B2C 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.
B2C CONSULTING
Largest movements
- Stocks and contracts +€102,023
new in 2025: €102,023
- Tangible fixed assets +€42,584
up €42,584 (+169.7%), from €25,092 to €67,676
- Receivables within one year -€36,122
down €36,122 (-6.5%), from €552,133 to €516,010
of which Trade receivables: -€86,464
- Trade debts +€121,264
up €121,264 (+35.0%), from €346,741 to €468,005
- Profit (loss) carried forward -€51,980
down €51,980, from €42,440 to -€9,540
- Tax, wage and social debts +€20,480
up €20,480 (+30.3%), from €67,524 to €88,004
of which Taxes: +€22,912
- Accrued charges and deferred income +€13,125
up €13,125 (+622.6%), from €2,108 to €15,233
- Gross operating margin -€245,057
down €245,057 (-57.5%), from €426,279 to €181,222
- Staff costs -€147,291
down €147,291 (-40.5%), from €363,348 to €216,057
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 | €587,452 | €695,198 | +€107,747 | +18.3% |
| Fixed assets | 21/28 | €27,269 | €68,886 | +€41,616 | +152.6% |
| Intangible fixed assets | 21 | €1,338 | €370 | -€968 | -72.4% |
| Tangible fixed assets | 22/27 | €25,092 | €67,676 | +€42,584 | +169.7% |
| Furniture and vehicles | 24 | €25,092 | €67,676 | +€42,584 | +169.7% |
| Financial fixed assets | 28 | €840 | €840 | = | 0.0% |
| Current assets | 29/58 | €560,182 | €626,313 | +€66,130 | +11.8% |
| Stocks and contracts in progress | 3 | - | €102,023 | +€102,023 | |
| Contracts in progress | 37 | - | €102,023 | +€102,023 | |
| Amounts receivable within one year | 40/41 | €552,133 | €516,010 | -€36,122 | -6.5% |
| Trade receivables | 40 | €550,210 | €463,746 | -€86,464 | -15.7% |
| Other amounts receivable | 41 | €1,922 | €52,264 | +€50,342 | +2619.0% |
| Cash at bank and in hand | 54/58 | €2,522 | €1,587 | -€935 | -37.1% |
| Deferred charges and accrued income | 490/1 | €5,528 | €6,693 | +€1,165 | +21.1% |
| Total equity and liabilities | 10/49 | €587,452 | €695,198 | +€107,747 | +18.3% |
| Equity | 10/15 | €61,079 | €9,060 | -€52,019 | -85.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39 | - | -€39 | |
| Distributable reserves | 133 | €39 | - | -€39 | |
| Profit (loss) carried forward | 14 | €42,440 | -€9,540 | -€51,980 | |
| Amounts payable | 17/49 | €526,373 | €686,138 | +€159,765 | +30.4% |
| Amounts payable within one year | 42/48 | €524,265 | €670,906 | +€146,641 | +28.0% |
| Financial debts | 43 | €110,000 | €114,896 | +€4,896 | +4.5% |
| Credit institutions | 430/8 | €110,000 | €100,000 | -€10,000 | -9.1% |
| Other loans | 439 | - | €14,896 | +€14,896 | |
| Trade debts | 44 | €346,741 | €468,005 | +€121,264 | +35.0% |
| Suppliers | 440/4 | €346,741 | €468,005 | +€121,264 | +35.0% |
| Taxes, remuneration and social security | 45 | €67,524 | €88,004 | +€20,480 | +30.3% |
| Taxes | 450/3 | €17,891 | €40,803 | +€22,912 | +128.1% |
| Remuneration and social security | 454/9 | €49,633 | €47,201 | -€2,432 | -4.9% |
| Accrued charges and deferred income | 492/3 | €2,108 | €15,233 | +€13,125 | +622.6% |
| Remuneration, social security and pensions | 62 | €363,348 | €216,057 | -€147,291 | -40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,960 | €8,694 | -€1,266 | -12.7% |
| Other operating charges | 640/8 | €2,831 | €2,537 | -€294 | -10.4% |
| Gross operating margin | 9900 | €426,279 | €181,222 | -€245,057 | -57.5% |
| Operating profit (loss) | 9901 | €50,140 | -€46,066 | -€96,206 | |
| Financial income | 75/76B | €0 | €566 | +€566 | +943066.7% |
| Recurring financial income | 75 | €0 | €566 | +€566 | +943066.7% |
| Financial charges | 65/66B | €8,236 | €5,767 | -€2,469 | -30.0% |
| Recurring financial charges | 65 | €8,236 | €5,767 | -€2,469 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €41,904 | -€51,267 | -€93,171 | |
| Income taxes | 67/77 | €768 | €752 | -€16 | -2.1% |
| Profit (loss) for the period | 9904 | €41,136 | -€52,019 | -€93,155 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,136 | -€52,019 | -€93,155 |
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 8 October 2026 via checked.be.