B2 CONSULT & SOLUTIONS: 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.
B2 CONSULT & SOLUTIONS
Largest movements
- Cash +€32,606
up €32,606 (+258%), from €12,631 to €45,237
mainly Net result for the year (+€23,397) and Receivables within one year (+€15,477)
- Receivables within one year -€15,477
down €15,477 (-49.1%), from €31,520 to €16,044
of which Trade receivables: -€15,760
- Tangible fixed assets +€6,250
up €6,250 (+57.7%), from €10,829 to €17,079
of which Furniture and vehicles: +€8,435
- Stocks and contracts +€2,941
up €2,941 (+110%), from €2,678 to €5,619
- Deferred charges and accrued income +€1,013
up €1,013 (+76.5%), from €1,325 to €2,338
- Profit (loss) carried forward +€23,397
up €23,397 (+79.0%), from €29,616 to €53,013
- Tax, wage and social debts +€7,900
up €7,900 (+45.9%), from €17,224 to €25,124
- Trade debts -€4,159
down €4,159 (-60.3%), from €6,898 to €2,739
- Depreciation +€4,489
up €4,489 (+321%), from €1,399 to €5,888
- Gross operating margin -€1,780
down €1,780 (-4.4%), from €40,594 to €38,814
- Taxes -€1,697
down €1,697 (-18.1%), from €9,403 to €7,706
- Financial charges +€1,596
up €1,596 (+2,025%), from €79 to €1,675
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 | €58,983 | €86,318 | +€27,334 | +46.3% |
| Fixed assets | 21/28 | €10,829 | €17,079 | +€6,250 | +57.7% |
| Tangible fixed assets | 22/27 | €10,829 | €17,079 | +€6,250 | +57.7% |
| Plant, machinery and equipment | 23 | €7,494 | €5,309 | -€2,185 | -29.2% |
| Furniture and vehicles | 24 | €3,336 | €11,770 | +€8,435 | +253% |
| Current assets | 29/58 | €48,154 | €69,239 | +€21,084 | +43.8% |
| Stocks and contracts in progress | 3 | €2,678 | €5,619 | +€2,941 | +110% |
| Stocks | 30/36 | €2,678 | €5,619 | +€2,941 | +110% |
| Amounts receivable within one year | 40/41 | €31,520 | €16,044 | -€15,477 | -49.1% |
| Trade receivables | 40 | €31,520 | €15,761 | -€15,760 | -50.0% |
| Other amounts receivable | 41 | - | €283 | +€283 | |
| Cash at bank and in hand | 54/58 | €12,631 | €45,237 | +€32,606 | +258% |
| Deferred charges and accrued income | 490/1 | €1,325 | €2,338 | +€1,013 | +76.5% |
| Total equity and liabilities | 10/49 | €58,983 | €86,318 | +€27,334 | +46.3% |
| Equity | 10/15 | €34,616 | €58,013 | +€23,397 | +67.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,616 | €53,013 | +€23,397 | +79.0% |
| Amounts payable | 17/49 | €24,367 | €28,305 | +€3,938 | +16.2% |
| Amounts payable within one year | 42/48 | €24,367 | €28,305 | +€3,938 | +16.2% |
| Trade debts | 44 | €6,898 | €2,739 | -€4,159 | -60.3% |
| Suppliers | 440/4 | €6,898 | €2,739 | -€4,159 | -60.3% |
| Taxes, remuneration and social security | 45 | €17,224 | €25,124 | +€7,900 | +45.9% |
| Taxes | 450/3 | €17,224 | €25,124 | +€7,900 | +45.9% |
| Other amounts payable | 47/48 | €245 | €443 | +€198 | +80.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,399 | €5,888 | +€4,489 | +321% |
| Other operating charges | 640/8 | €187 | €149 | -€38 | -20.5% |
| Gross operating margin | 9900 | €40,594 | €38,814 | -€1,780 | -4.4% |
| Operating profit (loss) | 9901 | €39,008 | €32,777 | -€6,231 | -16.0% |
| Financial charges | 65/66B | €79 | €1,675 | +€1,596 | +2,025% |
| Recurring financial charges | 65 | €79 | €1,675 | +€1,596 | +2,025% |
| Profit (loss) for the period before taxes | 9903 | €38,929 | €31,102 | -€7,827 | -20.1% |
| Income taxes | 67/77 | €9,403 | €7,706 | -€1,697 | -18.1% |
| Profit (loss) for the period | 9904 | €29,527 | €23,397 | -€6,130 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,527 | €23,397 | -€6,130 | -20.8% |
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 14 October 2026 via checked.be.