B-Consumer SA: 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-Consumer SA
Largest movements
- Receivables within one year +€10.3m
up €10.3m (+66.1%), from €15.6m to €25.9m
of which Trade receivables: +€7.9m
- Receivables after one year +€4.0m
up €4.0m (+65.8%), from €6.1m to €10.1m
- Cash -€2.7m
down €2.7m (-67.9%), from €4.0m to €1.3m
mainly Receivables within one year (-€10.3m) and Receivables after one year (-€4.0m)
- Debts after one year +€10.2m
up €10.2m (+41.8%), from €24.3m to €34.5m
- Accrued charges and deferred income +€1.2m
up €1.2m (+139.4%), from €866,389 to €2.1m
- Financial charges +€1.3m
up €1.3m (+68.2%), from €1.8m to €3.1m
- Turnover +€1.2m
up €1.2m (+67.6%), from €1.7m to €2.9m
- Other operating income +€173,612
up €173,612 (+59.5%), from €292,019 to €465,631
- Financial income -€57,891
down €57,891 (-55.1%), from €104,978 to €47,087
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 | €25,764,867 | €37,293,570 | +€11.5m | +44.7% |
| Current assets | 29/58 | €25,764,867 | €37,293,570 | +€11.5m | +44.7% |
| Amounts receivable after more than one year | 29 | €6,078,707 | €10,075,881 | +€4.0m | +65.8% |
| Trade receivables | 290 | €6,078,707 | €10,075,881 | +€4.0m | +65.8% |
| Amounts receivable within one year | 40/41 | €15,580,013 | €25,877,669 | +€10.3m | +66.1% |
| Trade receivables | 40 | €13,383,013 | €21,290,964 | +€7.9m | +59.1% |
| Other amounts receivable | 41 | €2,197,000 | €4,586,705 | +€2.4m | +108.8% |
| Cash at bank and in hand | 54/58 | €3,996,806 | €1,284,832 | -€2.7m | -67.9% |
| Deferred charges and accrued income | 490/1 | €109,341 | €55,188 | -€54,153 | -49.5% |
| Total equity and liabilities | 10/49 | €25,764,867 | €37,293,570 | +€11.5m | +44.7% |
| Equity | 10/15 | €121,500 | €131,500 | +€10,000 | +8.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,500 | +€500 | +16.7% |
| Non-distributable reserves | 130/1 | €3,000 | €3,500 | +€500 | +16.7% |
| Legal reserve | 130 | €3,000 | €3,500 | +€500 | +16.7% |
| Profit (loss) carried forward | 14 | €57,000 | €66,500 | +€9,500 | +16.7% |
| Amounts payable | 17/49 | €25,643,367 | €37,162,070 | +€11.5m | +44.9% |
| Amounts payable after more than one year | 17 | €24,319,458 | €34,494,686 | +€10.2m | +41.8% |
| Financial debts | 170/4 | €24,319,458 | €34,494,686 | +€10.2m | +41.8% |
| Subordinated loans | 170 | €6,419,458 | €7,494,686 | +€1.1m | +16.7% |
| Unsubordinated bonds | 171 | €17,900,000 | €27,000,000 | +€9.1m | +50.8% |
| Amounts payable within one year | 42/48 | €457,520 | €593,274 | +€135,754 | +29.7% |
| Other amounts payable | 47/48 | €457,520 | €593,274 | +€135,754 | +29.7% |
| Accrued charges and deferred income | 492/3 | €866,389 | €2,074,110 | +€1.2m | +139.4% |
| Operating income | 70/76A | €2,011,442 | €3,347,336 | +€1.3m | +66.4% |
| Turnover | 70 | €1,719,423 | €2,881,705 | +€1.2m | +67.6% |
| Other operating income | 74 | €292,019 | €465,631 | +€173,612 | +59.5% |
| Operating charges | 60/66A | €256,670 | €272,326 | +€15,656 | +6.1% |
| Services and other goods | 61 | €232,125 | €250,821 | +€18,696 | +8.1% |
| Other operating charges | 640/8 | €24,545 | €21,505 | -€3,040 | -12.4% |
| Operating profit (loss) | 9901 | €1,754,772 | €3,075,010 | +€1.3m | +75.2% |
| Financial income | 75/76B | €104,978 | €47,087 | -€57,891 | -55.1% |
| Recurring financial income | 75 | €104,978 | €47,087 | -€57,891 | -55.1% |
| Income from current assets | 751 | €91,404 | €36,140 | -€55,264 | -60.5% |
| Other financial income | 752/9 | €13,574 | €10,947 | -€2,627 | -19.4% |
| Financial charges | 65/66B | €1,849,750 | €3,112,097 | +€1.3m | +68.2% |
| Recurring financial charges | 65 | €1,849,750 | €3,112,097 | +€1.3m | +68.2% |
| Debt charges | 650 | €1,314,817 | €1,105,345 | -€209,472 | -15.9% |
| Other financial charges | 652/9 | €534,933 | €2,006,752 | +€1.5m | +275.1% |
| Profit (loss) for the period before taxes | 9903 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) for the period | 9904 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,000 | €10,000 | = | 0.0% |
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 12 October 2026 via checked.be.