B PROC CONSULT: what changed
Two fiscal 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 PROC CONSULT
Largest movements
- Cash +€19,060
up €19,060 (+89.2%), from €21,373 to €40,433
mainly Receivables within one year (+€15,610) and Net result for the year (+€13,925)
- Receivables within one year -€15,610
down €15,610 (-45.0%), from €34,682 to €19,072
of which Trade receivables: -€11,210
- Profit (loss) carried forward +€13,925
up €13,925, from -€10,351 to €3,574
- Other debts -€8,877
down €8,877 (-43.0%), from €20,656 to €11,778
- Tax, wage and social debts -€1,747
down €1,747 (-16.6%), from €10,538 to €8,791
- Gross operating margin +€15,301
up €15,301 (+275.5%), from €5,553 to €20,854
- Taxes +€4,389
up €4,389 (+815.9%), from €538 to €4,927
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 | €56,339 | €59,603 | +€3,264 | +5.8% |
| Fixed assets | 21/28 | €285 | €98 | -€186 | -65.4% |
| Tangible fixed assets | 22/27 | €285 | €98 | -€186 | -65.4% |
| Furniture and vehicles | 24 | €285 | €98 | -€186 | -65.4% |
| Current assets | 29/58 | €56,055 | €59,505 | +€3,450 | +6.2% |
| Amounts receivable within one year | 40/41 | €34,682 | €19,072 | -€15,610 | -45.0% |
| Trade receivables | 40 | €30,282 | €19,072 | -€11,210 | -37.0% |
| Other amounts receivable | 41 | €4,400 | €0 | -€4,400 | -100.0% |
| Cash at bank and in hand | 54/58 | €21,373 | €40,433 | +€19,060 | +89.2% |
| Total equity and liabilities | 10/49 | €56,339 | €59,603 | +€3,264 | +5.8% |
| Equity | 10/15 | €25,109 | €39,034 | +€13,925 | +55.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| Distributable reserves | 133 | €16,860 | €16,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,351 | €3,574 | +€13,925 | |
| Amounts payable | 17/49 | €31,230 | €20,570 | -€10,661 | -34.1% |
| Amounts payable within one year | 42/48 | €31,230 | €20,570 | -€10,661 | -34.1% |
| Trade debts | 44 | €36 | €0 | -€36 | -100.0% |
| Suppliers | 440/4 | €36 | €0 | -€36 | -100.0% |
| Taxes, remuneration and social security | 45 | €10,538 | €8,791 | -€1,747 | -16.6% |
| Taxes | 450/3 | €10,538 | €8,791 | -€1,747 | -16.6% |
| Other amounts payable | 47/48 | €20,656 | €11,778 | -€8,877 | -43.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186 | €186 | = | 0.0% |
| Other operating charges | 640/8 | €1,020 | €1,090 | +€70 | +6.9% |
| Gross operating margin | 9900 | €5,553 | €20,854 | +€15,301 | +275.5% |
| Operating profit (loss) | 9901 | €4,347 | €19,578 | +€15,231 | +350.4% |
| Financial charges | 65/66B | €756 | €726 | -€30 | -4.0% |
| Recurring financial charges | 65 | €756 | €726 | -€30 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €3,591 | €18,852 | +€15,261 | +425.0% |
| Income taxes | 67/77 | €538 | €4,927 | +€4,389 | +815.9% |
| Profit (loss) for the period | 9904 | €3,053 | €13,925 | +€10,872 | +356.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,053 | €13,925 | +€10,872 | +356.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.