B-CONSULTING: 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-CONSULTING
Largest movements
- Intangible fixed assets +€88,808
new in 2025: €88,808
- Receivables within one year +€53,036
up €53,036 (+69.4%), from €76,368 to €129,404
of which Trade receivables: +€53,036
- Cash -€7,249
no longer reported in 2025 (was €7,249)
mainly Investment in fixed assets (net) (-€105,668) and Receivables within one year (-€53,036)
- Receivables after one year +€7,000
new in 2025: €7,000
- Deferred charges and accrued income +€3,947
up €3,947 (+136%), from €2,913 to €6,859
- Trade debts +€81,535
up €81,535 (+100.0%), from €81,554 to €163,089
- Advances received +€51,960
new in 2025: €51,960
- Short-term financial debts +€28,406
new in 2025: €28,406
- Tax, wage and social debts -€10,621
down €10,621 (-36.9%), from €28,786 to €18,165
of which Taxes: -€14,722
- Other debts -€4,406
down €4,406 (-98.2%), from €4,485 to €79
- Gross operating margin +€41,083
up €41,083 (+77.9%), from €52,705 to €93,788
- Staff costs +€32,589
up €32,589 (+115%), from €28,234 to €60,823
- Depreciation +€12,697
up €12,697 (+356%), from €3,565 to €16,262
- Other operating charges -€8,249
down €8,249 (-62.4%), from €13,219 to €4,970
- Financial charges +€6,930
up €6,930 (+179%), from €3,866 to €10,797
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 | €117,561 | €263,700 | +€146,139 | +124% |
| Fixed assets | 21/28 | €31,032 | €120,437 | +€89,405 | +288% |
| Intangible fixed assets | 21 | - | €88,808 | +€88,808 | |
| Tangible fixed assets | 22/27 | €30,669 | €31,266 | +€598 | +1.9% |
| Furniture and vehicles | 24 | €7,381 | €6,263 | -€1,118 | -15.1% |
| Other tangible fixed assets | 26 | €23,288 | €25,003 | +€1,715 | +7.4% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €86,529 | €143,263 | +€56,734 | +65.6% |
| Amounts receivable after more than one year | 29 | - | €7,000 | +€7,000 | |
| Other amounts receivable | 291 | - | €7,000 | +€7,000 | |
| Amounts receivable within one year | 40/41 | €76,368 | €129,404 | +€53,036 | +69.4% |
| Trade receivables | 40 | €76,355 | €129,391 | +€53,036 | +69.5% |
| Other amounts receivable | 41 | €13 | €13 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,249 | - | -€7,249 | |
| Deferred charges and accrued income | 490/1 | €2,913 | €6,859 | +€3,947 | +136% |
| Total equity and liabilities | 10/49 | €117,561 | €263,700 | +€146,139 | +124% |
| Equity | 10/15 | €2,736 | €2,001 | -€735 | -26.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €236 | -€499 | -€735 | |
| Amounts payable | 17/49 | €114,825 | €261,700 | +€146,874 | +128% |
| Amounts payable within one year | 42/48 | €114,825 | €261,700 | +€146,874 | +128% |
| Financial debts | 43 | - | €28,406 | +€28,406 | |
| Credit institutions | 430/8 | - | €28,406 | +€28,406 | |
| Trade debts | 44 | €81,554 | €163,089 | +€81,535 | +100.0% |
| Suppliers | 440/4 | €81,554 | €163,089 | +€81,535 | +100.0% |
| Advances received on contracts in progress | 46 | - | €51,960 | +€51,960 | |
| Taxes, remuneration and social security | 45 | €28,786 | €18,165 | -€10,621 | -36.9% |
| Taxes | 450/3 | €25,255 | €10,533 | -€14,722 | -58.3% |
| Remuneration and social security | 454/9 | €3,531 | €7,632 | +€4,101 | +116% |
| Other amounts payable | 47/48 | €4,485 | €79 | -€4,406 | -98.2% |
| Remuneration, social security and pensions | 62 | €28,234 | €60,823 | +€32,589 | +115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,565 | €16,262 | +€12,697 | +356% |
| Other operating charges | 640/8 | €13,219 | €4,970 | -€8,249 | -62.4% |
| Gross operating margin | 9900 | €52,705 | €93,788 | +€41,083 | +77.9% |
| Operating profit (loss) | 9901 | €7,687 | €11,732 | +€4,046 | +52.6% |
| Financial income | 75/76B | €0 | €147 | +€146 | +58,564% |
| Recurring financial income | 75 | €0 | €147 | +€146 | +58,564% |
| Financial charges | 65/66B | €3,866 | €10,797 | +€6,930 | +179% |
| Recurring financial charges | 65 | €3,866 | €10,797 | +€6,930 | +179% |
| Profit (loss) for the period before taxes | 9903 | €3,820 | €1,082 | -€2,738 | -71.7% |
| Income taxes | 67/77 | €2,335 | €1,818 | -€518 | -22.2% |
| Profit (loss) for the period | 9904 | €1,485 | -€735 | -€2,220 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,485 | -€735 | -€2,220 |
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 15 October 2026 via checked.be.