B15 CONSULTING: 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.
B15 CONSULTING
Largest movements
- Cash +€4,100
up €4,100 (+9.4%), from €43,433 to €47,533
mainly Net result for the year (+€10,776) and Trade debts (+€2,036)
- Profit (loss) carried forward +€9,917
up €9,917 (+103%), from €9,636 to €19,553
- Other debts -€7,382
down €7,382 (-13.3%), from €55,570 to €48,188
- Trade debts +€2,036
up €2,036 (+27.3%), from €7,460 to €9,496
- Tax, wage and social debts -€1,438
down €1,438 (-13.4%), from €10,756 to €9,318
of which Taxes: -€3,438
- Depreciation -€1,933
no longer reported in 2025 (was €1,933)
- Taxes +€1,062
up €1,062 (+28.3%), from €3,756 to €4,818
- Financial charges +€721
new in 2025: €721
- Other operating charges -€255
down €255 (-79.5%), from €321 to €66
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 | €83,921 | €87,620 | +€3,698 | +4.4% |
| Fixed assets | 21/28 | €40,000 | €40,000 | = | 0.0% |
| Financial fixed assets | 28 | €40,000 | €40,000 | = | 0.0% |
| Current assets | 29/58 | €43,921 | €47,620 | +€3,698 | +8.4% |
| Amounts receivable within one year | 40/41 | €489 | - | -€489 | |
| Trade receivables | 40 | €489 | - | -€489 | |
| Cash at bank and in hand | 54/58 | €43,433 | €47,533 | +€4,100 | +9.4% |
| Deferred charges and accrued income | 490/1 | - | €87 | +€87 | |
| Total equity and liabilities | 10/49 | €83,921 | €87,620 | +€3,698 | +4.4% |
| Equity | 10/15 | €10,136 | €20,053 | +€9,917 | +97.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,636 | €19,553 | +€9,917 | +103% |
| Amounts payable | 17/49 | €73,786 | €67,566 | -€6,219 | -8.4% |
| Amounts payable within one year | 42/48 | €73,786 | €67,002 | -€6,783 | -9.2% |
| Trade debts | 44 | €7,460 | €9,496 | +€2,036 | +27.3% |
| Suppliers | 440/4 | €7,460 | €9,496 | +€2,036 | +27.3% |
| Taxes, remuneration and social security | 45 | €10,756 | €9,318 | -€1,438 | -13.4% |
| Taxes | 450/3 | €8,256 | €4,818 | -€3,438 | -41.6% |
| Remuneration and social security | 454/9 | €2,500 | €4,500 | +€2,000 | +80.0% |
| Other amounts payable | 47/48 | €55,570 | €48,188 | -€7,382 | -13.3% |
| Accrued charges and deferred income | 492/3 | - | €564 | +€564 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,933 | - | -€1,933 | |
| Other operating charges | 640/8 | €321 | €66 | -€255 | -79.5% |
| Gross operating margin | 9900 | €16,478 | €16,381 | -€97 | -0.6% |
| Operating profit (loss) | 9901 | €14,224 | €16,316 | +€2,091 | +14.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €721 | +€721 | |
| Recurring financial charges | 65 | - | €721 | +€721 | |
| Profit (loss) for the period before taxes | 9903 | €14,224 | €15,594 | +€1,370 | +9.6% |
| Income taxes | 67/77 | €3,756 | €4,818 | +€1,062 | +28.3% |
| Profit (loss) for the period | 9904 | €10,469 | €10,776 | +€307 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,469 | €10,776 | +€307 | +2.9% |
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 21 October 2026 via checked.be.