B-F CONSULT: 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-F CONSULT
Largest movements
- Cash -€30,858
down €30,858 (-62.7%), from €49,245 to €18,387
mainly Other debts (-€21,135) and Contributions, distributions and other (-€11,355)
- Receivables within one year +€2,831
up €2,831 (+10.8%), from €26,273 to €29,104
of which Other amounts receivable: +€2,923
- Tangible fixed assets -€980
no longer reported in 2025 (was €980)
- Other debts -€21,135
down €21,135 (-68.9%), from €30,665 to €9,530
- Reserves -€6,355
down €6,355 (-77.4%), from €8,214 to €1,859
of which Distributable reserves: -€6,355
- Profit (loss) carried forward -€4,988
down €4,988 (-17.1%), from €29,236 to €24,248
- Accrued charges and deferred income +€2,900
new in 2025: €2,900
- Depreciation -€4,771
down €4,771 (-83.0%), from €5,751 to €980
- Gross operating margin -€1,072
down €1,072 (-30.9%), from €3,471 to €2,399
- Staff costs +€400
new in 2025: €400
- Taxes +€260
up €260 (+325%), from €80 to €340
- Financial income -€149
down €149 (-43.3%), from €344 to €195
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 | €77,432 | €48,425 | -€29,007 | -37.5% |
| Fixed assets | 21/28 | €1,724 | €744 | -€980 | -56.8% |
| Tangible fixed assets | 22/27 | €980 | - | -€980 | |
| Furniture and vehicles | 24 | €980 | - | -€980 | |
| Financial fixed assets | 28 | €744 | €744 | = | 0.0% |
| Current assets | 29/58 | €75,708 | €47,681 | -€28,027 | -37.0% |
| Amounts receivable within one year | 40/41 | €26,273 | €29,104 | +€2,831 | +10.8% |
| Trade receivables | 40 | €26,180 | €26,088 | -€92 | -0.4% |
| Other amounts receivable | 41 | €93 | €3,016 | +€2,923 | +3,143% |
| Cash at bank and in hand | 54/58 | €49,245 | €18,387 | -€30,858 | -62.7% |
| Deferred charges and accrued income | 490/1 | €190 | €190 | = | 0.0% |
| Total equity and liabilities | 10/49 | €77,432 | €48,425 | -€29,007 | -37.5% |
| Equity | 10/15 | €43,647 | €32,304 | -€11,343 | -26.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €8,214 | €1,859 | -€6,355 | -77.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €6,355 | - | -€6,355 | |
| Profit (loss) carried forward | 14 | €29,236 | €24,248 | -€4,988 | -17.1% |
| Amounts payable | 17/49 | €33,785 | €16,121 | -€17,664 | -52.3% |
| Amounts payable within one year | 42/48 | €33,785 | €13,221 | -€20,564 | -60.9% |
| Trade debts | 44 | €97 | €352 | +€255 | +263% |
| Suppliers | 440/4 | €97 | €352 | +€255 | +263% |
| Taxes, remuneration and social security | 45 | €3,023 | €3,339 | +€316 | +10.5% |
| Taxes | 450/3 | €3,023 | €3,339 | +€316 | +10.5% |
| Other amounts payable | 47/48 | €30,665 | €9,530 | -€21,135 | -68.9% |
| Accrued charges and deferred income | 492/3 | - | €2,900 | +€2,900 | |
| Remuneration, social security and pensions | 62 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,751 | €980 | -€4,771 | -83.0% |
| Other operating charges | 640/8 | €900 | €793 | -€107 | -11.9% |
| Gross operating margin | 9900 | €3,471 | €2,399 | -€1,072 | -30.9% |
| Operating profit (loss) | 9901 | -€3,180 | €226 | +€3,406 | |
| Financial income | 75/76B | €344 | €195 | -€149 | -43.3% |
| Recurring financial income | 75 | €344 | €195 | -€149 | -43.3% |
| Financial charges | 65/66B | €69 | €69 | = | 0.0% |
| Recurring financial charges | 65 | €69 | €69 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,905 | €352 | +€3,257 | |
| Income taxes | 67/77 | €80 | €340 | +€260 | +325% |
| Profit (loss) for the period | 9904 | -€2,985 | €12 | +€2,997 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,985 | €12 | +€2,997 |
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.