Equity | 10/15 | €395,563 | €346,782 | -€48,781 | -12.3% |
| Contributions | 10/11 | €98,600 | €98,600 | = | 0.0% |
| Reserves | 13 | €296,963 | €248,182 | -€48,781 | -16.4% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €291,963 | €243,182 | -€48,781 | -16.7% |
| Amounts payable | 17/49 | €21,645 | €56,819 | +€35,174 | +162.5% |
| Amounts payable within one year | 42/48 | €21,645 | €56,747 | +€35,102 | +162.2% |
| Current portion of amounts payable after more than one year | 42 | €6,446 | - | -€6,446 | |
| Financial debts | 43 | - | €2,019 | +€2,019 | |
| Credit institutions | 430/8 | - | €2,019 | +€2,019 | |
| Trade debts | 44 | €1,198 | €922 | -€276 | -23.1% |
| Suppliers | 440/4 | €1,198 | €922 | -€276 | -23.1% |
| Taxes, remuneration and social security | 45 | €14,000 | €1,545 | -€12,455 | -89.0% |
| Taxes | 450/3 | €14,000 | €1,545 | -€12,455 | -89.0% |
| Other amounts payable | 47/48 | - | €52,261 | +€52,261 | |
| Accrued charges and deferred income | 492/3 | - | €72 | +€72 | |
| Non-recurring operating income | 76A | €7,226 | - | -€7,226 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,322 | €43,155 | -€167 | -0.4% |
| Other operating charges | 640/8 | €894 | €916 | +€22 | +2.5% |
| Non-recurring operating charges | 66A | - | €4,782 | +€4,782 | |
| Gross operating margin | 9900 | €80,891 | €73,294 | -€7,597 | -9.4% |
| Operating profit (loss) | 9901 | €36,674 | €24,440 | -€12,234 | -33.4% |
| Financial income | 75/76B | €1,997 | €1,739 | -€259 | -12.9% |
| Recurring financial income | 75 | €1,997 | €1,739 | -€259 | -12.9% |
| Financial charges | 65/66B | €1,453 | €617 | -€836 | -57.5% |
| Recurring financial charges | 65 | €1,453 | €617 | -€836 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | €37,218 | €25,562 | -€11,656 | -31.3% |
| Income taxes | 67/77 | €14,110 | €10,368 | -€3,743 | -26.5% |
| Profit (loss) for the period | 9904 | €23,108 | €15,194 | -€7,913 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,108 | €15,194 | -€7,913 | -34.2% |
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 5 October 2026 via checked.be.