B&G Consultancy: 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&G Consultancy
Largest movements
- Cash +€62,440
up €62,440 (+28.2%), from €221,466 to €283,906
mainly Other debts (+€310,372) and Net result for the year (+€78,083)
- Tangible fixed assets -€13,376
down €13,376 (-22.6%), from €59,118 to €45,742
of which Furniture and vehicles: -€12,017
- Other debts +€310,372
up €310,372 (+1,749%), from €17,750 to €328,121
- Profit (loss) carried forward -€151,186
down €151,186 (-100%), from €151,186 to €0
- Reserves -€80,731
down €80,731 (-92.8%), from €86,990 to €6,260
- Current portion of long-term debt -€16,238
down €16,238 (-71.7%), from €22,634 to €6,396
- Debts after one year -€9,575
down €9,575 (-100%), from €9,575 to €0
- Gross operating margin +€40,509
up €40,509 (+60.2%), from €67,285 to €107,794
- Taxes -€5,475
down €5,475 (-36.1%), from €15,184 to €9,709
- Financial charges -€3,174
down €3,174 (-98.1%), from €3,235 to €61
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 | €315,668 | €362,858 | +€47,190 | +14.9% |
| Fixed assets | 21/28 | €59,118 | €45,742 | -€13,376 | -22.6% |
| Tangible fixed assets | 22/27 | €59,118 | €45,742 | -€13,376 | -22.6% |
| Plant, machinery and equipment | 23 | €7,319 | €5,748 | -€1,571 | -21.5% |
| Furniture and vehicles | 24 | €45,319 | €33,302 | -€12,017 | -26.5% |
| Other tangible fixed assets | 26 | €6,481 | €6,693 | +€212 | +3.3% |
| Current assets | 29/58 | €256,550 | €317,116 | +€60,566 | +23.6% |
| Amounts receivable within one year | 40/41 | €35,083 | €33,136 | -€1,947 | -5.6% |
| Trade receivables | 40 | €21,552 | €23,219 | +€1,667 | +7.7% |
| Other amounts receivable | 41 | €13,532 | €9,917 | -€3,614 | -26.7% |
| Cash at bank and in hand | 54/58 | €221,466 | €283,906 | +€62,440 | +28.2% |
| Deferred charges and accrued income | 490/1 | €0 | €74 | +€74 | |
| Total equity and liabilities | 10/49 | €315,668 | €362,858 | +€47,190 | +14.9% |
| Equity | 10/15 | €243,176 | €11,260 | -€231,917 | -95.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €86,990 | €6,260 | -€80,731 | -92.8% |
| Distributable reserves | 133 | €86,990 | €6,260 | -€80,731 | -92.8% |
| Profit (loss) carried forward | 14 | €151,186 | €0 | -€151,186 | -100% |
| Amounts payable | 17/49 | €72,492 | €351,598 | +€279,107 | +385% |
| Amounts payable after more than one year | 17 | €9,575 | €0 | -€9,575 | -100% |
| Financial debts | 170/4 | €9,575 | €0 | -€9,575 | -100% |
| Amounts payable within one year | 42/48 | €62,916 | €351,598 | +€288,682 | +459% |
| Current portion of amounts payable after more than one year | 42 | €22,634 | €6,396 | -€16,238 | -71.7% |
| Trade debts | 44 | €3,011 | €2,192 | -€818 | -27.2% |
| Suppliers | 440/4 | €3,011 | €2,192 | -€818 | -27.2% |
| Taxes, remuneration and social security | 45 | €19,522 | €14,889 | -€4,633 | -23.7% |
| Taxes | 450/3 | €19,522 | €14,889 | -€4,633 | -23.7% |
| Other amounts payable | 47/48 | €17,750 | €328,121 | +€310,372 | +1,749% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,051 | €17,839 | +€788 | +4.6% |
| Other operating charges | 640/8 | €1,204 | €2,101 | +€898 | +74.6% |
| Gross operating margin | 9900 | €67,285 | €107,794 | +€40,509 | +60.2% |
| Operating profit (loss) | 9901 | €49,030 | €87,853 | +€38,823 | +79.2% |
| Financial income | 75/76B | €12 | €0 | -€12 | -99.8% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -99.8% |
| Financial charges | 65/66B | €3,235 | €61 | -€3,174 | -98.1% |
| Recurring financial charges | 65 | €3,235 | €61 | -€3,174 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | €45,807 | €87,792 | +€41,985 | +91.7% |
| Income taxes | 67/77 | €15,184 | €9,709 | -€5,475 | -36.1% |
| Profit (loss) for the period | 9904 | €30,623 | €78,083 | +€47,460 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €30,623 | €78,083 | +€47,460 | +155% |
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 17 October 2026 via checked.be.