B.O 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.O Consulting
Largest movements
- Current investments +€20,000
up €20,000 (+22.3%), from €89,769 to €109,769
- Cash +€4,927
up €4,927 (+6.2%), from €79,189 to €84,116
mainly Net result for the year (+€31,014) and Depreciation (+€996)
- Reserves +€31,014
up €31,014 (+22.7%), from €136,468 to €167,482
- Other debts -€4,209
down €4,209 (-50.1%), from €8,409 to €4,200
- Gross operating margin -€1,495
down €1,495 (-2.9%), from €51,915 to €50,420
- Financial income +€1,478
up €1,478 (+714%), from €207 to €1,685
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 | €171,496 | €197,031 | +€25,535 | +14.9% |
| Fixed assets | 21/28 | €2,538 | €3,146 | +€608 | +24.0% |
| Tangible fixed assets | 22/27 | €2,538 | €3,146 | +€608 | +24.0% |
| Plant, machinery and equipment | 23 | €1,527 | €2,017 | +€490 | +32.1% |
| Furniture and vehicles | 24 | €1,011 | €1,129 | +€118 | +11.7% |
| Current assets | 29/58 | €168,958 | €193,885 | +€24,927 | +14.8% |
| Current investments | 50/53 | €89,769 | €109,769 | +€20,000 | +22.3% |
| Cash at bank and in hand | 54/58 | €79,189 | €84,116 | +€4,927 | +6.2% |
| Total equity and liabilities | 10/49 | €171,496 | €197,031 | +€25,535 | +14.9% |
| Equity | 10/15 | €155,068 | €186,082 | +€31,014 | +20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €136,468 | €167,482 | +€31,014 | +22.7% |
| Non-distributable reserves | 130/1 | €136,468 | €167,482 | +€31,014 | +22.7% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €134,608 | €165,622 | +€31,014 | +23.0% |
| Amounts payable | 17/49 | €16,428 | €10,949 | -€5,479 | -33.4% |
| Amounts payable within one year | 42/48 | €16,428 | €10,949 | -€5,479 | -33.4% |
| Trade debts | 44 | - | €183 | +€183 | |
| Suppliers | 440/4 | - | €183 | +€183 | |
| Taxes, remuneration and social security | 45 | €8,019 | €6,566 | -€1,453 | -18.1% |
| Taxes | 450/3 | €8,019 | €6,566 | -€1,453 | -18.1% |
| Other amounts payable | 47/48 | €8,409 | €4,200 | -€4,209 | -50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €898 | €996 | +€98 | +10.9% |
| Other operating charges | 640/8 | €3,138 | €2,798 | -€340 | -10.8% |
| Gross operating margin | 9900 | €51,915 | €50,420 | -€1,495 | -2.9% |
| Operating profit (loss) | 9901 | €47,879 | €46,626 | -€1,253 | -2.6% |
| Financial income | 75/76B | €207 | €1,685 | +€1,478 | +714% |
| Recurring financial income | 75 | €207 | €1,685 | +€1,478 | +714% |
| Financial charges | 65/66B | €84 | €72 | -€12 | -14.3% |
| Recurring financial charges | 65 | €84 | €72 | -€12 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €48,002 | €48,239 | +€237 | +0.5% |
| Income taxes | 67/77 | €17,233 | €17,225 | -€8 | 0.0% |
| Profit (loss) for the period | 9904 | €30,769 | €31,014 | +€245 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,769 | €31,014 | +€245 | +0.8% |
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.