B2B Consulting Digital: 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.
B2B Consulting Digital
Largest movements
- Tangible fixed assets +€12,585
up €12,585 (+8.3%), from €151,141 to €163,726
of which Furniture and vehicles: +€19,287
- Cash -€6,316
down €6,316 (-11.3%), from €56,062 to €49,746
mainly Investment in fixed assets (net) (-€24,571) and Debts after one year (-€16,239)
- Current investments +€5,000
new in 2025: €5,000
- Receivables within one year +€3,836
up €3,836 (+13.0%), from €29,500 to €33,336
of which Other amounts receivable: +€4,651
- Profit (loss) carried forward +€26,530
up €26,530 (+53.7%), from -€49,366 to -€22,836
- Debts after one year -€16,239
down €16,239 (-12.4%), from €131,445 to €115,206
- Tax, wage and social debts +€9,199
up €9,199 (+157%), from €5,854 to €15,053
- Trade debts -€3,489
down €3,489 (-85.8%), from €4,067 to €578
- Gross operating margin +€11,986
up €11,986 (+28.5%), from €42,019 to €54,005
- Taxes +€8,291
up €8,291 (+1,541%), from €538 to €8,829
- Depreciation +€4,764
up €4,764 (+66.0%), from €7,222 to €11,986
- Financial charges -€2,300
down €2,300 (-52.8%), from €4,356 to €2,056
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 | €236,703 | €251,808 | +€15,105 | +6.4% |
| Fixed assets | 21/28 | €151,141 | €163,726 | +€12,585 | +8.3% |
| Tangible fixed assets | 22/27 | €151,141 | €163,726 | +€12,585 | +8.3% |
| Furniture and vehicles | 24 | €297 | €19,584 | +€19,287 | +6,494% |
| Other tangible fixed assets | 26 | €150,844 | €144,142 | -€6,702 | -4.4% |
| Current assets | 29/58 | €85,562 | €88,082 | +€2,520 | +2.9% |
| Amounts receivable within one year | 40/41 | €29,500 | €33,336 | +€3,836 | +13.0% |
| Trade receivables | 40 | €16,545 | €15,730 | -€815 | -4.9% |
| Other amounts receivable | 41 | €12,955 | €17,606 | +€4,651 | +35.9% |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €56,062 | €49,746 | -€6,316 | -11.3% |
| Total equity and liabilities | 10/49 | €236,703 | €251,808 | +€15,105 | +6.4% |
| Equity | 10/15 | €72,928 | €99,458 | +€26,530 | +36.4% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Reserves | 13 | €120,434 | €120,434 | = | 0.0% |
| Distributable reserves | 133 | €120,434 | €120,434 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,366 | -€22,836 | +€26,530 | +53.7% |
| Amounts payable | 17/49 | €163,775 | €152,350 | -€11,425 | -7.0% |
| Amounts payable after more than one year | 17 | €131,445 | €115,206 | -€16,239 | -12.4% |
| Financial debts | 170/4 | €131,445 | €115,206 | -€16,239 | -12.4% |
| Amounts payable within one year | 42/48 | €32,330 | €37,144 | +€4,814 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €16,033 | €16,239 | +€206 | +1.3% |
| Trade debts | 44 | €4,067 | €578 | -€3,489 | -85.8% |
| Suppliers | 440/4 | €4,067 | €578 | -€3,489 | -85.8% |
| Taxes, remuneration and social security | 45 | €5,854 | €15,053 | +€9,199 | +157% |
| Taxes | 450/3 | €5,854 | €15,053 | +€9,199 | +157% |
| Other amounts payable | 47/48 | €6,376 | €5,274 | -€1,102 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,222 | €11,986 | +€4,764 | +66.0% |
| Other operating charges | 640/8 | €2,036 | €2,571 | +€535 | +26.3% |
| Gross operating margin | 9900 | €42,019 | €54,005 | +€11,986 | +28.5% |
| Operating profit (loss) | 9901 | €32,761 | €39,448 | +€6,687 | +20.4% |
| Financial income | 75/76B | - | €41 | +€41 | |
| Recurring financial income | 75 | - | €41 | +€41 | |
| Financial charges | 65/66B | €4,356 | €2,056 | -€2,300 | -52.8% |
| Recurring financial charges | 65 | €4,356 | €2,056 | -€2,300 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €28,405 | €37,433 | +€9,028 | +31.8% |
| Income taxes | 67/77 | €538 | €8,829 | +€8,291 | +1,541% |
| Profit (loss) for the period | 9904 | €27,867 | €28,604 | +€737 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,867 | €28,604 | +€737 | +2.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.