B-Life 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-Life Consulting
Largest movements
- Cash -€25,680
down €25,680 (-51.7%), from €49,692 to €24,012
mainly Contributions, distributions and other (-€47,000) and Receivables within one year (-€4,359)
- Receivables within one year +€4,359
up €4,359 (+15.2%), from €28,735 to €33,094
of which Other amounts receivable: +€5,926
- Profit (loss) carried forward -€33,408
down €33,408 (-44.3%), from €75,482 to €42,075
- Other debts +€12,000
new in 2025: €12,000
- Tax, wage and social debts -€1,057
down €1,057 (-14.6%), from €7,228 to €6,171
- Gross operating margin -€20,463
down €20,463 (-50.2%), from €40,791 to €20,328
- Taxes -€4,255
down €4,255 (-48.6%), from €8,749 to €4,494
- Financial income -€492
down €492 (-56.2%), from €876 to €384
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 | €85,380 | €62,769 | -€22,611 | -26.5% |
| Fixed assets | 21/28 | €6,454 | €5,663 | -€790 | -12.2% |
| Tangible fixed assets | 22/27 | €2,754 | €1,963 | -€790 | -28.7% |
| Plant, machinery and equipment | 23 | €296 | €206 | -€90 | -30.4% |
| Furniture and vehicles | 24 | €2,458 | €1,758 | -€700 | -28.5% |
| Financial fixed assets | 28 | €3,700 | €3,700 | = | 0.0% |
| Current assets | 29/58 | €78,927 | €57,106 | -€21,821 | -27.6% |
| Amounts receivable within one year | 40/41 | €28,735 | €33,094 | +€4,359 | +15.2% |
| Trade receivables | 40 | €23,861 | €22,294 | -€1,567 | -6.6% |
| Other amounts receivable | 41 | €4,873 | €10,800 | +€5,926 | +122% |
| Cash at bank and in hand | 54/58 | €49,692 | €24,012 | -€25,680 | -51.7% |
| Deferred charges and accrued income | 490/1 | €500 | - | -€500 | |
| Total equity and liabilities | 10/49 | €85,380 | €62,769 | -€22,611 | -26.5% |
| Equity | 10/15 | €76,482 | €43,075 | -€33,408 | -43.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,482 | €42,075 | -€33,408 | -44.3% |
| Amounts payable | 17/49 | €8,898 | €19,694 | +€10,796 | +121% |
| Amounts payable within one year | 42/48 | €8,872 | €19,694 | +€10,822 | +122% |
| Trade debts | 44 | €1,644 | €1,523 | -€121 | -7.4% |
| Suppliers | 440/4 | €1,644 | €1,523 | -€121 | -7.4% |
| Taxes, remuneration and social security | 45 | €7,228 | €6,171 | -€1,057 | -14.6% |
| Taxes | 450/3 | €7,228 | €6,171 | -€1,057 | -14.6% |
| Other amounts payable | 47/48 | - | €12,000 | +€12,000 | |
| Accrued charges and deferred income | 492/3 | €26 | - | -€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €778 | €790 | +€12 | +1.6% |
| Other operating charges | 640/8 | €161 | €485 | +€325 | +202% |
| Gross operating margin | 9900 | €40,791 | €20,328 | -€20,463 | -50.2% |
| Operating profit (loss) | 9901 | €39,852 | €19,052 | -€20,800 | -52.2% |
| Financial income | 75/76B | €876 | €384 | -€492 | -56.2% |
| Recurring financial income | 75 | €876 | €384 | -€492 | -56.2% |
| Financial charges | 65/66B | €1,460 | €1,350 | -€110 | -7.5% |
| Recurring financial charges | 65 | €1,460 | €1,350 | -€110 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €39,268 | €18,086 | -€21,182 | -53.9% |
| Income taxes | 67/77 | €8,749 | €4,494 | -€4,255 | -48.6% |
| Profit (loss) for the period | 9904 | €30,519 | €13,592 | -€16,926 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,519 | €13,592 | -€16,926 | -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 31 October 2026 via checked.be.