B&M 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&M Consulting
Largest movements
- Cash +€12,173
up €12,173 (+119%), from €10,217 to €22,390
mainly Net result for the year (+€11,863) and Tax, wage and social debts (+€1,118)
- Receivables within one year +€871
up €871 (+31.2%), from €2,788 to €3,659
of which Trade receivables: +€896
- Profit (loss) carried forward +€11,863
up €11,863 (+114%), from €10,435 to €22,297
- Tax, wage and social debts +€1,118
up €1,118 (+38.2%), from €2,929 to €4,048
- Gross operating margin +€11,085
up €11,085 (+217%), from €5,106 to €16,190
- Taxes +€2,156
up €2,156 (+251%), from €860 to €3,016
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 | €16,443 | €29,345 | +€12,901 | +78.5% |
| Fixed assets | 21/28 | €3,439 | €3,296 | -€142 | -4.1% |
| Tangible fixed assets | 22/27 | €3,439 | €3,296 | -€142 | -4.1% |
| Furniture and vehicles | 24 | €1,921 | €1,948 | +€27 | +1.4% |
| Other tangible fixed assets | 26 | €1,517 | €1,348 | -€169 | -11.2% |
| Current assets | 29/58 | €13,005 | €26,048 | +€13,044 | +100% |
| Amounts receivable within one year | 40/41 | €2,788 | €3,659 | +€871 | +31.2% |
| Trade receivables | 40 | €1,500 | €2,396 | +€896 | +59.7% |
| Other amounts receivable | 41 | €1,288 | €1,263 | -€25 | -2.0% |
| Cash at bank and in hand | 54/58 | €10,217 | €22,390 | +€12,173 | +119% |
| Total equity and liabilities | 10/49 | €16,443 | €29,345 | +€12,901 | +78.5% |
| Equity | 10/15 | €13,435 | €25,297 | +€11,863 | +88.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,435 | €22,297 | +€11,863 | +114% |
| Amounts payable | 17/49 | €3,009 | €4,048 | +€1,039 | +34.5% |
| Amounts payable within one year | 42/48 | €3,009 | €4,048 | +€1,039 | +34.5% |
| Trade debts | 44 | €79 | - | -€79 | |
| Suppliers | 440/4 | €79 | - | -€79 | |
| Taxes, remuneration and social security | 45 | €2,929 | €4,048 | +€1,118 | +38.2% |
| Taxes | 450/3 | €2,929 | €4,048 | +€1,118 | +38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €885 | €1,005 | +€120 | +13.6% |
| Other operating charges | 640/8 | €217 | €269 | +€53 | +24.3% |
| Gross operating margin | 9900 | €5,106 | €16,190 | +€11,085 | +217% |
| Operating profit (loss) | 9901 | €4,004 | €14,916 | +€10,912 | +273% |
| Financial income | 75/76B | €70 | €67 | -€4 | -5.3% |
| Recurring financial income | 75 | €70 | €67 | -€4 | -5.3% |
| Financial charges | 65/66B | €96 | €104 | +€9 | +9.1% |
| Recurring financial charges | 65 | €96 | €104 | +€9 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €3,979 | €14,878 | +€10,900 | +274% |
| Income taxes | 67/77 | €860 | €3,016 | +€2,156 | +251% |
| Profit (loss) for the period | 9904 | €3,119 | €11,863 | +€8,744 | +280% |
| Profit (loss) for the period to be appropriated | 9905 | €3,119 | €11,863 | +€8,744 | +280% |
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 15 October 2026 via checked.be.