B.CONSULT.IT: 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.IT
Largest movements
- Cash +€46,591
up €46,591 (+59.6%), from €78,219 to €124,810
mainly Net result for the year (+€43,051) and Depreciation (+€15,966)
- Tangible fixed assets -€13,011
down €13,011 (-5.5%), from €237,505 to €224,494
of which Land and buildings: -€9,211
- Reserves +€43,051
up €43,051 (+14.7%), from €292,673 to €335,724
of which Distributable reserves: +€43,051
- Other debts -€12,880
down €12,880 (-74.3%), from €17,337 to €4,457
- Turnover -€149,778
no longer reported in 2025 (was €149,778)
- Purchases and services -€83,050
no longer reported in 2025 (was €83,050)
- Gross operating margin -€5,691
down €5,691 (-6.5%), from €87,468 to €81,777
- Taxes -€2,051
down €2,051 (-10.7%), from €19,155 to €17,104
- Financial charges +€1,895
up €1,895 (+245%), from €773 to €2,667
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.
Derived cash bridge
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 | €334,476 | €365,693 | +€31,217 | +9.3% |
| Fixed assets | 21/28 | €237,505 | €224,494 | -€13,011 | -5.5% |
| Tangible fixed assets | 22/27 | €237,505 | €224,494 | -€13,011 | -5.5% |
| Land and buildings | 22 | €210,909 | €201,698 | -€9,211 | -4.4% |
| Furniture and vehicles | 24 | €16,624 | €11,496 | -€5,129 | -30.9% |
| Other tangible fixed assets | 26 | €9,971 | €11,299 | +€1,328 | +13.3% |
| Current assets | 29/58 | €96,971 | €141,200 | +€44,228 | +45.6% |
| Amounts receivable within one year | 40/41 | €17,503 | €14,610 | -€2,893 | -16.5% |
| Trade receivables | 40 | €13,298 | €11,676 | -€1,622 | -12.2% |
| Other amounts receivable | 41 | €4,205 | €2,934 | -€1,271 | -30.2% |
| Cash at bank and in hand | 54/58 | €78,219 | €124,810 | +€46,591 | +59.6% |
| Deferred charges and accrued income | 490/1 | €1,250 | €1,780 | +€530 | +42.4% |
| Total equity and liabilities | 10/49 | €334,476 | €365,693 | +€31,217 | +9.3% |
| Equity | 10/15 | €305,073 | €348,124 | +€43,051 | +14.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €292,673 | €335,724 | +€43,051 | +14.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €260,813 | €303,864 | +€43,051 | +16.5% |
| Amounts payable | 17/49 | €29,403 | €17,569 | -€11,834 | -40.2% |
| Amounts payable after more than one year | 17 | €160 | €160 | = | 0.0% |
| Other amounts payable | 178/9 | €160 | €160 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,243 | €17,409 | -€11,834 | -40.5% |
| Current portion of amounts payable after more than one year | 42 | €6,876 | €6,835 | -€41 | -0.6% |
| Trade debts | 44 | €1,030 | €336 | -€694 | -67.4% |
| Suppliers | 440/4 | €1,030 | €336 | -€694 | -67.4% |
| Taxes, remuneration and social security | 45 | €4,000 | €5,781 | +€1,781 | +44.5% |
| Taxes | 450/3 | €4,000 | €5,781 | +€1,781 | +44.5% |
| Other amounts payable | 47/48 | €17,337 | €4,457 | -€12,880 | -74.3% |
| Turnover | 70 | €149,778 | - | -€149,778 | |
| Goods, raw materials, services and sundry goods | 60/61 | €83,050 | - | -€83,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,939 | €15,966 | +€27 | +0.2% |
| Other operating charges | 640/8 | €3,159 | €3,115 | -€44 | -1.4% |
| Gross operating margin | 9900 | €87,468 | €81,777 | -€5,691 | -6.5% |
| Operating profit (loss) | 9901 | €68,370 | €62,696 | -€5,675 | -8.3% |
| Financial income | 75/76B | - | €127 | +€127 | |
| Recurring financial income | 75 | - | €127 | +€127 | |
| Financial charges | 65/66B | €773 | €2,667 | +€1,895 | +245% |
| Recurring financial charges | 65 | €773 | €2,667 | +€1,895 | +245% |
| Profit (loss) for the period before taxes | 9903 | €67,598 | €60,155 | -€7,443 | -11.0% |
| Income taxes | 67/77 | €19,155 | €17,104 | -€2,051 | -10.7% |
| Profit (loss) for the period | 9904 | €48,443 | €43,051 | -€5,392 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €48,443 | €43,051 | -€5,392 | -11.1% |
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 20 October 2026 via checked.be.