B2H 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.
B2H CONSULTING
Largest movements
- Financial fixed assets -€10.0m
down €10.0m (-87.3%), from €11.5m to €1.5m
- Cash -€1.8m
down €1.8m (-99.4%), from €1.8m to €10,334
- Revaluation surpluses -€7.0m
down €7.0m (-100.0%), from €7.0m to €0
- Other debts -€5.9m
down €5.9m (-99.8%), from €5.9m to €10,000
- Contributions +€2.9m
up €2.9m (+239.7%), from €1.2m to €4.1m
- Debts after one year -€1.4m
down €1.4m (-50.0%), from €2.7m to €1.4m
- Reserves -€552,782
down €552,782 (-51.2%), from €1.1m to €525,894
of which Distributable reserves: -€552,687
- Gross operating margin -€982
down €982 (-9.1%), from -€10,833 to -€11,815
- Other operating charges +€521
up €521 (+54.3%), from €961 to €1,482
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,836,661 | €5,977,018 | -€11.9m | -66.5% |
| Fixed assets | 21/28 | €11,463,890 | €1,454,950 | -€10.0m | -87.3% |
| Financial fixed assets | 28 | €11,463,890 | €1,454,950 | -€10.0m | -87.3% |
| Current assets | 29/58 | €6,372,772 | €4,522,068 | -€1.9m | -29.0% |
| Amounts receivable within one year | 40/41 | €4,551,734 | €4,511,734 | -€40,000 | -0.9% |
| Other amounts receivable | 41 | €4,551,734 | €4,511,734 | -€40,000 | -0.9% |
| Cash at bank and in hand | 54/58 | €1,821,037 | €10,334 | -€1.8m | -99.4% |
| Total equity and liabilities | 10/49 | €17,836,661 | €5,977,018 | -€11.9m | -66.5% |
| Equity | 10/15 | €9,231,517 | €4,602,314 | -€4.6m | -50.1% |
| Contributions | 10/11 | €1,200,000 | €4,076,420 | +€2.9m | +239.7% |
| Revaluation surpluses | 12 | €6,952,840 | €0 | -€7.0m | -100.0% |
| Reserves | 13 | €1,078,677 | €525,894 | -€552,782 | -51.2% |
| Non-distributable reserves | 130/1 | €190 | €95 | -€95 | -50.0% |
| Reserves not available under the articles | 1311 | €190 | €95 | -€95 | -50.0% |
| Distributable reserves | 133 | €1,078,486 | €525,799 | -€552,687 | -51.2% |
| Amounts payable | 17/49 | €8,605,145 | €1,374,704 | -€7.2m | -84.0% |
| Amounts payable after more than one year | 17 | €2,729,408 | €1,364,704 | -€1.4m | -50.0% |
| Other amounts payable | 178/9 | €2,729,408 | €1,364,704 | -€1.4m | -50.0% |
| Amounts payable within one year | 42/48 | €5,875,737 | €10,000 | -€5.9m | -99.8% |
| Other amounts payable | 47/48 | €5,875,737 | €10,000 | -€5.9m | -99.8% |
| Other operating charges | 640/8 | €961 | €1,482 | +€521 | +54.3% |
| Gross operating margin | 9900 | -€10,833 | -€11,815 | -€982 | -9.1% |
| Operating profit (loss) | 9901 | -€11,794 | -€13,297 | -€1,503 | -12.7% |
| Financial income | 75/76B | €0 | €60 | +€60 | |
| Recurring financial income | 75 | €0 | €60 | +€60 | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €150 | €206 | +€56 | +37.5% |
| Recurring financial charges | 65 | €150 | €206 | +€56 | +37.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€11,944 | -€13,444 | -€1,500 | -12.6% |
| Profit (loss) for the period | 9904 | -€11,944 | -€13,444 | -€1,500 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,944 | -€13,444 | -€1,500 | -12.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.