B2BCONSULTING: 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.
B2BCONSULTING
Largest movements
- Receivables within one year -€6,651
down €6,651 (-69.1%), from €9,622 to €2,971
- Profit (loss) carried forward -€13,344
down €13,344 (-10.7%), from €124,308 to €110,965
- Short-term financial debts +€10,979
new in 2025: €10,979
- Trade debts -€2,794
down €2,794 (-59.2%), from €4,723 to €1,929
- Gross operating margin -€7,825
down €7,825 (-78.8%), from €9,928 to €2,104
- Other operating charges +€6,354
up €6,354 (+220.6%), from €2,880 to €9,234
- Taxes -€2,785
down €2,785 (-71.3%), from €3,907 to €1,123
- Write-downs +€2,191
new in 2025: €2,191
- Financial charges -€114
down €114 (-4.1%), from €2,782 to €2,668
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 | €153,159 | €146,527 | -€6,632 | -4.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,281 | €1,090 | -€191 | -14.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,033 | €798 | -€235 | -22.7% |
| Plant, machinery and equipment | 23 | €1,033 | €798 | -€235 | -22.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €248 | €291 | +€43 | +17.3% |
| Current assets | 29/58 | €151,878 | €145,437 | -€6,441 | -4.2% |
| Amounts receivable after more than one year | 29 | €140,000 | €140,000 | = | 0.0% |
| Other amounts receivable | 291 | €140,000 | €140,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,622 | €2,971 | -€6,651 | -69.1% |
| Trade receivables | 40 | €9,622 | €2,971 | -€6,651 | -69.1% |
| Cash at bank and in hand | 54/58 | €2,255 | €2,466 | +€211 | +9.3% |
| Total equity and liabilities | 10/49 | €153,159 | €146,527 | -€6,632 | -4.3% |
| Equity | 10/15 | €138,568 | €125,225 | -€13,344 | -9.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,308 | €110,965 | -€13,344 | -10.7% |
| Amounts payable | 17/49 | €14,591 | €21,302 | +€6,711 | +46.0% |
| Amounts payable within one year | 42/48 | €14,591 | €21,302 | +€6,711 | +46.0% |
| Financial debts | 43 | - | €10,979 | +€10,979 | |
| Credit institutions | 430/8 | - | €10,979 | +€10,979 | |
| Trade debts | 44 | €4,723 | €1,929 | -€2,794 | -59.2% |
| Suppliers | 440/4 | €4,723 | €1,929 | -€2,794 | -59.2% |
| Taxes, remuneration and social security | 45 | €2,351 | €1,776 | -€576 | -24.5% |
| Taxes | 450/3 | €2,351 | €1,776 | -€576 | -24.5% |
| Other amounts payable | 47/48 | €7,517 | €6,618 | -€898 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140 | €235 | +€95 | +67.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,191 | +€2,191 | |
| Other operating charges | 640/8 | €2,880 | €9,234 | +€6,354 | +220.6% |
| Gross operating margin | 9900 | €9,928 | €2,104 | -€7,825 | -78.8% |
| Operating profit (loss) | 9901 | €6,909 | -€9,556 | -€16,465 | |
| Financial income | 75/76B | €1 | €3 | +€2 | +173.3% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +173.3% |
| Financial charges | 65/66B | €2,782 | €2,668 | -€114 | -4.1% |
| Recurring financial charges | 65 | €2,782 | €2,668 | -€114 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €4,128 | -€12,221 | -€16,349 | |
| Income taxes | 67/77 | €3,907 | €1,123 | -€2,785 | -71.3% |
| Profit (loss) for the period | 9904 | €221 | -€13,344 | -€13,565 | |
| Profit (loss) for the period to be appropriated | 9905 | €221 | -€13,344 | -€13,565 |
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 1 October 2026 via checked.be.