B CONSULTING: 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 CONSULTING
Largest movements
- Cash -€23,164
down €23,164 (-33.2%), from €69,800 to €46,636
mainly Contributions, distributions and other (-€95,000) and Trade debts (-€11,751)
- Receivables within one year +€6,022
up €6,022 (+14.1%), from €42,834 to €48,856
of which Other amounts receivable: +€12,648
- Trade debts -€11,751
down €11,751 (-79.5%), from €14,782 to €3,032
- Tax, wage and social debts -€8,056
down €8,056 (-19.2%), from €41,948 to €33,892
of which Taxes: -€7,056
- Reserves +€3,562
up €3,562 (+7.2%), from €49,303 to €52,865
- Other debts -€1,946
down €1,946 (-53.4%), from €3,644 to €1,698
- Gross operating margin -€22,741
down €22,741 (-14.0%), from €162,335 to €139,594
- Taxes -€8,951
down €8,951 (-20.2%), from €44,253 to €35,302
- Financial charges +€1,670
up €1,670 (+72.2%), from €2,313 to €3,983
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 | €123,207 | €105,017 | -€18,190 | -14.8% |
| Fixed assets | 21/28 | €10,573 | €9,510 | -€1,063 | -10.1% |
| Tangible fixed assets | 22/27 | €10,573 | €9,510 | -€1,063 | -10.1% |
| Land and buildings | 22 | €5,520 | €5,520 | = | 0.0% |
| Furniture and vehicles | 24 | €3,990 | €3,990 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,063 | €0 | -€1,063 | -100.0% |
| Current assets | 29/58 | €112,634 | €95,507 | -€17,127 | -15.2% |
| Amounts receivable within one year | 40/41 | €42,834 | €48,856 | +€6,022 | +14.1% |
| Trade receivables | 40 | €42,736 | €36,110 | -€6,626 | -15.5% |
| Other amounts receivable | 41 | €98 | €12,746 | +€12,648 | +12874.3% |
| Cash at bank and in hand | 54/58 | €69,800 | €46,636 | -€23,164 | -33.2% |
| Deferred charges and accrued income | 490/1 | - | €15 | +€15 | |
| Total equity and liabilities | 10/49 | €123,207 | €105,017 | -€18,190 | -14.8% |
| Equity | 10/15 | €62,833 | €66,395 | +€3,562 | +5.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €49,303 | €52,865 | +€3,562 | +7.2% |
| Distributable reserves | 133 | €49,303 | €52,865 | +€3,562 | +7.2% |
| Profit (loss) carried forward | 14 | €1,129 | €1,129 | = | 0.0% |
| Amounts payable | 17/49 | €60,375 | €38,622 | -€21,753 | -36.0% |
| Amounts payable within one year | 42/48 | €60,375 | €38,622 | -€21,753 | -36.0% |
| Trade debts | 44 | €14,782 | €3,032 | -€11,751 | -79.5% |
| Suppliers | 440/4 | €14,782 | €3,032 | -€11,751 | -79.5% |
| Taxes, remuneration and social security | 45 | €41,948 | €33,892 | -€8,056 | -19.2% |
| Taxes | 450/3 | €40,948 | €33,892 | -€7,056 | -17.2% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100.0% |
| Other amounts payable | 47/48 | €3,644 | €1,698 | -€1,946 | -53.4% |
| Non-recurring operating income | 76A | €10,744 | €0 | -€10,744 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,986 | €1,063 | -€923 | -46.5% |
| Other operating charges | 640/8 | €563 | €683 | +€120 | +21.3% |
| Gross operating margin | 9900 | €162,335 | €139,594 | -€22,741 | -14.0% |
| Operating profit (loss) | 9901 | €159,785 | €137,847 | -€21,938 | -13.7% |
| Financial charges | 65/66B | €2,313 | €3,983 | +€1,670 | +72.2% |
| Recurring financial charges | 65 | €2,313 | €3,983 | +€1,670 | +72.2% |
| Profit (loss) for the period before taxes | 9903 | €157,472 | €133,864 | -€23,608 | -15.0% |
| Income taxes | 67/77 | €44,253 | €35,302 | -€8,951 | -20.2% |
| Profit (loss) for the period | 9904 | €113,219 | €98,562 | -€14,657 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €113,219 | €98,562 | -€14,657 | -12.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.