B2BCONSULT: 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.
B2BCONSULT
Largest movements
- Receivables within one year +€22,199
up €22,199 (+34.9%), from €63,574 to €85,774
of which Other amounts receivable: +€12,074
- Cash -€7,706
no longer reported in 2020 (was €7,706)
mainly Receivables within one year (-€22,199) and Debts after one year (-€19,017)
- Trade debts +€37,467
up €37,467 (+162.4%), from €23,065 to €60,532
- Debts after one year -€19,017
down €19,017 (-38.2%), from €49,846 to €30,829
- Tax, wage and social debts -€16,587
down €16,587 (-26.5%), from €62,498 to €45,911
- Profit (loss) carried forward +€7,835
up €7,835 (+13.5%), from -€57,904 to -€50,069
- Current portion of long-term debt +€2,802
up €2,802 (+13.4%), from €20,945 to €23,747
- Financial charges -€65,995
down €65,995 (-90.5%), from €72,928 to €6,933
of which Non-recurring financial charges: -€61,789
- Financial income -€15,438
down €15,438 (-84.5%), from €18,266 to €2,829
of which Non-recurring financial income: -€16,350
- Depreciation -€11,737
down €11,737 (-61.4%), from €19,101 to €7,364
- Other operating charges -€8,822
down €8,822 (-56.9%), from €15,507 to €6,685
- Gross operating margin -€3,175
down €3,175 (-6.0%), from €53,337 to €50,163
From the 2019 result to the 2020 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 2019 and 2020 balance sheets and the 2020 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,375 | €133,673 | +€16,297 | +13.9% |
| Fixed assets | 21/28 | €45,590 | €46,118 | +€528 | +1.2% |
| Tangible fixed assets | 22/27 | €45,590 | €46,118 | +€528 | +1.2% |
| Plant, machinery and equipment | 23 | €4,891 | €3,139 | -€1,752 | -35.8% |
| Furniture and vehicles | 24 | €38,400 | €41,945 | +€3,545 | +9.2% |
| Other tangible fixed assets | 26 | €2,298 | €1,034 | -€1,264 | -55.0% |
| Current assets | 29/58 | €71,786 | €87,555 | +€15,769 | +22.0% |
| Amounts receivable within one year | 40/41 | €63,574 | €85,774 | +€22,199 | +34.9% |
| Trade receivables | 40 | €17,130 | €27,256 | +€10,126 | +59.1% |
| Other amounts receivable | 41 | €46,444 | €58,518 | +€12,074 | +26.0% |
| Cash at bank and in hand | 54/58 | €7,706 | - | -€7,706 | |
| Deferred charges and accrued income | 490/1 | €506 | €1,781 | +€1,276 | +252.3% |
| Total equity and liabilities | 10/49 | €117,375 | €133,673 | +€16,297 | +13.9% |
| Equity | 10/15 | -€39,304 | -€31,469 | +€7,835 | +19.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€57,904 | -€50,069 | +€7,835 | +13.5% |
| Amounts payable | 17/49 | €156,679 | €165,141 | +€8,462 | +5.4% |
| Amounts payable after more than one year | 17 | €49,846 | €30,829 | -€19,017 | -38.2% |
| Financial debts | 170/4 | €49,846 | €30,829 | -€19,017 | -38.2% |
| Amounts payable within one year | 42/48 | €106,509 | €134,004 | +€27,495 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €20,945 | €23,747 | +€2,802 | +13.4% |
| Financial debts | 43 | - | €2,153 | +€2,153 | |
| Credit institutions | 430/8 | - | €2,153 | +€2,153 | |
| Trade debts | 44 | €23,065 | €60,532 | +€37,467 | +162.4% |
| Suppliers | 440/4 | €23,065 | €60,532 | +€37,467 | +162.4% |
| Advances received on contracts in progress | 46 | - | €1,660 | +€1,660 | |
| Taxes, remuneration and social security | 45 | €62,498 | €45,911 | -€16,587 | -26.5% |
| Taxes | 450/3 | €62,498 | €45,911 | -€16,587 | -26.5% |
| Accrued charges and deferred income | 492/3 | €325 | €309 | -€16 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,101 | €7,364 | -€11,737 | -61.4% |
| Other operating charges | 640/8 | €15,507 | €6,685 | -€8,822 | -56.9% |
| Non-recurring operating charges | 66A | - | €13,766 | +€13,766 | |
| Gross operating margin | 9900 | €53,337 | €50,163 | -€3,175 | -6.0% |
| Operating profit (loss) | 9901 | €18,729 | €22,348 | +€3,619 | +19.3% |
| Financial income | 75/76B | €18,266 | €2,829 | -€15,438 | -84.5% |
| Recurring financial income | 75 | €1,916 | €2,829 | +€912 | +47.6% |
| Non-recurring financial income | 76B | €16,350 | - | -€16,350 | |
| Financial charges | 65/66B | €72,928 | €6,933 | -€65,995 | -90.5% |
| Recurring financial charges | 65 | €11,139 | €6,933 | -€4,206 | -37.8% |
| Non-recurring financial charges | 66B | €61,789 | - | -€61,789 | |
| Profit (loss) for the period before taxes | 9903 | -€35,932 | €18,244 | +€54,176 | |
| Income taxes | 67/77 | €10,528 | €10,409 | -€119 | -1.1% |
| Profit (loss) for the period | 9904 | -€46,460 | €7,835 | +€54,295 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,460 | €7,835 | +€54,295 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.