B&T CONSULTANCY: 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.
What changed
B&T CONSULTANCY
NACE 73.200, Market research and public opinion polling
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€49,050
2023 · -€125,520+€76,469
Equity
€4.3m
2023 · €4.4m-€49,050
Cash
€68,478
2023 · €129,599-€61,121
Balance sheet total
€6.5m
2023 · €6.6m-€89,806
Largest movements
Assets
- Current investments -€324,024
down €324,024 (-26.3%), from €1.2m to €905,687
- Financial fixed assets +€317,972
up €317,972 (+22.2%), from €1.4m to €1.8m
- Receivables after one year -€150,000
down €150,000 (-50.0%), from €300,000 to €150,000
- Receivables within one year +€140,121
up €140,121 (+12.2%), from €1.1m to €1.3m
of which Other amounts receivable: +€87,034
Equity and liabilities
- Debts after one year -€218,208
down €218,208 (-14.9%), from €1.5m to €1.2m
- Short-term financial debts +€100,810
up €100,810 (+17.9%), from €561,955 to €662,766
Income statement
- Gross operating margin +€99,276
up €99,276, from -€38,356 to €60,921
- Financial income +€83,641
up €83,641 (+78.9%), from €106,041 to €189,682
- Provisions +€63,161
up €63,161, from -€21,286 to €41,875
- Other operating charges +€16,064
up €16,064 (+312%), from €5,152 to €21,217
- Financial charges +€15,599
up €15,599 (+11.9%), from €131,033 to €146,632
From the 2023 result to the 2024 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.
Result 2023
-€125,520
Gross operating margin
+€99,276
Depreciation
-€10,002
Provisions
-€63,161
Other operating charges
-€16,064
Other operating items
+€10,000
Financial income
+€83,641
Financial charges
-€15,599
Taxes
-€11,621
Result 2024
-€49,050
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€125,718
Investment
-€57,112
Financing
-€129,727
Cash 2023
€129,599
From operations (derived)
+€125,718
Net result for the year
-€49,050
Depreciation
+€75,917
Receivables after one year
+€150,000
Receivables within one year
-€140,121
Provisions
+€41,186
Trade debts
+€40,275
Tax, wage and social debts
+€9,490
Other debts
-€857
Accrued charges and deferred income
-€1,123
Investment (derived)
-€57,112
Investment in fixed assets (net)
-€381,136
Current investments
+€324,024
Financing
-€129,727
Debts after one year
-€218,208
Current portion of long-term debt
-€12,330
Short-term financial debts
+€100,810
Cash 2024
€68,478
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,627,473 | €6,537,667 | -€89,806 | -1.4% |
| Fixed assets | 21/28 | €3,824,307 | €4,129,526 | +€305,219 | +8.0% |
| Tangible fixed assets | 22/27 | €2,392,201 | €2,379,448 | -€12,753 | -0.5% |
| Land and buildings | 22 | €2,137,259 | €2,103,594 | -€33,665 | -1.6% |
| Furniture and vehicles | 24 | €54,661 | €54,971 | +€310 | +0.6% |
| Other tangible fixed assets | 26 | €200,280 | €220,882 | +€20,602 | +10.3% |
| Financial fixed assets | 28 | €1,432,106 | €1,750,078 | +€317,972 | +22.2% |
| Current assets | 29/58 | €2,803,166 | €2,408,141 | -€395,024 | -14.1% |
| Amounts receivable after more than one year | 29 | €300,000 | €150,000 | -€150,000 | -50.0% |
| Other amounts receivable | 291 | €300,000 | €150,000 | -€150,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €1,143,855 | €1,283,977 | +€140,121 | +12.2% |
| Trade receivables | 40 | €39,825 | €92,913 | +€53,088 | +133% |
| Other amounts receivable | 41 | €1,104,030 | €1,191,064 | +€87,034 | +7.9% |
| Current investments | 50/53 | €1,229,712 | €905,687 | -€324,024 | -26.3% |
| Cash at bank and in hand | 54/58 | €129,599 | €68,478 | -€61,121 | -47.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €6,627,473 | €6,537,667 | -€89,806 | -1.4% |
| Equity | 10/15 | €4,394,928 | €4,345,878 | -€49,050 | -1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €423,290 | €421,224 | -€2,066 | -0.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €59,923 | €57,856 | -€2,066 | -3.4% |
| Distributable reserves | 133 | €361,508 | €361,508 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,965,438 | €3,918,454 | -€46,984 | -1.2% |
| Provisions and deferred taxes | 16 | €60,724 | €101,910 | +€41,186 | +67.8% |
| Provisions for liabilities and charges | 160/5 | €40,749 | €82,625 | +€41,875 | +103% |
| Other liabilities and charges | 164/5 | €40,749 | €82,625 | +€41,875 | +103% |
| Deferred taxes | 168 | €19,974 | €19,285 | -€689 | -3.4% |
| Amounts payable | 17/49 | €2,171,821 | €2,089,879 | -€81,942 | -3.8% |
| Amounts payable after more than one year | 17 | €1,464,003 | €1,245,795 | -€218,208 | -14.9% |
| Financial debts | 170/4 | €1,464,003 | €1,245,795 | -€218,208 | -14.9% |
| Amounts payable within one year | 42/48 | €706,695 | €844,084 | +€137,389 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €80,538 | €68,208 | -€12,330 | -15.3% |
| Financial debts | 43 | €561,955 | €662,766 | +€100,810 | +17.9% |
| Credit institutions | 430/8 | €561,955 | €662,766 | +€100,810 | +17.9% |
| Trade debts | 44 | €49,615 | €89,890 | +€40,275 | +81.2% |
| Suppliers | 440/4 | €49,615 | €89,890 | +€40,275 | +81.2% |
| Taxes, remuneration and social security | 45 | €13,730 | €23,220 | +€9,490 | +69.1% |
| Taxes | 450/3 | €12,929 | €22,218 | +€9,289 | +71.8% |
| Remuneration and social security | 454/9 | €801 | €1,002 | +€201 | +25.1% |
| Other amounts payable | 47/48 | €857 | €0 | -€857 | -100% |
| Accrued charges and deferred income | 492/3 | €1,123 | €0 | -€1,123 | -100% |
| Non-recurring operating income | 76A | €12,288 | €69 | -€12,219 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,915 | €75,917 | +€10,002 | +15.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€21,286 | €41,875 | +€63,161 | |
| Other operating charges | 640/8 | €5,152 | €21,217 | +€16,064 | +312% |
| Non-recurring operating charges | 66A | €10,000 | €0 | -€10,000 | -100% |
| Gross operating margin | 9900 | -€38,356 | €60,921 | +€99,276 | |
| Operating profit (loss) | 9901 | -€98,137 | -€78,089 | +€20,048 | +20.4% |
| Financial income | 75/76B | €106,041 | €189,682 | +€83,641 | +78.9% |
| Recurring financial income | 75 | €106,041 | €189,682 | +€83,641 | +78.9% |
| Financial charges | 65/66B | €131,033 | €146,632 | +€15,599 | +11.9% |
| Recurring financial charges | 65 | €131,033 | €146,632 | +€15,599 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€123,129 | -€35,038 | +€88,090 | +71.5% |
| Transfer from deferred taxes | 780 | €689 | €689 | = | 0.0% |
| Income taxes | 67/77 | €3,080 | €14,701 | +€11,621 | +377% |
| Profit (loss) for the period | 9904 | -€125,520 | -€49,050 | +€76,469 | +60.9% |
| Transfer from tax-exempt reserves | 789 | €2,066 | €2,066 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€123,453 | -€46,984 | +€76,469 | +61.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.