B.CyberConsulting: 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.CyberConsulting
Largest movements
- Cash +€31,515
up €31,515 (+28.4%), from €110,848 to €142,362
mainly Other debts (+€140,553) and Net result for the year (+€62,972)
- Tangible fixed assets +€9,578
up €9,578 (+48.0%), from €19,946 to €29,523
of which Other tangible fixed assets: +€13,742
- Receivables within one year +€2,532
up €2,532 (+15.3%), from €16,539 to €19,071
of which Trade receivables: +€5,194
- Other debts +€140,553
up €140,553 (+12,836%), from €1,095 to €141,648
- Profit (loss) carried forward -€76,528
down €76,528 (-63.9%), from €119,716 to €43,188
- Tax, wage and social debts -€20,675
down €20,675 (-78.1%), from €26,471 to €5,796
of which Taxes: -€21,014
- Gross operating margin +€12,179
up €12,179 (+16.1%), from €75,681 to €87,861
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 | €150,555 | €194,785 | +€44,229 | +29.4% |
| Fixed assets | 21/28 | €20,001 | €29,578 | +€9,578 | +47.9% |
| Tangible fixed assets | 22/27 | €19,946 | €29,523 | +€9,578 | +48.0% |
| Furniture and vehicles | 24 | €19,946 | €15,782 | -€4,164 | -20.9% |
| Other tangible fixed assets | 26 | - | €13,742 | +€13,742 | |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €130,555 | €165,206 | +€34,652 | +26.5% |
| Amounts receivable within one year | 40/41 | €16,539 | €19,071 | +€2,532 | +15.3% |
| Trade receivables | 40 | €13,539 | €18,733 | +€5,194 | +38.4% |
| Other amounts receivable | 41 | €3,000 | €339 | -€2,661 | -88.7% |
| Cash at bank and in hand | 54/58 | €110,848 | €142,362 | +€31,515 | +28.4% |
| Deferred charges and accrued income | 490/1 | €3,168 | €3,773 | +€605 | +19.1% |
| Total equity and liabilities | 10/49 | €150,555 | €194,785 | +€44,229 | +29.4% |
| Equity | 10/15 | €122,716 | €46,188 | -€76,528 | -62.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,716 | €43,188 | -€76,528 | -63.9% |
| Amounts payable | 17/49 | €27,840 | €148,597 | +€120,757 | +434% |
| Amounts payable within one year | 42/48 | €27,752 | €148,507 | +€120,756 | +435% |
| Trade debts | 44 | €186 | €1,063 | +€877 | +473% |
| Suppliers | 440/4 | €186 | €1,063 | +€877 | +473% |
| Taxes, remuneration and social security | 45 | €26,471 | €5,796 | -€20,675 | -78.1% |
| Taxes | 450/3 | €23,808 | €2,794 | -€21,014 | -88.3% |
| Remuneration and social security | 454/9 | €2,663 | €3,002 | +€339 | +12.7% |
| Other amounts payable | 47/48 | €1,095 | €141,648 | +€140,553 | +12,836% |
| Accrued charges and deferred income | 492/3 | €88 | €90 | +€2 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,804 | €8,186 | +€382 | +4.9% |
| Other operating charges | 640/8 | €451 | €483 | +€32 | +7.1% |
| Gross operating margin | 9900 | €75,681 | €87,861 | +€12,179 | +16.1% |
| Operating profit (loss) | 9901 | €67,426 | €79,192 | +€11,765 | +17.4% |
| Financial charges | 65/66B | €72 | €73 | +€1 | +1.9% |
| Recurring financial charges | 65 | €72 | €73 | +€1 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €67,355 | €79,119 | +€11,764 | +17.5% |
| Income taxes | 67/77 | €15,833 | €16,147 | +€314 | +2.0% |
| Profit (loss) for the period | 9904 | €51,522 | €62,972 | +€11,450 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,522 | €62,972 | +€11,450 | +22.2% |
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 19 October 2026 via checked.be.