B&DB 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&DB Consulting
Largest movements
- Tangible fixed assets +€59,299
up €59,299 (+206%), from €28,782 to €88,080
of which Land and buildings: +€34,665
- Cash -€45,056
down €45,056 (-51.6%), from €87,266 to €42,210
mainly Contributions, distributions and other (-€69,025) and Investment in fixed assets (net) (-€63,504)
- Receivables within one year +€16,540
up €16,540 (+88.2%), from €18,762 to €35,302
of which Trade receivables: +€19,845
- Current investments +€6,600
new in 2025: €6,600
- Other debts +€46,757
up €46,757 (+654%), from €7,145 to €53,902
- Debts after one year -€4,684
down €4,684 (-90.7%), from €5,164 to €480
of which Financial debts: -€5,164
- Reserves -€4,569
down €4,569 (-4.4%), from €104,545 to €99,975
- Tax, wage and social debts +€2,852
up €2,852 (+40.9%), from €6,973 to €9,825
- Current portion of long-term debt -€2,274
down €2,274 (-30.6%), from €7,437 to €5,164
- Gross operating margin +€34,911
up €34,911 (+52.9%), from €66,033 to €100,944
- Taxes +€10,924
up €10,924 (+93.4%), from €11,695 to €22,620
- Other operating charges +€1,656
up €1,656 (+41.8%), from €3,961 to €5,618
- Depreciation +€1,241
up €1,241 (+41.8%), from €2,965 to €4,206
- Financial charges +€1,182
up €1,182 (+41.3%), from €2,864 to €4,046
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 | €136,363 | €174,294 | +€37,931 | +27.8% |
| Fixed assets | 21/28 | €28,782 | €88,080 | +€59,299 | +206% |
| Tangible fixed assets | 22/27 | €28,782 | €88,080 | +€59,299 | +206% |
| Land and buildings | 22 | €24,775 | €59,439 | +€34,665 | +140% |
| Plant, machinery and equipment | 23 | €2,124 | €1,060 | -€1,064 | -50.1% |
| Furniture and vehicles | 24 | €1,883 | €27,581 | +€25,698 | +1,365% |
| Current assets | 29/58 | €107,582 | €86,214 | -€21,368 | -19.9% |
| Amounts receivable within one year | 40/41 | €18,762 | €35,302 | +€16,540 | +88.2% |
| Trade receivables | 40 | €15,458 | €35,302 | +€19,845 | +128% |
| Other amounts receivable | 41 | €3,305 | €0 | -€3,305 | -100% |
| Current investments | 50/53 | - | €6,600 | +€6,600 | |
| Cash at bank and in hand | 54/58 | €87,266 | €42,210 | -€45,056 | -51.6% |
| Deferred charges and accrued income | 490/1 | €1,553 | €2,101 | +€548 | +35.3% |
| Total equity and liabilities | 10/49 | €136,363 | €174,294 | +€37,931 | +27.8% |
| Equity | 10/15 | €107,545 | €102,975 | -€4,569 | -4.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €104,545 | €99,975 | -€4,569 | -4.4% |
| Distributable reserves | 133 | €104,545 | €99,975 | -€4,569 | -4.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,819 | €71,319 | +€42,500 | +147% |
| Amounts payable after more than one year | 17 | €5,164 | €480 | -€4,684 | -90.7% |
| Financial debts | 170/4 | €5,164 | €0 | -€5,164 | -100% |
| Other amounts payable | 178/9 | - | €480 | +€480 | |
| Amounts payable within one year | 42/48 | €23,655 | €69,456 | +€45,801 | +194% |
| Current portion of amounts payable after more than one year | 42 | €7,437 | €5,164 | -€2,274 | -30.6% |
| Financial debts | 43 | €237 | €103 | -€135 | -56.8% |
| Credit institutions | 430/8 | €237 | €103 | -€135 | -56.8% |
| Trade debts | 44 | €1,863 | €463 | -€1,400 | -75.2% |
| Suppliers | 440/4 | €1,863 | €463 | -€1,400 | -75.2% |
| Taxes, remuneration and social security | 45 | €6,973 | €9,825 | +€2,852 | +40.9% |
| Taxes | 450/3 | €6,973 | €9,825 | +€2,852 | +40.9% |
| Other amounts payable | 47/48 | €7,145 | €53,902 | +€46,757 | +654% |
| Accrued charges and deferred income | 492/3 | - | €1,383 | +€1,383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,965 | €4,206 | +€1,241 | +41.8% |
| Other operating charges | 640/8 | €3,961 | €5,618 | +€1,656 | +41.8% |
| Gross operating margin | 9900 | €66,033 | €100,944 | +€34,911 | +52.9% |
| Operating profit (loss) | 9901 | €59,106 | €91,121 | +€32,014 | +54.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,864 | €4,046 | +€1,182 | +41.3% |
| Recurring financial charges | 65 | €2,864 | €4,046 | +€1,182 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €56,243 | €87,075 | +€30,832 | +54.8% |
| Income taxes | 67/77 | €11,695 | €22,620 | +€10,924 | +93.4% |
| Profit (loss) for the period | 9904 | €44,547 | €64,455 | +€19,908 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,547 | €64,455 | +€19,908 | +44.7% |
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 18 October 2026 via checked.be.