B2 Consulting: what changed
Two fiscal 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 Consulting
Largest movements
- Receivables within one year -€5,787
down €5,787 (-16.9%), from €34,184 to €28,397
of which Trade receivables: -€7,878
- Cash -€1,599
down €1,599 (-98.5%), from €1,623 to €24
mainly Trade debts (-€40,060) and Tax, wage and social debts (-€10,550)
- Trade debts -€40,060
down €40,060 (-93.6%), from €42,820 to €2,759
- Profit (loss) carried forward +€32,136
up €32,136 (+73.7%), from -€43,581 to -€11,445
- Other debts +€13,936
up €13,936 (+1576.0%), from €884 to €14,820
- Tax, wage and social debts -€10,550
down €10,550 (-36.2%), from €29,157 to €18,607
of which Taxes: -€5,937
- Short-term financial debts -€2,830
no longer reported in 2025 (was €2,830)
- Gross operating margin +€7,524
up €7,524 (+9.8%), from €76,818 to €84,342
- Taxes +€2,322
up €2,322 (+28.0%), from €8,288 to €10,610
- Staff costs +€2,140
up €2,140 (+5.7%), from €37,224 to €39,364
- Other operating charges -€931
down €931 (-74.1%), from €1,256 to €325
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.
Cash bridge derived
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 | €38,310 | €30,941 | -€7,369 | -19.2% |
| Fixed assets | 21/28 | €2,443 | €2,519 | +€76 | +3.1% |
| Tangible fixed assets | 22/27 | €2,443 | €2,519 | +€76 | +3.1% |
| Furniture and vehicles | 24 | €390 | €898 | +€508 | +130.1% |
| Other tangible fixed assets | 26 | €2,052 | €1,621 | -€431 | -21.0% |
| Current assets | 29/58 | €35,867 | €28,421 | -€7,446 | -20.8% |
| Amounts receivable within one year | 40/41 | €34,184 | €28,397 | -€5,787 | -16.9% |
| Trade receivables | 40 | €27,378 | €19,500 | -€7,878 | -28.8% |
| Other amounts receivable | 41 | €6,806 | €8,897 | +€2,091 | +30.7% |
| Cash at bank and in hand | 54/58 | €1,623 | €24 | -€1,599 | -98.5% |
| Deferred charges and accrued income | 490/1 | €60 | - | -€60 | |
| Total equity and liabilities | 10/49 | €38,310 | €30,941 | -€7,369 | -19.2% |
| Equity | 10/15 | -€37,381 | -€5,245 | +€32,136 | +86.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,581 | -€11,445 | +€32,136 | +73.7% |
| Amounts payable | 17/49 | €75,691 | €36,186 | -€39,506 | -52.2% |
| Amounts payable within one year | 42/48 | €75,691 | €36,186 | -€39,506 | -52.2% |
| Financial debts | 43 | €2,830 | - | -€2,830 | |
| Credit institutions | 430/8 | €2,830 | - | -€2,830 | |
| Trade debts | 44 | €42,820 | €2,759 | -€40,060 | -93.6% |
| Suppliers | 440/4 | €42,820 | €2,759 | -€40,060 | -93.6% |
| Taxes, remuneration and social security | 45 | €29,157 | €18,607 | -€10,550 | -36.2% |
| Taxes | 450/3 | €19,962 | €14,025 | -€5,937 | -29.7% |
| Remuneration and social security | 454/9 | €9,195 | €4,582 | -€4,613 | -50.2% |
| Other amounts payable | 47/48 | €884 | €14,820 | +€13,936 | +1576.0% |
| Remuneration, social security and pensions | 62 | €37,224 | €39,364 | +€2,140 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,582 | €966 | -€616 | -38.9% |
| Other operating charges | 640/8 | €1,256 | €325 | -€931 | -74.1% |
| Non-recurring operating charges | 66A | - | €873 | +€873 | |
| Gross operating margin | 9900 | €76,818 | €84,342 | +€7,524 | +9.8% |
| Operating profit (loss) | 9901 | €36,755 | €42,813 | +€6,058 | +16.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €573 | €68 | -€506 | -88.2% |
| Recurring financial charges | 65 | €573 | €68 | -€506 | -88.2% |
| Profit (loss) for the period before taxes | 9903 | €36,182 | €42,746 | +€6,563 | +18.1% |
| Income taxes | 67/77 | €8,288 | €10,610 | +€2,322 | +28.0% |
| Profit (loss) for the period | 9904 | €27,894 | €32,136 | +€4,242 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,894 | €32,136 | +€4,242 | +15.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.