B&N Consulting: what changed
B&N Consulting
Largest movements
- Receivables within one year +€63,238
up €63,238 (+49.4%), from €128,128 to €191,366
of which Trade receivables: +€36,291
- Cash -€41,229
down €41,229 (-50.0%), from €82,441 to €41,213
mainly Receivables within one year (-€63,238) and Investment in fixed assets (net) (-€19,508)
- Tangible fixed assets +€12,817
up €12,817 (+289%), from €4,431 to €17,248
- Current investments +€12,000
up €12,000 (+300%), from €4,000 to €16,000
- Financial fixed assets +€3,460
new in 2025: €3,460
- Profit (loss) carried forward +€25,065
new in 2025: €25,065
- Tax, wage and social debts +€20,473
up €20,473 (+57.9%), from €35,341 to €55,813
of which Taxes: +€19,616
- Trade debts +€6,479
up €6,479 (+5.6%), from €116,429 to €122,908
- Staff costs -€16,108
down €16,108 (-83.1%), from €19,379 to €3,271
- Taxes +€2,489
up €2,489 (+32.8%), from €7,597 to €10,086
- Gross operating margin -€1,336
down €1,336 (-3.0%), from €44,607 to €43,271
- Financial charges +€775
up €775 (+50.7%), from €1,529 to €2,304
- Depreciation +€606
up €606 (+23.1%), from €2,624 to €3,231
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €219,000 | €271,017 | +€52,017 | +23.8% |
| Fixed assets | 21/28 | €4,431 | €20,708 | +€16,277 | +367% |
| Tangible fixed assets | 22/27 | €4,431 | €17,248 | +€12,817 | +289% |
| Furniture and vehicles | 24 | €4,431 | €17,248 | +€12,817 | +289% |
| Financial fixed assets | 28 | - | €3,460 | +€3,460 | |
| Current assets | 29/58 | €214,569 | €250,309 | +€35,740 | +16.7% |
| Amounts receivable within one year | 40/41 | €128,128 | €191,366 | +€63,238 | +49.4% |
| Trade receivables | 40 | €99,365 | €135,656 | +€36,291 | +36.5% |
| Other amounts receivable | 41 | €28,763 | €55,710 | +€26,947 | +93.7% |
| Current investments | 50/53 | €4,000 | €16,000 | +€12,000 | +300% |
| Cash at bank and in hand | 54/58 | €82,441 | €41,213 | -€41,229 | -50.0% |
| Deferred charges and accrued income | 490/1 | - | €1,730 | +€1,730 | |
| Total equity and liabilities | 10/49 | €219,000 | €271,017 | +€52,017 | +23.8% |
| Equity | 10/15 | €67,230 | €92,295 | +€25,065 | +37.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €66,230 | €66,230 | = | 0.0% |
| Distributable reserves | 133 | €66,230 | €66,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €25,065 | +€25,065 | |
| Amounts payable | 17/49 | €151,770 | €178,722 | +€26,952 | +17.8% |
| Amounts payable within one year | 42/48 | €151,770 | €178,722 | +€26,952 | +17.8% |
| Trade debts | 44 | €116,429 | €122,908 | +€6,479 | +5.6% |
| Suppliers | 440/4 | €116,429 | €122,908 | +€6,479 | +5.6% |
| Taxes, remuneration and social security | 45 | €35,341 | €55,813 | +€20,473 | +57.9% |
| Taxes | 450/3 | €26,836 | €46,452 | +€19,616 | +73.1% |
| Remuneration and social security | 454/9 | €8,504 | €9,361 | +€857 | +10.1% |
| Remuneration, social security and pensions | 62 | €19,379 | €3,271 | -€16,108 | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,624 | €3,231 | +€606 | +23.1% |
| Other operating charges | 640/8 | €511 | €1,020 | +€508 | +99.5% |
| Gross operating margin | 9900 | €44,607 | €43,271 | -€1,336 | -3.0% |
| Operating profit (loss) | 9901 | €22,092 | €35,750 | +€13,657 | +61.8% |
| Financial income | 75/76B | €1,392 | €1,706 | +€314 | +22.6% |
| Recurring financial income | 75 | €1,027 | €1,706 | +€679 | +66.1% |
| Non-recurring financial income | 76B | €365 | - | -€365 | |
| Financial charges | 65/66B | €1,529 | €2,304 | +€775 | +50.7% |
| Recurring financial charges | 65 | €1,529 | €2,304 | +€775 | +50.7% |
| Profit (loss) for the period before taxes | 9903 | €21,955 | €35,152 | +€13,196 | +60.1% |
| Income taxes | 67/77 | €7,597 | €10,086 | +€2,489 | +32.8% |
| Profit (loss) for the period | 9904 | €14,358 | €25,065 | +€10,707 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,358 | €25,065 | +€10,707 | +74.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.