B & W MANAGEMENT SOLUTIONS: what changed
What changed
B & W MANAGEMENT SOLUTIONS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€143,860
2024 · €16,470+€127,390
Equity
€290,121
2024 · €146,260+€143,860
Cash
€49,613
2024 · €34,697+€14,916
Balance sheet total
€894,615
2024 · €839,997+€54,618
Largest movements
Assets
- Receivables within one year +€49,894
up €49,894 (+9.2%), from €540,000 to €589,894
of which Trade receivables: +€30,500
- Tangible fixed assets -€15,461
down €15,461 (-6.1%), from €251,707 to €236,245
- Cash +€14,916
up €14,916 (+43.0%), from €34,697 to €49,613
mainly Net result for the year (+€143,860) and Tax, wage and social debts (+€19,535)
Equity and liabilities
- Reserves +€143,930
up €143,930 (+114%), from €126,000 to €269,930
of which Distributable reserves: +€72,000
- Other debts -€74,224
down €74,224 (-13.8%), from €536,043 to €461,819
- Debts after one year -€37,416
down €37,416 (-43.1%), from €86,831 to €49,415
- Tax, wage and social debts +€19,535
up €19,535 (+69.2%), from €28,245 to €47,781
Income statement
- Gross operating margin +€145,353
up €145,353 (+175%), from €83,291 to €228,644
- Taxes +€17,060
up €17,060 (+47.9%), from €35,632 to €52,692
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
€16,470
Gross operating margin
+€145,353
Staff costs
+€170
Other operating charges
-€384
Financial income
+€200
Financial charges
-€890
Taxes
-€17,060
Result 2025
€143,860
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
+€50,546
Investment
€0
Financing
-€35,630
Cash 2024
€34,697
From operations (derived)
+€50,546
Net result for the year
+€143,860
Depreciation
+€15,461
Receivables within one year
-€49,894
Deferred charges and accrued income
-€5,270
Trade debts
+€1,081
Tax, wage and social debts
+€19,535
Other debts
-€74,224
Accrued charges and deferred income
-€5
Financing
-€35,630
Debts after one year
-€37,416
Current portion of long-term debt
+€1,786
Cash 2025
€49,613
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €839,997 | €894,615 | +€54,618 | +6.5% |
| Fixed assets | 21/28 | €251,707 | €236,245 | -€15,461 | -6.1% |
| Tangible fixed assets | 22/27 | €251,707 | €236,245 | -€15,461 | -6.1% |
| Land and buildings | 22 | €251,707 | €236,245 | -€15,461 | -6.1% |
| Current assets | 29/58 | €588,290 | €658,370 | +€70,080 | +11.9% |
| Amounts receivable within one year | 40/41 | €540,000 | €589,894 | +€49,894 | +9.2% |
| Trade receivables | 40 | €520,000 | €550,500 | +€30,500 | +5.9% |
| Other amounts receivable | 41 | €20,000 | €39,394 | +€19,394 | +97.0% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,697 | €49,613 | +€14,916 | +43.0% |
| Deferred charges and accrued income | 490/1 | €8,593 | €13,863 | +€5,270 | +61.3% |
| Total equity and liabilities | 10/49 | €839,997 | €894,615 | +€54,618 | +6.5% |
| Equity | 10/15 | €146,260 | €290,121 | +€143,860 | +98.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €126,000 | €269,930 | +€143,930 | +114% |
| Tax-exempt reserves | 132 | - | €71,930 | +€71,930 | |
| Distributable reserves | 133 | €126,000 | €198,000 | +€72,000 | +57.1% |
| Profit (loss) carried forward | 14 | €260 | €191 | -€70 | -26.8% |
| Amounts payable | 17/49 | €693,737 | €604,495 | -€89,242 | -12.9% |
| Amounts payable after more than one year | 17 | €86,831 | €49,415 | -€37,416 | -43.1% |
| Financial debts | 170/4 | €86,831 | €49,415 | -€37,416 | -43.1% |
| Amounts payable within one year | 42/48 | €603,486 | €551,664 | -€51,821 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €35,630 | €37,416 | +€1,786 | +5.0% |
| Trade debts | 44 | €3,568 | €4,649 | +€1,081 | +30.3% |
| Suppliers | 440/4 | €3,568 | €4,649 | +€1,081 | +30.3% |
| Taxes, remuneration and social security | 45 | €28,245 | €47,781 | +€19,535 | +69.2% |
| Taxes | 450/3 | €28,245 | €47,781 | +€19,535 | +69.2% |
| Other amounts payable | 47/48 | €536,043 | €461,819 | -€74,224 | -13.8% |
| Accrued charges and deferred income | 492/3 | €3,420 | €3,415 | -€5 | -0.1% |
| Remuneration, social security and pensions | 62 | €170 | €0 | -€170 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,461 | €15,461 | = | 0.0% |
| Other operating charges | 640/8 | €1,959 | €2,342 | +€384 | +19.6% |
| Gross operating margin | 9900 | €83,291 | €228,644 | +€145,353 | +175% |
| Operating profit (loss) | 9901 | €65,701 | €210,841 | +€145,140 | +221% |
| Financial income | 75/76B | €0 | €200 | +€200 | |
| Recurring financial income | 75 | €0 | €200 | +€200 | |
| Financial charges | 65/66B | €13,599 | €14,488 | +€890 | +6.5% |
| Recurring financial charges | 65 | €13,599 | €14,488 | +€890 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €52,102 | €196,552 | +€144,450 | +277% |
| Income taxes | 67/77 | €35,632 | €52,692 | +€17,060 | +47.9% |
| Profit (loss) for the period | 9904 | €16,470 | €143,860 | +€127,390 | +773% |
| Transfer to tax-exempt reserves | 689 | - | €71,930 | +€71,930 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,470 | €71,930 | +€55,460 | +337% |
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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 1 November 2026 via checked.be.