B.S. CONSULTANT: 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.S. CONSULTANT
Largest movements
- Cash +€18,985
up €18,985 (+14.9%), from €127,203 to €146,188
mainly Net result for the year (+€29,260) and Depreciation (+€22,360)
- Receivables within one year -€11,031
down €11,031 (-52.7%), from €20,939 to €9,908
of which Trade receivables: -€9,064
- Tangible fixed assets -€5,764
down €5,764 (-7.4%), from €78,045 to €72,281
of which Furniture and vehicles: -€4,768
- Debts after one year -€12,800
down €12,800 (-62.5%), from €20,479 to €7,680
- Other debts +€9,800
up €9,800 (+98.0%), from €10,000 to €19,800
- Reserves +€9,450
up €9,450 (+7.8%), from €120,860 to €130,310
- Tax, wage and social debts -€5,131
down €5,131 (-43.1%), from €11,900 to €6,769
- Gross operating margin +€16,544
up €16,544 (+28.9%), from €57,219 to €73,762
- Write-downs +€4,750
new in 2025: €4,750
- Other operating charges +€2,395
up €2,395 (+87.1%), from €2,748 to €5,143
- Taxes +€2,342
up €2,342 (+24.3%), from €9,643 to €11,985
- Depreciation +€829
up €829 (+3.8%), from €21,531 to €22,360
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 | €230,463 | €233,584 | +€3,121 | +1.4% |
| Fixed assets | 21/28 | €78,045 | €72,281 | -€5,764 | -7.4% |
| Tangible fixed assets | 22/27 | €78,045 | €72,281 | -€5,764 | -7.4% |
| Plant, machinery and equipment | 23 | €3,989 | €3,217 | -€772 | -19.4% |
| Furniture and vehicles | 24 | €73,201 | €68,433 | -€4,768 | -6.5% |
| Other tangible fixed assets | 26 | €855 | €631 | -€224 | -26.2% |
| Current assets | 29/58 | €152,418 | €161,303 | +€8,885 | +5.8% |
| Amounts receivable within one year | 40/41 | €20,939 | €9,908 | -€11,031 | -52.7% |
| Trade receivables | 40 | €15,392 | €6,328 | -€9,064 | -58.9% |
| Other amounts receivable | 41 | €5,547 | €3,581 | -€1,966 | -35.4% |
| Cash at bank and in hand | 54/58 | €127,203 | €146,188 | +€18,985 | +14.9% |
| Deferred charges and accrued income | 490/1 | €4,276 | €5,207 | +€931 | +21.8% |
| Total equity and liabilities | 10/49 | €230,463 | €233,584 | +€3,121 | +1.4% |
| Equity | 10/15 | €174,785 | €184,245 | +€9,460 | +5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €120,860 | €130,310 | +€9,450 | +7.8% |
| Distributable reserves | 133 | €120,860 | €130,310 | +€9,450 | +7.8% |
| Profit (loss) carried forward | 14 | €35,325 | €35,335 | +€10 | 0.0% |
| Amounts payable | 17/49 | €55,677 | €49,339 | -€6,338 | -11.4% |
| Amounts payable after more than one year | 17 | €20,479 | €7,680 | -€12,800 | -62.5% |
| Financial debts | 170/4 | €20,479 | €7,680 | -€12,800 | -62.5% |
| Amounts payable within one year | 42/48 | €35,198 | €41,659 | +€6,461 | +18.4% |
| Current portion of amounts payable after more than one year | 42 | €12,353 | €12,800 | +€447 | +3.6% |
| Trade debts | 44 | €945 | €2,290 | +€1,345 | +142% |
| Suppliers | 440/4 | €945 | €2,290 | +€1,345 | +142% |
| Taxes, remuneration and social security | 45 | €11,900 | €6,769 | -€5,131 | -43.1% |
| Taxes | 450/3 | €11,900 | €6,769 | -€5,131 | -43.1% |
| Other amounts payable | 47/48 | €10,000 | €19,800 | +€9,800 | +98.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,531 | €22,360 | +€829 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,750 | +€4,750 | |
| Other operating charges | 640/8 | €2,748 | €5,143 | +€2,395 | +87.1% |
| Gross operating margin | 9900 | €57,219 | €73,762 | +€16,544 | +28.9% |
| Operating profit (loss) | 9901 | €32,939 | €41,509 | +€8,570 | +26.0% |
| Financial income | 75/76B | €1,007 | €965 | -€43 | -4.3% |
| Recurring financial income | 75 | €1,007 | €965 | -€43 | -4.3% |
| Financial charges | 65/66B | €1,536 | €1,229 | -€307 | -20.0% |
| Recurring financial charges | 65 | €1,536 | €1,229 | -€307 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €32,410 | €41,245 | +€8,834 | +27.3% |
| Income taxes | 67/77 | €9,643 | €11,985 | +€2,342 | +24.3% |
| Profit (loss) for the period | 9904 | €22,767 | €29,260 | +€6,493 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,767 | €29,260 | +€6,493 | +28.5% |
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 31 October 2026 via checked.be.