B2B CONSULT: 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.
B2B CONSULT
Largest movements
- Receivables within one year +€71,870
up €71,870 (+36.9%), from €194,922 to €266,792
of which Other amounts receivable: +€72,495
- Tangible fixed assets +€52,510
up €52,510 (+77.0%), from €68,229 to €120,739
- Cash -€40,762
down €40,762 (-66.0%), from €61,731 to €20,969
mainly Investment in fixed assets (net) (-€74,652) and Receivables within one year (-€71,870)
- Other debts +€81,576
up €81,576 (+192.4%), from €42,406 to €123,982
- Debts after one year -€17,513
down €17,513 (-35.0%), from €50,069 to €32,556
- Reserves +€14,424
up €14,424 (+8.2%), from €176,203 to €190,627
- Trade debts +€10,573
up €10,573 (+604.3%), from €1,749 to €12,322
- Tax, wage and social debts -€6,163
down €6,163 (-78.2%), from €7,877 to €1,714
- Gross operating margin -€50,973
down €50,973 (-56.7%), from €89,893 to €38,919
- Other operating charges -€11,224
down €11,224 (-83.8%), from €13,388 to €2,164
- Taxes -€4,859
down €4,859 (-89.9%), from €5,402 to €544
- Depreciation +€3,627
up €3,627 (+19.6%), from €18,515 to €22,142
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 | €325,084 | €408,715 | +€83,631 | +25.7% |
| Fixed assets | 21/28 | €68,229 | €120,739 | +€52,510 | +77.0% |
| Tangible fixed assets | 22/27 | €68,229 | €120,739 | +€52,510 | +77.0% |
| Furniture and vehicles | 24 | €68,229 | €120,739 | +€52,510 | +77.0% |
| Current assets | 29/58 | €256,855 | €287,976 | +€31,121 | +12.1% |
| Amounts receivable within one year | 40/41 | €194,922 | €266,792 | +€71,870 | +36.9% |
| Trade receivables | 40 | €13,297 | €12,672 | -€625 | -4.7% |
| Other amounts receivable | 41 | €181,625 | €254,120 | +€72,495 | +39.9% |
| Cash at bank and in hand | 54/58 | €61,731 | €20,969 | -€40,762 | -66.0% |
| Deferred charges and accrued income | 490/1 | €202 | €215 | +€13 | +6.4% |
| Total equity and liabilities | 10/49 | €325,084 | €408,715 | +€83,631 | +25.7% |
| Equity | 10/15 | €206,203 | €220,627 | +€14,424 | +7.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €176,203 | €190,627 | +€14,424 | +8.2% |
| Distributable reserves | 133 | €176,203 | €190,627 | +€14,424 | +8.2% |
| Amounts payable | 17/49 | €118,881 | €188,088 | +€69,207 | +58.2% |
| Amounts payable after more than one year | 17 | €50,069 | €32,556 | -€17,513 | -35.0% |
| Financial debts | 170/4 | €50,069 | €32,556 | -€17,513 | -35.0% |
| Amounts payable within one year | 42/48 | €68,795 | €155,532 | +€86,737 | +126.1% |
| Current portion of amounts payable after more than one year | 42 | €16,762 | €17,513 | +€751 | +4.5% |
| Trade debts | 44 | €1,749 | €12,322 | +€10,573 | +604.3% |
| Suppliers | 440/4 | €1,749 | €12,322 | +€10,573 | +604.3% |
| Taxes, remuneration and social security | 45 | €7,877 | €1,714 | -€6,163 | -78.2% |
| Taxes | 450/3 | €7,877 | €1,714 | -€6,163 | -78.2% |
| Other amounts payable | 47/48 | €42,406 | €123,982 | +€81,576 | +192.4% |
| Accrued charges and deferred income | 492/3 | €17 | €0 | -€17 | -100.0% |
| Non-recurring operating income | 76A | - | €13,145 | +€13,145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,515 | €22,142 | +€3,627 | +19.6% |
| Other operating charges | 640/8 | €13,388 | €2,164 | -€11,224 | -83.8% |
| Gross operating margin | 9900 | €89,893 | €38,919 | -€50,973 | -56.7% |
| Operating profit (loss) | 9901 | €57,990 | €14,614 | -€43,376 | -74.8% |
| Financial income | 75/76B | €3,561 | €3,633 | +€71 | +2.0% |
| Recurring financial income | 75 | €3,561 | €3,633 | +€71 | +2.0% |
| Financial charges | 65/66B | €3,560 | €3,279 | -€282 | -7.9% |
| Recurring financial charges | 65 | €3,560 | €3,279 | -€282 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €57,991 | €14,968 | -€43,023 | -74.2% |
| Income taxes | 67/77 | €5,402 | €544 | -€4,859 | -89.9% |
| Profit (loss) for the period | 9904 | €52,588 | €14,424 | -€38,164 | -72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,588 | €14,424 | -€38,164 | -72.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.