B&S CONSULTING & SERVICES: what changed
What changed
B&S CONSULTING & SERVICES
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€38,802
2024 · €13,837-€52,639
Equity
-€27,356
2024 · €11,446-€38,802
Cash
€9,629
2024 · €9,997-€368
Balance sheet total
€551,394
2024 · €557,891-€6,497
Largest movements
Assets
- Receivables within one year -€8,290
down €8,290 (-91.5%), from €9,062 to €771
of which Trade receivables: -€4,977
Equity and liabilities
- Profit (loss) carried forward -€38,802
down €38,802 (-514%), from -€7,554 to -€46,356
- Current portion of long-term debt +€10,957
up €10,957 (+73.3%), from €14,954 to €25,912
- Other debts +€9,313
up €9,313 (+127%), from €7,338 to €16,651
- Debts after one year +€6,071
up €6,071 (+1.2%), from €505,653 to €511,724
of which Financial debts: +€6,071
Income statement
- Depreciation +€53,550
up €53,550 (+305%), from €17,579 to €71,130
- Taxes -€7,544
down €7,544, from €7,543 to -€1
- Gross operating margin -€5,392
down €5,392 (-9.6%), from €55,950 to €50,558
- Financial charges +€1,310
up €1,310 (+11.1%), from €11,826 to €13,136
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.
Result 2024
€13,837
Gross operating margin
-€5,392
Depreciation
-€53,550
Other operating charges
+€102
Financial income
-€32
Financial charges
-€1,310
Taxes
+€7,544
Result 2025
-€38,802
raises the resultlowers the result
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.
From operations
+€57,046
Investment
-€74,442
Financing
+€17,028
Cash 2024
€9,997
From operations (derived)
+€57,046
Net result for the year
-€38,802
Depreciation
+€71,130
Receivables within one year
+€8,290
Deferred charges and accrued income
+€1,151
Trade debts
+€5,200
Tax, wage and social debts
+€763
Other debts
+€9,313
Investment (derived)
-€74,442
Investment in fixed assets (net)
-€74,442
Financing
+€17,028
Debts after one year
+€6,071
Current portion of long-term debt
+€10,957
Cash 2025
€9,629
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €557,891 | €551,394 | -€6,497 | -1.2% |
| Fixed assets | 21/28 | €536,306 | €539,618 | +€3,312 | +0.6% |
| Tangible fixed assets | 22/27 | €536,306 | €539,618 | +€3,312 | +0.6% |
| Land and buildings | 22 | €302,337 | €534,202 | +€231,865 | +76.7% |
| Plant, machinery and equipment | 23 | €2,439 | €3,330 | +€890 | +36.5% |
| Furniture and vehicles | 24 | €3,481 | €2,087 | -€1,394 | -40.1% |
| Assets under construction and advance payments | 27 | €228,049 | - | -€228,049 | |
| Current assets | 29/58 | €21,585 | €11,776 | -€9,809 | -45.4% |
| Amounts receivable within one year | 40/41 | €9,062 | €771 | -€8,290 | -91.5% |
| Trade receivables | 40 | €5,749 | €771 | -€4,977 | -86.6% |
| Other amounts receivable | 41 | €3,313 | - | -€3,313 | |
| Cash at bank and in hand | 54/58 | €9,997 | €9,629 | -€368 | -3.7% |
| Deferred charges and accrued income | 490/1 | €2,526 | €1,375 | -€1,151 | -45.6% |
| Total equity and liabilities | 10/49 | €557,891 | €551,394 | -€6,497 | -1.2% |
| Equity | 10/15 | €11,446 | -€27,356 | -€38,802 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Distributable reserves | 133 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,554 | -€46,356 | -€38,802 | -514% |
| Amounts payable | 17/49 | €546,445 | €578,749 | +€32,305 | +5.9% |
| Amounts payable after more than one year | 17 | €505,653 | €511,724 | +€6,071 | +1.2% |
| Financial debts | 170/4 | €497,403 | €503,474 | +€6,071 | +1.2% |
| Other amounts payable | 178/9 | €8,250 | €8,250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,791 | €67,025 | +€26,234 | +64.3% |
| Current portion of amounts payable after more than one year | 42 | €14,954 | €25,912 | +€10,957 | +73.3% |
| Trade debts | 44 | €5,714 | €10,915 | +€5,200 | +91.0% |
| Suppliers | 440/4 | €5,714 | €10,915 | +€5,200 | +91.0% |
| Taxes, remuneration and social security | 45 | €12,785 | €13,548 | +€763 | +6.0% |
| Taxes | 450/3 | €12,785 | €13,548 | +€763 | +6.0% |
| Other amounts payable | 47/48 | €7,338 | €16,651 | +€9,313 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,579 | €71,130 | +€53,550 | +305% |
| Other operating charges | 640/8 | €5,200 | €5,098 | -€102 | -2.0% |
| Gross operating margin | 9900 | €55,950 | €50,558 | -€5,392 | -9.6% |
| Operating profit (loss) | 9901 | €33,170 | -€25,670 | -€58,840 | |
| Financial income | 75/76B | €35 | €3 | -€32 | -91.3% |
| Recurring financial income | 75 | €35 | €3 | -€32 | -91.3% |
| Financial charges | 65/66B | €11,826 | €13,136 | +€1,310 | +11.1% |
| Recurring financial charges | 65 | €11,826 | €13,136 | +€1,310 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €21,380 | -€38,803 | -€60,183 | |
| Income taxes | 67/77 | €7,543 | -€1 | -€7,544 | |
| Profit (loss) for the period | 9904 | €13,837 | -€38,802 | -€52,639 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,837 | -€38,802 | -€52,639 |
Next steps
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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 2 November 2026 via checked.be.