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
- Tangible fixed assets -€25,593
down €25,593 (-74.0%), from €34,590 to €8,997
of which Furniture and vehicles: -€24,693
- Receivables within one year -€10,465
down €10,465 (-14.0%), from €75,001 to €64,536
of which Trade receivables: -€16,988
- Other debts +€26,000
new in 2025: €26,000
- Reserves -€24,737
down €24,737 (-7.8%), from €318,195 to €293,459
of which Distributable reserves: -€24,737
- Accrued charges and deferred income -€18,540
down €18,540 (-100%), from €18,540 to €0
- Tax, wage and social debts -€16,374
down €16,374 (-88.6%), from €18,488 to €2,115
- Gross operating margin -€38,682
down €38,682 (-57.9%), from €66,786 to €28,104
- Taxes -€13,447
down €13,447 (-85.0%), from €15,813 to €2,365
- Depreciation -€1,147
down €1,147 (-4.8%), from €23,683 to €22,536
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 | €590,080 | €560,680 | -€29,400 | -5.0% |
| Fixed assets | 21/28 | €35,190 | €9,597 | -€25,593 | -72.7% |
| Tangible fixed assets | 22/27 | €34,590 | €8,997 | -€25,593 | -74.0% |
| Plant, machinery and equipment | 23 | €2,190 | €1,289 | -€901 | -41.1% |
| Furniture and vehicles | 24 | €32,401 | €7,708 | -€24,693 | -76.2% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €554,890 | €551,083 | -€3,807 | -0.7% |
| Amounts receivable within one year | 40/41 | €75,001 | €64,536 | -€10,465 | -14.0% |
| Trade receivables | 40 | €42,523 | €25,535 | -€16,988 | -39.9% |
| Other amounts receivable | 41 | €32,478 | €39,000 | +€6,522 | +20.1% |
| Cash at bank and in hand | 54/58 | €479,889 | €484,997 | +€5,108 | +1.1% |
| Deferred charges and accrued income | 490/1 | - | €1,550 | +€1,550 | |
| Total equity and liabilities | 10/49 | €590,080 | €560,680 | -€29,400 | -5.0% |
| Equity | 10/15 | €550,795 | €526,058 | -€24,737 | -4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €318,195 | €293,459 | -€24,737 | -7.8% |
| Tax-exempt reserves | 132 | €5,422 | €5,422 | = | 0.0% |
| Distributable reserves | 133 | €312,774 | €288,037 | -€24,737 | -7.9% |
| Profit (loss) carried forward | 14 | €214,000 | €214,000 | = | 0.0% |
| Amounts payable | 17/49 | €39,285 | €34,621 | -€4,663 | -11.9% |
| Amounts payable within one year | 42/48 | €20,745 | €34,621 | +€13,877 | +66.9% |
| Trade debts | 44 | €2,257 | €6,507 | +€4,250 | +188% |
| Suppliers | 440/4 | €2,257 | €6,507 | +€4,250 | +188% |
| Taxes, remuneration and social security | 45 | €18,488 | €2,115 | -€16,374 | -88.6% |
| Taxes | 450/3 | €18,488 | €2,115 | -€16,374 | -88.6% |
| Other amounts payable | 47/48 | - | €26,000 | +€26,000 | |
| Accrued charges and deferred income | 492/3 | €18,540 | €0 | -€18,540 | -100% |
| Non-recurring operating income | 76A | - | €3,011 | +€3,011 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,683 | €22,536 | -€1,147 | -4.8% |
| Other operating charges | 640/8 | €505 | €829 | +€323 | +64.0% |
| Non-recurring operating charges | 66A | - | €3,057 | +€3,057 | |
| Gross operating margin | 9900 | €66,786 | €28,104 | -€38,682 | -57.9% |
| Operating profit (loss) | 9901 | €42,597 | €1,682 | -€40,915 | -96.1% |
| Financial income | 75/76B | €3,511 | €3,903 | +€393 | +11.2% |
| Recurring financial income | 75 | €3,511 | €3,903 | +€393 | +11.2% |
| Financial charges | 65/66B | €176 | €149 | -€27 | -15.4% |
| Recurring financial charges | 65 | €176 | €149 | -€27 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €45,931 | €5,436 | -€40,495 | -88.2% |
| Income taxes | 67/77 | €15,813 | €2,365 | -€13,447 | -85.0% |
| Profit (loss) for the period | 9904 | €30,119 | €3,071 | -€27,048 | -89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,119 | €3,071 | -€27,048 | -89.8% |
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 16 October 2026 via checked.be.