B-Hill 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-Hill Consulting
Largest movements
- Receivables within one year +€67,442
up €67,442 (+245%), from €27,571 to €95,013
of which Other amounts receivable: +€54,870
- Cash -€1,717
down €1,717 (-10.9%), from €15,743 to €14,026
mainly Receivables within one year (-€67,442) and Other debts (-€601)
- Reserves +€81,170
new in 2025: €81,170
- Profit (loss) carried forward -€31,242
no longer reported in 2025 (was €31,242)
- Tax, wage and social debts +€16,398
up €16,398 (+144%), from €11,371 to €27,769
of which Taxes: +€14,398
- Gross operating margin +€22,880
up €22,880 (+57.0%), from €40,159 to €63,039
- Taxes +€4,904
up €4,904 (+61.1%), from €8,032 to €12,935
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 | €43,314 | €109,039 | +€65,725 | +152% |
| Current assets | 29/58 | €43,314 | €109,039 | +€65,725 | +152% |
| Amounts receivable within one year | 40/41 | €27,571 | €95,013 | +€67,442 | +245% |
| Trade receivables | 40 | €10,902 | €23,474 | +€12,572 | +115% |
| Other amounts receivable | 41 | €16,669 | €71,539 | +€54,870 | +329% |
| Cash at bank and in hand | 54/58 | €15,743 | €14,026 | -€1,717 | -10.9% |
| Total equity and liabilities | 10/49 | €43,314 | €109,039 | +€65,725 | +152% |
| Equity | 10/15 | €31,342 | €81,270 | +€49,928 | +159% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €81,170 | +€81,170 | |
| Distributable reserves | 133 | - | €81,170 | +€81,170 | |
| Profit (loss) carried forward | 14 | €31,242 | - | -€31,242 | |
| Amounts payable | 17/49 | €11,972 | €27,769 | +€15,797 | +132% |
| Amounts payable within one year | 42/48 | €11,972 | €27,769 | +€15,797 | +132% |
| Taxes, remuneration and social security | 45 | €11,371 | €27,769 | +€16,398 | +144% |
| Taxes | 450/3 | €11,371 | €25,769 | +€14,398 | +127% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €601 | - | -€601 | |
| Other operating charges | 640/8 | - | €131 | +€131 | |
| Gross operating margin | 9900 | €40,159 | €63,039 | +€22,880 | +57.0% |
| Operating profit (loss) | 9901 | €40,159 | €62,908 | +€22,749 | +56.6% |
| Financial charges | 65/66B | €27 | €45 | +€18 | +68.5% |
| Recurring financial charges | 65 | €27 | €45 | +€18 | +68.5% |
| Profit (loss) for the period before taxes | 9903 | €40,133 | €62,863 | +€22,731 | +56.6% |
| Income taxes | 67/77 | €8,032 | €12,935 | +€4,904 | +61.1% |
| Profit (loss) for the period | 9904 | €32,101 | €49,928 | +€17,827 | +55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,101 | €49,928 | +€17,827 | +55.5% |
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 16 October 2026 via checked.be.