B2EU Consulting: 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.
B2EU Consulting
Largest movements
- Receivables within one year +€62,628
up €62,628 (+230.5%), from €27,175 to €89,803
of which Trade receivables: +€62,628
- Cash +€43,369
up €43,369 (+491.7%), from €8,820 to €52,190
mainly Net result for the year (+€61,907) and Tax, wage and social debts (+€25,897)
- Tangible fixed assets -€25,436
down €25,436 (-35.9%), from €70,847 to €45,411
of which Other tangible fixed assets: -€23,998
- Current investments -€16,000
down €16,000 (-100.0%), from €16,000 to €0
- Deferred charges and accrued income -€9,349
down €9,349 (-52.6%), from €17,759 to €8,410
- Reserves +€61,907
up €61,907 (+19.4%), from €318,879 to €380,786
- Tax, wage and social debts +€25,897
up €25,897 (+54.4%), from €47,643 to €73,540
- Other debts -€18,501
down €18,501 (-46.3%), from €39,974 to €21,474
- Trade debts -€14,090
down €14,090 (-6.2%), from €228,811 to €214,721
- Gross operating margin -€76,239
down €76,239 (-36.7%), from €207,626 to €131,387
- Other operating charges -€60,286
down €60,286 (-88.2%), from €68,333 to €8,047
- Financial income -€13,026
down €13,026 (-45.8%), from €28,426 to €15,400
- Staff costs +€4,620
up €4,620 (+16.7%), from €27,618 to €32,238
- Depreciation -€3,099
down €3,099 (-28.8%), from €10,744 to €7,645
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 | €641,508 | €696,720 | +€55,212 | +8.6% |
| Fixed assets | 21/28 | €71,753 | €46,317 | -€25,436 | -35.4% |
| Tangible fixed assets | 22/27 | €70,847 | €45,411 | -€25,436 | -35.9% |
| Furniture and vehicles | 24 | €4,498 | €3,061 | -€1,438 | -32.0% |
| Other tangible fixed assets | 26 | €66,349 | €42,350 | -€23,998 | -36.2% |
| Financial fixed assets | 28 | €907 | €907 | = | 0.0% |
| Current assets | 29/58 | €569,754 | €650,403 | +€80,648 | +14.2% |
| Amounts receivable after more than one year | 29 | €500,000 | €500,000 | = | 0.0% |
| Other amounts receivable | 291 | €500,000 | €500,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,175 | €89,803 | +€62,628 | +230.5% |
| Trade receivables | 40 | €27,175 | €89,803 | +€62,628 | +230.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €16,000 | €0 | -€16,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,820 | €52,190 | +€43,369 | +491.7% |
| Deferred charges and accrued income | 490/1 | €17,759 | €8,410 | -€9,349 | -52.6% |
| Total equity and liabilities | 10/49 | €641,508 | €696,720 | +€55,212 | +8.6% |
| Equity | 10/15 | €325,079 | €386,986 | +€61,907 | +19.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €318,879 | €380,786 | +€61,907 | +19.4% |
| Distributable reserves | 133 | €318,879 | €380,786 | +€61,907 | +19.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €316,429 | €309,734 | -€6,695 | -2.1% |
| Amounts payable within one year | 42/48 | €316,429 | €309,734 | -€6,695 | -2.1% |
| Trade debts | 44 | €228,811 | €214,721 | -€14,090 | -6.2% |
| Suppliers | 440/4 | €228,811 | €214,721 | -€14,090 | -6.2% |
| Taxes, remuneration and social security | 45 | €47,643 | €73,540 | +€25,897 | +54.4% |
| Taxes | 450/3 | €47,643 | €73,540 | +€25,897 | +54.4% |
| Other amounts payable | 47/48 | €39,974 | €21,474 | -€18,501 | -46.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €27,618 | €32,238 | +€4,620 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,744 | €7,645 | -€3,099 | -28.8% |
| Other operating charges | 640/8 | €68,333 | €8,047 | -€60,286 | -88.2% |
| Gross operating margin | 9900 | €207,626 | €131,387 | -€76,239 | -36.7% |
| Operating profit (loss) | 9901 | €100,930 | €83,457 | -€17,474 | -17.3% |
| Financial income | 75/76B | €28,426 | €15,400 | -€13,026 | -45.8% |
| Recurring financial income | 75 | €28,426 | €15,400 | -€13,026 | -45.8% |
| Financial charges | 65/66B | €2,355 | €4,069 | +€1,713 | +72.7% |
| Recurring financial charges | 65 | €2,355 | €4,069 | +€1,713 | +72.7% |
| Profit (loss) for the period before taxes | 9903 | €127,001 | €94,788 | -€32,213 | -25.4% |
| Income taxes | 67/77 | €35,278 | €32,881 | -€2,397 | -6.8% |
| Profit (loss) for the period | 9904 | €91,723 | €61,907 | -€29,816 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €91,723 | €61,907 | -€29,816 | -32.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.