B1-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.
B1-CONSULT
Largest movements
- Current investments +€35,637
up €35,637 (+178%), from €20,000 to €55,637
- Cash -€17,574
down €17,574 (-66.0%), from €26,635 to €9,061
mainly Current investments (-€35,637) and Tax, wage and social debts (-€10,956)
- Receivables within one year -€8,814
down €8,814 (-97.1%), from €9,075 to €261
of which Trade receivables: -€9,075
- Reserves +€18,600
up €18,600 (+45.9%), from €40,500 to €59,100
- Tax, wage and social debts -€10,956
down €10,956 (-91.2%), from €12,012 to €1,056
- Other debts +€1,137
up €1,137 (+43.1%), from €2,637 to €3,774
- Gross operating margin -€4,059
down €4,059 (-13.2%), from €30,847 to €26,788
- Taxes -€1,464
down €1,464 (-16.6%), from €8,814 to €7,350
- Depreciation +€682
up €682 (+346%), from €197 to €880
- Other operating charges +€400
new in 2025: €400
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 | €58,448 | €67,108 | +€8,659 | +14.8% |
| Fixed assets | 21/28 | €2,317 | €2,114 | -€203 | -8.8% |
| Tangible fixed assets | 22/27 | €2,317 | €2,114 | -€203 | -8.8% |
| Furniture and vehicles | 24 | €2,317 | €2,114 | -€203 | -8.8% |
| Current assets | 29/58 | €56,131 | €64,994 | +€8,862 | +15.8% |
| Amounts receivable within one year | 40/41 | €9,075 | €261 | -€8,814 | -97.1% |
| Trade receivables | 40 | €9,075 | - | -€9,075 | |
| Other amounts receivable | 41 | - | €261 | +€261 | |
| Current investments | 50/53 | €20,000 | €55,637 | +€35,637 | +178% |
| Cash at bank and in hand | 54/58 | €26,635 | €9,061 | -€17,574 | -66.0% |
| Deferred charges and accrued income | 490/1 | €421 | €35 | -€386 | -91.6% |
| Total equity and liabilities | 10/49 | €58,448 | €67,108 | +€8,659 | +14.8% |
| Equity | 10/15 | €43,672 | €62,277 | +€18,605 | +42.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,500 | €59,100 | +€18,600 | +45.9% |
| Distributable reserves | 133 | €40,500 | €59,100 | +€18,600 | +45.9% |
| Profit (loss) carried forward | 14 | €172 | €177 | +€5 | +2.8% |
| Amounts payable | 17/49 | €14,776 | €4,830 | -€9,945 | -67.3% |
| Amounts payable within one year | 42/48 | €14,649 | €4,830 | -€9,819 | -67.0% |
| Taxes, remuneration and social security | 45 | €12,012 | €1,056 | -€10,956 | -91.2% |
| Taxes | 450/3 | €12,012 | €1,056 | -€10,956 | -91.2% |
| Other amounts payable | 47/48 | €2,637 | €3,774 | +€1,137 | +43.1% |
| Accrued charges and deferred income | 492/3 | €126 | - | -€126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €197 | €880 | +€682 | +346% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €30,847 | €26,788 | -€4,059 | -13.2% |
| Operating profit (loss) | 9901 | €30,649 | €25,508 | -€5,141 | -16.8% |
| Financial income | 75/76B | €683 | €488 | -€194 | -28.5% |
| Recurring financial income | 75 | €683 | €488 | -€194 | -28.5% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €31,290 | €25,955 | -€5,335 | -17.1% |
| Income taxes | 67/77 | €8,814 | €7,350 | -€1,464 | -16.6% |
| Profit (loss) for the period | 9904 | €22,476 | €18,605 | -€3,871 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,476 | €18,605 | -€3,871 | -17.2% |
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 19 October 2026 via checked.be.