B2IT 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.
B2IT Consulting
Largest movements
- Receivables within one year -€19,061
down €19,061 (-51.4%), from €37,092 to €18,031
of which Trade receivables: -€24,986
- Receivables after one year -€9,948
down €9,948 (-12.5%), from €79,891 to €69,942
- Tangible fixed assets -€8,236
down €8,236 (-28.4%), from €29,003 to €20,766
of which Furniture and vehicles: -€7,714
- Reserves -€33,581
down €33,581 (-14.3%), from €234,248 to €200,667
of which Distributable reserves: -€33,581
- Tax, wage and social debts -€3,190
no longer reported in 2025 (was €3,190)
- Gross operating margin -€16,397
down €16,397 (-42.7%), from €38,389 to €21,992
- Taxes -€5,173
down €5,173 (-53.8%), from €9,608 to €4,435
- Depreciation +€827
up €827 (+9.6%), from €8,624 to €9,451
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 | €285,785 | €248,744 | -€37,041 | -13.0% |
| Fixed assets | 21/28 | €29,003 | €20,766 | -€8,236 | -28.4% |
| Tangible fixed assets | 22/27 | €29,003 | €20,766 | -€8,236 | -28.4% |
| Plant, machinery and equipment | 23 | €3,637 | €3,114 | -€523 | -14.4% |
| Furniture and vehicles | 24 | €25,366 | €17,653 | -€7,714 | -30.4% |
| Current assets | 29/58 | €256,782 | €227,977 | -€28,805 | -11.2% |
| Amounts receivable after more than one year | 29 | €79,891 | €69,942 | -€9,948 | -12.5% |
| Other amounts receivable | 291 | €79,891 | €69,942 | -€9,948 | -12.5% |
| Amounts receivable within one year | 40/41 | €37,092 | €18,031 | -€19,061 | -51.4% |
| Trade receivables | 40 | €24,986 | - | -€24,986 | |
| Other amounts receivable | 41 | €12,106 | €18,031 | +€5,925 | +48.9% |
| Cash at bank and in hand | 54/58 | €138,998 | €139,153 | +€155 | +0.1% |
| Deferred charges and accrued income | 490/1 | €802 | €851 | +€49 | +6.2% |
| Total equity and liabilities | 10/49 | €285,785 | €248,744 | -€37,041 | -13.0% |
| Equity | 10/15 | €262,453 | €228,873 | -€33,581 | -12.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €234,248 | €200,667 | -€33,581 | -14.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €232,388 | €198,807 | -€33,581 | -14.5% |
| Profit (loss) carried forward | 14 | €15,806 | €15,806 | = | 0.0% |
| Amounts payable | 17/49 | €23,332 | €19,871 | -€3,461 | -14.8% |
| Amounts payable within one year | 42/48 | €23,332 | €19,871 | -€3,461 | -14.8% |
| Trade debts | 44 | €3,392 | €1,272 | -€2,119 | -62.5% |
| Suppliers | 440/4 | €3,392 | €1,272 | -€2,119 | -62.5% |
| Taxes, remuneration and social security | 45 | €3,190 | - | -€3,190 | |
| Taxes | 450/3 | €3,190 | - | -€3,190 | |
| Other amounts payable | 47/48 | €16,750 | €18,599 | +€1,849 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,624 | €9,451 | +€827 | +9.6% |
| Other operating charges | 640/8 | €1,458 | €1,182 | -€276 | -19.0% |
| Gross operating margin | 9900 | €38,389 | €21,992 | -€16,397 | -42.7% |
| Operating profit (loss) | 9901 | €28,307 | €11,360 | -€16,947 | -59.9% |
| Financial income | 75/76B | €2,309 | €2,065 | -€244 | -10.6% |
| Recurring financial income | 75 | €2,309 | €2,065 | -€244 | -10.6% |
| Financial charges | 65/66B | €50 | €71 | +€21 | +42.0% |
| Recurring financial charges | 65 | €50 | €71 | +€21 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | €30,565 | €13,354 | -€17,211 | -56.3% |
| Income taxes | 67/77 | €9,608 | €4,435 | -€5,173 | -53.8% |
| Profit (loss) for the period | 9904 | €20,958 | €8,919 | -€12,039 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,958 | €8,919 | -€12,039 | -57.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.