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
- Current investments +€68,852
up €68,852 (+263.5%), from €26,133 to €94,985
- Cash -€35,958
down €35,958 (-34.5%), from €104,360 to €68,402
mainly Current investments (-€68,852) and Contributions, distributions and other (-€24,000)
- Receivables within one year -€2,856
down €2,856 (-14.4%), from €19,820 to €16,964
of which Trade receivables: -€2,359
- Tangible fixed assets -€2,231
down €2,231 (-36.8%), from €6,064 to €3,833
of which Furniture and vehicles: -€1,813
- Reserves +€24,479
up €24,479 (+18.8%), from €129,952 to €154,431
- Other debts +€5,336
up €5,336 (+29.0%), from €18,377 to €23,713
- Tax, wage and social debts -€2,932
down €2,932 (-62.1%), from €4,722 to €1,790
- Gross operating margin -€1,625
down €1,625 (-2.5%), from €64,728 to €63,104
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 | €158,963 | €185,975 | +€27,012 | +17.0% |
| Fixed assets | 21/28 | €6,715 | €3,956 | -€2,759 | -41.1% |
| Intangible fixed assets | 21 | €651 | €123 | -€528 | -81.1% |
| Tangible fixed assets | 22/27 | €6,064 | €3,833 | -€2,231 | -36.8% |
| Plant, machinery and equipment | 23 | €625 | €206 | -€419 | -67.0% |
| Furniture and vehicles | 24 | €5,439 | €3,626 | -€1,813 | -33.3% |
| Current assets | 29/58 | €152,248 | €182,020 | +€29,771 | +19.6% |
| Amounts receivable within one year | 40/41 | €19,820 | €16,964 | -€2,856 | -14.4% |
| Trade receivables | 40 | €13,030 | €10,671 | -€2,359 | -18.1% |
| Other amounts receivable | 41 | €6,790 | €6,294 | -€497 | -7.3% |
| Current investments | 50/53 | €26,133 | €94,985 | +€68,852 | +263.5% |
| Cash at bank and in hand | 54/58 | €104,360 | €68,402 | -€35,958 | -34.5% |
| Deferred charges and accrued income | 490/1 | €1,935 | €1,669 | -€266 | -13.8% |
| Total equity and liabilities | 10/49 | €158,963 | €185,975 | +€27,012 | +17.0% |
| Equity | 10/15 | €132,952 | €157,431 | +€24,479 | +18.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €129,952 | €154,431 | +€24,479 | +18.8% |
| Distributable reserves | 133 | €129,952 | €154,431 | +€24,479 | +18.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,011 | €28,544 | +€2,533 | +9.7% |
| Amounts payable within one year | 42/48 | €24,728 | €26,719 | +€1,991 | +8.1% |
| Trade debts | 44 | €1,629 | €1,216 | -€413 | -25.3% |
| Suppliers | 440/4 | €1,629 | €1,216 | -€413 | -25.3% |
| Taxes, remuneration and social security | 45 | €4,722 | €1,790 | -€2,932 | -62.1% |
| Taxes | 450/3 | €4,722 | €1,790 | -€2,932 | -62.1% |
| Other amounts payable | 47/48 | €18,377 | €23,713 | +€5,336 | +29.0% |
| Accrued charges and deferred income | 492/3 | €1,283 | €1,825 | +€542 | +42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,076 | €2,759 | -€316 | -10.3% |
| Other operating charges | 640/8 | €643 | €689 | +€46 | +7.1% |
| Non-recurring operating charges | 66A | €122 | €949 | +€827 | +675.8% |
| Gross operating margin | 9900 | €64,728 | €63,104 | -€1,625 | -2.5% |
| Operating profit (loss) | 9901 | €60,887 | €58,707 | -€2,181 | -3.6% |
| Financial income | 75/76B | €2,302 | €2,833 | +€531 | +23.1% |
| Recurring financial income | 75 | €2,302 | €2,833 | +€531 | +23.1% |
| Financial charges | 65/66B | €527 | €592 | +€65 | +12.3% |
| Recurring financial charges | 65 | €527 | €592 | +€65 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €62,662 | €60,948 | -€1,715 | -2.7% |
| Income taxes | 67/77 | €12,817 | €12,469 | -€349 | -2.7% |
| Profit (loss) for the period | 9904 | €49,845 | €48,479 | -€1,366 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,845 | €48,479 | -€1,366 | -2.7% |
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.