B-LINK 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-LINK CONSULTING
Largest movements
- Receivables within one year +€31,063
up €31,063 (+313.6%), from €9,906 to €40,968
of which Other amounts receivable: +€28,783
- Cash -€10,649
down €10,649 (-32.7%), from €32,563 to €21,914
mainly Receivables within one year (-€31,063) and Current investments (-€3,000)
- Current investments +€3,000
new in 2025: €3,000
- Financial fixed assets +€1,238
new in 2025: €1,238
- Tangible fixed assets +€1,020
up €1,020 (+148.4%), from €687 to €1,708
- Profit (loss) carried forward +€16,788
up €16,788 (+54.4%), from €30,872 to €47,660
- Tax, wage and social debts +€8,581
up €8,581 (+170.2%), from €5,042 to €13,623
- Other debts -€759
no longer reported in 2025 (was €759)
- Financial charges +€797
up €797 (+42.7%), from €1,866 to €2,662
- Gross operating margin -€536
down €536 (-2.0%), from €27,261 to €26,725
- Taxes +€377
up €377 (+6.3%), from €6,032 to €6,410
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.
Cash bridge derived
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 | €43,156 | €68,828 | +€25,671 | +59.5% |
| Fixed assets | 21/28 | €687 | €2,945 | +€2,258 | +328.5% |
| Tangible fixed assets | 22/27 | €687 | €1,708 | +€1,020 | +148.4% |
| Plant, machinery and equipment | 23 | €687 | €1,708 | +€1,020 | +148.4% |
| Financial fixed assets | 28 | - | €1,238 | +€1,238 | |
| Current assets | 29/58 | €42,469 | €65,883 | +€23,413 | +55.1% |
| Amounts receivable within one year | 40/41 | €9,906 | €40,968 | +€31,063 | +313.6% |
| Trade receivables | 40 | €9,900 | €12,180 | +€2,280 | +23.0% |
| Other amounts receivable | 41 | €6 | €28,788 | +€28,783 | +505844.5% |
| Current investments | 50/53 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €32,563 | €21,914 | -€10,649 | -32.7% |
| Total equity and liabilities | 10/49 | €43,156 | €68,828 | +€25,671 | +59.5% |
| Equity | 10/15 | €34,872 | €51,660 | +€16,788 | +48.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,872 | €47,660 | +€16,788 | +54.4% |
| Amounts payable | 17/49 | €8,284 | €17,168 | +€8,884 | +107.2% |
| Amounts payable within one year | 42/48 | €8,284 | €17,168 | +€8,884 | +107.2% |
| Financial debts | 43 | - | €392 | +€392 | |
| Credit institutions | 430/8 | - | €392 | +€392 | |
| Trade debts | 44 | €2,483 | €3,153 | +€670 | +27.0% |
| Suppliers | 440/4 | €2,483 | €3,153 | +€670 | +27.0% |
| Taxes, remuneration and social security | 45 | €5,042 | €13,623 | +€8,581 | +170.2% |
| Taxes | 450/3 | €5,042 | €13,623 | +€8,581 | +170.2% |
| Other amounts payable | 47/48 | €759 | - | -€759 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €461 | €484 | +€22 | +4.8% |
| Other operating charges | 640/8 | €258 | €381 | +€123 | +47.7% |
| Gross operating margin | 9900 | €27,261 | €26,725 | -€536 | -2.0% |
| Operating profit (loss) | 9901 | €26,541 | €25,859 | -€682 | -2.6% |
| Financial income | 75/76B | €129 | €0 | -€128 | -99.9% |
| Recurring financial income | 75 | €129 | €0 | -€128 | -99.9% |
| Financial charges | 65/66B | €1,866 | €2,662 | +€797 | +42.7% |
| Recurring financial charges | 65 | €1,866 | €2,662 | +€797 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | €24,804 | €23,197 | -€1,607 | -6.5% |
| Income taxes | 67/77 | €6,032 | €6,410 | +€377 | +6.3% |
| Profit (loss) for the period | 9904 | €18,772 | €16,788 | -€1,984 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,772 | €16,788 | -€1,984 | -10.6% |
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 12 October 2026 via checked.be.