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 -€15,132
down €15,132 (-43.0%), from €35,226 to €20,094
of which Trade receivables: -€14,906
- Cash -€2,398
down €2,398 (-98.0%), from €2,447 to €49
mainly Net result for the year (-€21,074) and Trade debts (-€1,350)
- Deferred charges and accrued income +€456
new in 2025: €456
- Reserves -€21,074
down €21,074 (-84.4%), from €24,966 to €3,892
- Tax, wage and social debts +€5,350
up €5,350 (+64.0%), from €8,357 to €13,707
- Trade debts -€1,350
no longer reported in 2025 (was €1,350)
- Gross operating margin -€53,547
down €53,547, from €33,325 to -€20,222
- Taxes -€8,225
down €8,225 (-98.4%), from €8,357 to €132
- Other operating charges +€630
new in 2025: €630
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 | €37,673 | €20,599 | -€17,074 | -45.3% |
| Current assets | 29/58 | €37,673 | €20,599 | -€17,074 | -45.3% |
| Amounts receivable within one year | 40/41 | €35,226 | €20,094 | -€15,132 | -43.0% |
| Trade receivables | 40 | €35,000 | €20,094 | -€14,906 | -42.6% |
| Other amounts receivable | 41 | €226 | - | -€226 | |
| Cash at bank and in hand | 54/58 | €2,447 | €49 | -€2,398 | -98.0% |
| Deferred charges and accrued income | 490/1 | - | €456 | +€456 | |
| Total equity and liabilities | 10/49 | €37,673 | €20,599 | -€17,074 | -45.3% |
| Equity | 10/15 | €27,966 | €6,892 | -€21,074 | -75.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €24,966 | €3,892 | -€21,074 | -84.4% |
| Distributable reserves | 133 | €24,966 | €3,892 | -€21,074 | -84.4% |
| Amounts payable | 17/49 | €9,707 | €13,707 | +€4,000 | +41.2% |
| Amounts payable within one year | 42/48 | €9,707 | €13,707 | +€4,000 | +41.2% |
| Trade debts | 44 | €1,350 | - | -€1,350 | |
| Suppliers | 440/4 | €1,350 | - | -€1,350 | |
| Taxes, remuneration and social security | 45 | €8,357 | €13,707 | +€5,350 | +64.0% |
| Taxes | 450/3 | €8,357 | €13,707 | +€5,350 | +64.0% |
| Other operating charges | 640/8 | - | €630 | +€630 | |
| Gross operating margin | 9900 | €33,325 | -€20,222 | -€53,547 | |
| Operating profit (loss) | 9901 | €33,325 | -€20,852 | -€54,177 | |
| Financial charges | 65/66B | €3 | €90 | +€88 | +3500.0% |
| Recurring financial charges | 65 | €3 | €90 | +€88 | +3500.0% |
| Profit (loss) for the period before taxes | 9903 | €33,323 | -€20,942 | -€54,265 | |
| Income taxes | 67/77 | €8,357 | €132 | -€8,225 | -98.4% |
| Profit (loss) for the period | 9904 | €24,966 | -€21,074 | -€46,040 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,966 | -€21,074 | -€46,040 |
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 4 October 2026 via checked.be.