B-Consultancy: 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-Consultancy
Largest movements
- Tangible fixed assets -€102,078
no longer reported in 2025 (was €102,078)
of which Furniture and vehicles: -€87,534
- Financial fixed assets +€37,500
new in 2025: €37,500
- Receivables within one year -€21,201
down €21,201 (-44.2%), from €47,948 to €26,747
of which Trade receivables: -€30,105
- Receivables after one year +€11,294
up €11,294 (+5.9%), from €191,438 to €202,731
- Cash -€7,394
down €7,394 (-79.0%), from €9,362 to €1,968
mainly Contributions, distributions and other (-€200,000) and Debts after one year (-€58,883)
- Other debts +€210,258
up €210,258 (+476.3%), from €44,140 to €254,398
- Reserves -€152,340
no longer reported in 2025 (was €152,340)
- Debts after one year -€58,883
no longer reported in 2025 (was €58,883)
- Profit (loss) carried forward -€56,562
down €56,562, from €50,944 to -€5,617
- Current portion of long-term debt -€8,474
no longer reported in 2025 (was €8,474)
- Gross operating margin -€38,876
down €38,876, from €31,416 to -€7,460
- Depreciation -€21,503
no longer reported in 2025 (was €21,503)
- Financial charges -€17,063
down €17,063 (-88.4%), from €19,313 to €2,250
- Taxes -€3,819
no longer reported in 2025 (was €3,819)
- Financial income +€928
up €928 (+206253.3%), from €0 to €929
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 | €351,741 | €268,946 | -€82,794 | -23.5% |
| Fixed assets | 21/28 | €102,078 | €37,500 | -€64,578 | -63.3% |
| Tangible fixed assets | 22/27 | €102,078 | - | -€102,078 | |
| Plant, machinery and equipment | 23 | €421 | - | -€421 | |
| Furniture and vehicles | 24 | €87,534 | - | -€87,534 | |
| Other tangible fixed assets | 26 | €14,123 | - | -€14,123 | |
| Financial fixed assets | 28 | - | €37,500 | +€37,500 | |
| Current assets | 29/58 | €249,663 | €231,446 | -€18,216 | -7.3% |
| Amounts receivable after more than one year | 29 | €191,438 | €202,731 | +€11,294 | +5.9% |
| Other amounts receivable | 291 | €191,438 | €202,731 | +€11,294 | +5.9% |
| Amounts receivable within one year | 40/41 | €47,948 | €26,747 | -€21,201 | -44.2% |
| Trade receivables | 40 | €36,767 | €6,662 | -€30,105 | -81.9% |
| Other amounts receivable | 41 | €11,181 | €20,085 | +€8,904 | +79.6% |
| Cash at bank and in hand | 54/58 | €9,362 | €1,968 | -€7,394 | -79.0% |
| Deferred charges and accrued income | 490/1 | €915 | - | -€915 | |
| Total equity and liabilities | 10/49 | €351,741 | €268,946 | -€82,794 | -23.5% |
| Equity | 10/15 | €215,684 | €6,783 | -€208,901 | -96.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €152,340 | - | -€152,340 | |
| Distributable reserves | 133 | €152,340 | - | -€152,340 | |
| Profit (loss) carried forward | 14 | €50,944 | -€5,617 | -€56,562 | |
| Amounts payable | 17/49 | €136,057 | €262,164 | +€126,107 | +92.7% |
| Amounts payable after more than one year | 17 | €58,883 | - | -€58,883 | |
| Financial debts | 170/4 | €58,883 | - | -€58,883 | |
| Amounts payable within one year | 42/48 | €77,174 | €262,164 | +€184,990 | +239.7% |
| Current portion of amounts payable after more than one year | 42 | €8,474 | - | -€8,474 | |
| Financial debts | 43 | €4,774 | - | -€4,774 | |
| Credit institutions | 430/8 | €4,774 | - | -€4,774 | |
| Trade debts | 44 | €13,880 | €7,288 | -€6,593 | -47.5% |
| Suppliers | 440/4 | €13,880 | €7,288 | -€6,593 | -47.5% |
| Taxes, remuneration and social security | 45 | €5,905 | €478 | -€5,427 | -91.9% |
| Taxes | 450/3 | €5,905 | €478 | -€5,427 | -91.9% |
| Other amounts payable | 47/48 | €44,140 | €254,398 | +€210,258 | +476.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,503 | - | -€21,503 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €31,416 | -€7,460 | -€38,876 | |
| Operating profit (loss) | 9901 | €9,795 | -€7,580 | -€17,375 | |
| Financial income | 75/76B | €0 | €929 | +€928 | +206253.3% |
| Recurring financial income | 75 | €0 | €929 | +€928 | +206253.3% |
| Financial charges | 65/66B | €19,313 | €2,250 | -€17,063 | -88.4% |
| Recurring financial charges | 65 | €19,313 | €2,250 | -€17,063 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,517 | -€8,901 | +€616 | +6.5% |
| Income taxes | 67/77 | €3,819 | - | -€3,819 | |
| Profit (loss) for the period | 9904 | -€13,336 | -€8,901 | +€4,435 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,336 | -€8,901 | +€4,435 | +33.3% |
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 8 October 2026 via checked.be.