B2CONSULT: 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.
B2CONSULT
Largest movements
- Current investments -€40,000
down €40,000 (-94.3%), from €42,440 to €2,440
- Intangible fixed assets +€22,733
new in 2025: €22,733
- Receivables within one year -€5,774
down €5,774 (-20.3%), from €28,460 to €22,686
of which Other amounts receivable: -€11,010
- Cash +€5,161
up €5,161 (+6595.0%), from €78 to €5,240
mainly Tax, wage and social debts (+€44,674) and Current investments (+€40,000)
- Reserves -€123,243
down €123,243 (-66.6%), from €185,156 to €61,914
of which Tax-exempt reserves: -€123,243
- Profit (loss) carried forward +€102,342
up €102,342, from -€59,018 to €43,324
- Tax, wage and social debts +€44,674
up €44,674 (+1775.8%), from €2,516 to €47,190
of which Taxes: +€42,804
- Provisions -€41,081
down €41,081 (-69.9%), from €58,789 to €17,709
- Other debts -€3,069
no longer reported in 2025 (was €3,069)
- Taxes +€40,699
up €40,699, from -€2,540 to €38,159
- Staff costs +€22,509
up €22,509 (+737.5%), from €3,052 to €25,560
- Depreciation +€7,544
up €7,544 (+61.4%), from €12,291 to €19,835
- Financial income -€6,215
down €6,215 (-96.0%), from €6,470 to €256
of which Non-recurring financial income: -€4,027
- Other operating charges +€889
up €889 (+49.4%), from €1,802 to €2,691
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 | €264,407 | €248,863 | -€15,545 | -5.9% |
| Fixed assets | 21/28 | €193,429 | €218,378 | +€24,949 | +12.9% |
| Intangible fixed assets | 21 | - | €22,733 | +€22,733 | |
| Tangible fixed assets | 22/27 | €193,223 | €195,440 | +€2,216 | +1.1% |
| Land and buildings | 22 | €132,855 | €167,224 | +€34,369 | +25.9% |
| Plant, machinery and equipment | 23 | €44,520 | €19,980 | -€24,540 | -55.1% |
| Furniture and vehicles | 24 | €15,848 | €8,235 | -€7,613 | -48.0% |
| Financial fixed assets | 28 | €206 | €206 | = | 0.0% |
| Current assets | 29/58 | €70,978 | €30,484 | -€40,494 | -57.1% |
| Amounts receivable within one year | 40/41 | €28,460 | €22,686 | -€5,774 | -20.3% |
| Trade receivables | 40 | €10,903 | €16,140 | +€5,237 | +48.0% |
| Other amounts receivable | 41 | €17,557 | €6,546 | -€11,010 | -62.7% |
| Current investments | 50/53 | €42,440 | €2,440 | -€40,000 | -94.3% |
| Cash at bank and in hand | 54/58 | €78 | €5,240 | +€5,161 | +6595.0% |
| Deferred charges and accrued income | 490/1 | - | €119 | +€119 | |
| Total equity and liabilities | 10/49 | €264,407 | €248,863 | -€15,545 | -5.9% |
| Equity | 10/15 | €151,139 | €130,238 | -€20,901 | -13.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €185,156 | €61,914 | -€123,243 | -66.6% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €182,656 | €59,414 | -€123,243 | -67.5% |
| Profit (loss) carried forward | 14 | -€59,018 | €43,324 | +€102,342 | |
| Provisions and deferred taxes | 16 | €58,789 | €17,709 | -€41,081 | -69.9% |
| Deferred taxes | 168 | €58,789 | €17,709 | -€41,081 | -69.9% |
| Amounts payable | 17/49 | €54,479 | €100,916 | +€46,437 | +85.2% |
| Amounts payable after more than one year | 17 | €34,497 | €36,097 | +€1,600 | +4.6% |
| Financial debts | 170/4 | €34,497 | €24,655 | -€9,842 | -28.5% |
| Other amounts payable | 178/9 | - | €11,442 | +€11,442 | |
| Amounts payable within one year | 42/48 | €19,982 | €64,819 | +€44,837 | +224.4% |
| Current portion of amounts payable after more than one year | 42 | €9,433 | €9,842 | +€409 | +4.3% |
| Trade debts | 44 | €4,965 | €7,788 | +€2,822 | +56.8% |
| Suppliers | 440/4 | €4,965 | €7,788 | +€2,822 | +56.8% |
| Taxes, remuneration and social security | 45 | €2,516 | €47,190 | +€44,674 | +1775.8% |
| Taxes | 450/3 | €2,193 | €44,997 | +€42,804 | +1951.6% |
| Remuneration and social security | 454/9 | €323 | €2,193 | +€1,871 | +580.0% |
| Other amounts payable | 47/48 | €3,069 | - | -€3,069 | |
| Remuneration, social security and pensions | 62 | €3,052 | €25,560 | +€22,509 | +737.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,291 | €19,835 | +€7,544 | +61.4% |
| Other operating charges | 640/8 | €1,802 | €2,691 | +€889 | +49.4% |
| Gross operating margin | 9900 | €25,124 | €25,825 | +€701 | +2.8% |
| Operating profit (loss) | 9901 | €7,980 | -€22,261 | -€30,241 | |
| Financial income | 75/76B | €6,470 | €256 | -€6,215 | -96.0% |
| Recurring financial income | 75 | €2,443 | €256 | -€2,188 | -89.5% |
| Non-recurring financial income | 76B | €4,027 | €0 | -€4,027 | -100.0% |
| Financial charges | 65/66B | €1,833 | €1,877 | +€45 | +2.4% |
| Recurring financial charges | 65 | €1,729 | €1,877 | +€148 | +8.6% |
| Non-recurring financial charges | 66B | €104 | - | -€104 | |
| Profit (loss) for the period before taxes | 9903 | €12,618 | -€23,882 | -€36,500 | |
| Transfer from deferred taxes | 780 | €500 | €41,081 | +€40,581 | +8123.7% |
| Income taxes | 67/77 | -€2,540 | €38,159 | +€40,699 | |
| Profit (loss) for the period | 9904 | €15,657 | -€20,961 | -€36,617 | |
| Transfer from tax-exempt reserves | 789 | €1,499 | €123,243 | +€121,744 | +8123.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,155 | €102,282 | +€85,126 | +496.2% |
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 4 October 2026 via checked.be.