B-Fine Consulting: what changed
B-Fine Consulting
Largest movements
- Tangible fixed assets -€28,885
down €28,885 (-100%), from €28,885 to €0
- Receivables after one year +€22,000
new in 2025: €22,000
- Cash +€12,745
up €12,745 (+12.5%), from €101,629 to €114,375
mainly Other debts (+€119,844) and Investment in fixed assets (net) (+€28,454)
- Receivables within one year +€11,272
up €11,272 (+54.9%), from €20,531 to €31,804
of which Trade receivables: +€7,601
- Other debts +€119,844
up €119,844 (+76,700%), from €156 to €120,000
- Profit (loss) carried forward -€101,541
down €101,541 (-76.5%), from €132,685 to €31,143
- Tax, wage and social debts -€3,931
down €3,931 (-21.8%), from €18,070 to €14,139
of which Taxes: -€3,931
- Trade debts +€2,106
up €2,106 (+3,102%), from €68 to €2,174
- Gross operating margin -€40,456
down €40,456 (-56.7%), from €71,357 to €30,901
- Depreciation -€9,670
down €9,670 (-95.7%), from €10,101 to €431
- Taxes -€7,592
down €7,592 (-54.4%), from €13,951 to €6,358
- Other operating charges +€5,085
up €5,085 (+1,016%), from €501 to €5,586
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,979 | €171,895 | +€17,916 | +11.6% |
| Fixed assets | 21/28 | €28,885 | €0 | -€28,885 | -100% |
| Tangible fixed assets | 22/27 | €28,885 | €0 | -€28,885 | -100% |
| Furniture and vehicles | 24 | €28,885 | €0 | -€28,885 | -100% |
| Current assets | 29/58 | €125,094 | €171,895 | +€46,801 | +37.4% |
| Amounts receivable after more than one year | 29 | - | €22,000 | +€22,000 | |
| Other amounts receivable | 291 | - | €22,000 | +€22,000 | |
| Amounts receivable within one year | 40/41 | €20,531 | €31,804 | +€11,272 | +54.9% |
| Trade receivables | 40 | €20,531 | €28,133 | +€7,601 | +37.0% |
| Other amounts receivable | 41 | - | €3,671 | +€3,671 | |
| Current investments | 50/53 | - | €1,500 | +€1,500 | |
| Cash at bank and in hand | 54/58 | €101,629 | €114,375 | +€12,745 | +12.5% |
| Deferred charges and accrued income | 490/1 | €2,933 | €2,216 | -€717 | -24.4% |
| Total equity and liabilities | 10/49 | €153,979 | €171,895 | +€17,916 | +11.6% |
| Equity | 10/15 | €135,685 | €35,583 | -€100,102 | -73.8% |
| Contributions | 10/11 | €3,000 | €4,439 | +€1,439 | +48.0% |
| Profit (loss) carried forward | 14 | €132,685 | €31,143 | -€101,541 | -76.5% |
| Amounts payable | 17/49 | €18,294 | €136,312 | +€118,018 | +645% |
| Amounts payable within one year | 42/48 | €18,294 | €136,312 | +€118,018 | +645% |
| Trade debts | 44 | €68 | €2,174 | +€2,106 | +3,102% |
| Suppliers | 440/4 | €68 | €2,174 | +€2,106 | +3,102% |
| Taxes, remuneration and social security | 45 | €18,070 | €14,139 | -€3,931 | -21.8% |
| Taxes | 450/3 | €18,070 | €14,139 | -€3,931 | -21.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €156 | €120,000 | +€119,844 | +76,700% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,101 | €431 | -€9,670 | -95.7% |
| Other operating charges | 640/8 | €501 | €5,586 | +€5,085 | +1,016% |
| Gross operating margin | 9900 | €71,357 | €30,901 | -€40,456 | -56.7% |
| Operating profit (loss) | 9901 | €60,755 | €24,884 | -€35,871 | -59.0% |
| Financial charges | 65/66B | €111 | €67 | -€45 | -40.0% |
| Recurring financial charges | 65 | €111 | €67 | -€45 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €60,644 | €24,817 | -€35,827 | -59.1% |
| Income taxes | 67/77 | €13,951 | €6,358 | -€7,592 | -54.4% |
| Profit (loss) for the period | 9904 | €46,693 | €18,459 | -€28,235 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,693 | €18,459 | -€28,235 | -60.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.