B.T. CONSULT: 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.T. CONSULT
Largest movements
- Cash +€15,714
up €15,714 (+21.2%), from €74,063 to €89,776
mainly Receivables within one year (+€11,261) and Trade debts (+€10,864)
- Receivables within one year -€11,261
down €11,261 (-27.6%), from €40,873 to €29,611
of which Trade receivables: -€13,865
- Trade debts +€10,864
up €10,864 (+54.4%), from €19,983 to €30,847
- Tax, wage and social debts -€4,944
down €4,944 (-98.5%), from €5,019 to €75
- Profit (loss) carried forward -€1,682
down €1,682 (-46.2%), from €3,641 to €1,959
- Gross operating margin +€1,228
up €1,228 (+62.6%), from -€1,962 to -€734
- Taxes +€174
up €174 (+103.9%), from €167 to €341
- Financial charges -€147
down €147 (-81.3%), from €181 to €34
- Financial income +€22
up €22 (+541.3%), from €4 to €26
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 | €115,235 | €119,474 | +€4,238 | +3.7% |
| Fixed assets | 21/28 | €199 | - | -€199 | |
| Tangible fixed assets | 22/27 | €199 | - | -€199 | |
| Furniture and vehicles | 24 | €199 | - | -€199 | |
| Current assets | 29/58 | €115,036 | €119,474 | +€4,438 | +3.9% |
| Amounts receivable within one year | 40/41 | €40,873 | €29,611 | -€11,261 | -27.6% |
| Trade receivables | 40 | €39,040 | €25,175 | -€13,865 | -35.5% |
| Other amounts receivable | 41 | €1,833 | €4,436 | +€2,603 | +142.0% |
| Cash at bank and in hand | 54/58 | €74,063 | €89,776 | +€15,714 | +21.2% |
| Deferred charges and accrued income | 490/1 | €101 | €86 | -€15 | -14.4% |
| Total equity and liabilities | 10/49 | €115,235 | €119,474 | +€4,238 | +3.7% |
| Equity | 10/15 | €90,233 | €88,551 | -€1,682 | -1.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €68,000 | €68,000 | = | 0.0% |
| Distributable reserves | 133 | €68,000 | €68,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,641 | €1,959 | -€1,682 | -46.2% |
| Amounts payable | 17/49 | €25,002 | €30,922 | +€5,920 | +23.7% |
| Amounts payable within one year | 42/48 | €25,002 | €30,922 | +€5,920 | +23.7% |
| Trade debts | 44 | €19,983 | €30,847 | +€10,864 | +54.4% |
| Suppliers | 440/4 | €19,983 | €30,847 | +€10,864 | +54.4% |
| Taxes, remuneration and social security | 45 | €5,019 | €75 | -€4,944 | -98.5% |
| Taxes | 450/3 | €5,019 | €75 | -€4,944 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206 | €199 | -€7 | -3.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,962 | -€734 | +€1,228 | +62.6% |
| Operating profit (loss) | 9901 | -€2,555 | -€1,333 | +€1,222 | +47.8% |
| Financial income | 75/76B | €4 | €26 | +€22 | +541.3% |
| Recurring financial income | 75 | €4 | €26 | +€22 | +541.3% |
| Financial charges | 65/66B | €181 | €34 | -€147 | -81.3% |
| Recurring financial charges | 65 | €181 | €34 | -€147 | -81.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,732 | -€1,341 | +€1,391 | +50.9% |
| Income taxes | 67/77 | €167 | €341 | +€174 | +103.9% |
| Profit (loss) for the period | 9904 | -€2,899 | -€1,682 | +€1,217 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,899 | -€1,682 | +€1,217 | +42.0% |
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 12 October 2026 via checked.be.