B&P 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&P Consulting
Largest movements
- Cash +€28,935
up €28,935 (+18.2%), from €158,944 to €187,878
mainly Net result for the year (+€48,982) and Depreciation (+€19,545)
- Tangible fixed assets -€12,183
down €12,183 (-36.3%), from €33,541 to €21,358
- Reserves +€48,982
up €48,982 (+31.7%), from €154,707 to €203,689
- Tax, wage and social debts -€14,081
down €14,081 (-36.4%), from €38,645 to €24,565
- Debts after one year -€10,124
down €10,124 (-100%), from €10,124 to €0
- Current portion of long-term debt -€4,817
down €4,817 (-32.2%), from €14,941 to €10,124
- Gross operating margin +€11,437
up €11,437 (+15.4%), from €74,095 to €85,532
- Taxes +€2,778
up €2,778 (+23.3%), from €11,906 to €14,684
- Depreciation +€1,153
up €1,153 (+6.3%), from €18,392 to €19,545
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 | €222,636 | €241,089 | +€18,454 | +8.3% |
| Fixed assets | 21/28 | €33,541 | €21,358 | -€12,183 | -36.3% |
| Tangible fixed assets | 22/27 | €33,541 | €21,358 | -€12,183 | -36.3% |
| Furniture and vehicles | 24 | €33,541 | €21,358 | -€12,183 | -36.3% |
| Current assets | 29/58 | €189,094 | €219,731 | +€30,637 | +16.2% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Trade receivables | 290 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,461 | €4,769 | +€1,309 | +37.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,461 | €4,769 | +€1,309 | +37.8% |
| Cash at bank and in hand | 54/58 | €158,944 | €187,878 | +€28,935 | +18.2% |
| Deferred charges and accrued income | 490/1 | €1,690 | €2,084 | +€394 | +23.3% |
| Total equity and liabilities | 10/49 | €222,636 | €241,089 | +€18,454 | +8.3% |
| Equity | 10/15 | €156,707 | €205,689 | +€48,982 | +31.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €154,707 | €203,689 | +€48,982 | +31.7% |
| Distributable reserves | 133 | €154,707 | €203,689 | +€48,982 | +31.7% |
| Amounts payable | 17/49 | €65,929 | €35,400 | -€30,529 | -46.3% |
| Amounts payable after more than one year | 17 | €10,124 | €0 | -€10,124 | -100% |
| Financial debts | 170/4 | €10,124 | €0 | -€10,124 | -100% |
| Amounts payable within one year | 42/48 | €55,805 | €35,400 | -€20,405 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | €14,941 | €10,124 | -€4,817 | -32.2% |
| Financial debts | 43 | - | €139 | +€139 | |
| Credit institutions | 430/8 | - | €139 | +€139 | |
| Trade debts | 44 | €2,219 | €573 | -€1,646 | -74.2% |
| Suppliers | 440/4 | €2,219 | €573 | -€1,646 | -74.2% |
| Taxes, remuneration and social security | 45 | €38,645 | €24,565 | -€14,081 | -36.4% |
| Taxes | 450/3 | €38,645 | €24,565 | -€14,081 | -36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,392 | €19,545 | +€1,153 | +6.3% |
| Other operating charges | 640/8 | €2,858 | €2,022 | -€836 | -29.2% |
| Gross operating margin | 9900 | €74,095 | €85,532 | +€11,437 | +15.4% |
| Operating profit (loss) | 9901 | €52,846 | €63,966 | +€11,120 | +21.0% |
| Financial income | 75/76B | €176 | €364 | +€188 | +107% |
| Recurring financial income | 75 | €176 | €364 | +€188 | +107% |
| Financial charges | 65/66B | €899 | €663 | -€237 | -26.3% |
| Recurring financial charges | 65 | €899 | €663 | -€237 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €52,123 | €63,667 | +€11,544 | +22.1% |
| Income taxes | 67/77 | €11,906 | €14,684 | +€2,778 | +23.3% |
| Profit (loss) for the period | 9904 | €40,216 | €48,982 | +€8,766 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,216 | €48,982 | +€8,766 | +21.8% |
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 22 October 2026 via checked.be.