B2J 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.
B2J CONSULTING
Largest movements
- Cash -€18,030
down €18,030 (-41.3%), from €43,657 to €25,627
mainly Contributions, distributions and other (-€48,000) and Receivables within one year (-€12,372)
- Receivables within one year +€12,372
up €12,372 (+201%), from €6,162 to €18,534
of which Trade receivables: +€16,128
- Tangible fixed assets -€3,558
down €3,558 (-16.0%), from €22,273 to €18,714
of which Other tangible fixed assets: -€3,334
- Other debts -€9,861
down €9,861 (-16.7%), from €59,034 to €49,173
No income-statement line moved by more than 1% of the activity.
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.
Derived cash bridge
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 | €73,654 | €63,822 | -€9,833 | -13.3% |
| Fixed assets | 21/28 | €22,316 | €18,758 | -€3,558 | -15.9% |
| Tangible fixed assets | 22/27 | €22,273 | €18,714 | -€3,558 | -16.0% |
| Furniture and vehicles | 24 | €391 | €167 | -€224 | -57.3% |
| Other tangible fixed assets | 26 | €21,881 | €18,547 | -€3,334 | -15.2% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €51,338 | €45,064 | -€6,274 | -12.2% |
| Amounts receivable within one year | 40/41 | €6,162 | €18,534 | +€12,372 | +201% |
| Trade receivables | 40 | €2,364 | €18,492 | +€16,128 | +682% |
| Other amounts receivable | 41 | €3,798 | €42 | -€3,756 | -98.9% |
| Cash at bank and in hand | 54/58 | €43,657 | €25,627 | -€18,030 | -41.3% |
| Deferred charges and accrued income | 490/1 | €1,519 | €903 | -€616 | -40.6% |
| Total equity and liabilities | 10/49 | €73,654 | €63,822 | -€9,833 | -13.3% |
| Equity | 10/15 | €6,122 | €6,139 | +€17 | +0.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €122 | €139 | +€17 | +14.2% |
| Distributable reserves | 133 | €122 | €139 | +€17 | +14.2% |
| Amounts payable | 17/49 | €67,533 | €57,683 | -€9,850 | -14.6% |
| Amounts payable within one year | 42/48 | €67,533 | €57,683 | -€9,850 | -14.6% |
| Trade debts | 44 | €3,523 | €2,881 | -€642 | -18.2% |
| Suppliers | 440/4 | €3,523 | €2,881 | -€642 | -18.2% |
| Taxes, remuneration and social security | 45 | €4,976 | €5,629 | +€653 | +13.1% |
| Taxes | 450/3 | €4,976 | €5,255 | +€280 | +5.6% |
| Remuneration and social security | 454/9 | - | €374 | +€374 | |
| Other amounts payable | 47/48 | €59,034 | €49,173 | -€9,861 | -16.7% |
| Remuneration, social security and pensions | 62 | €1,908 | €1,908 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,239 | €3,558 | +€319 | +9.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €242 | -€42 | -€284 | |
| Other operating charges | 640/8 | €674 | €500 | -€174 | -25.8% |
| Gross operating margin | 9900 | €66,629 | €66,386 | -€243 | -0.4% |
| Operating profit (loss) | 9901 | €60,565 | €60,461 | -€103 | -0.2% |
| Financial income | 75/76B | €5 | €566 | +€561 | +10,979% |
| Recurring financial income | 75 | €5 | €566 | +€561 | +10,979% |
| Financial charges | 65/66B | €142 | €144 | +€2 | +1.4% |
| Recurring financial charges | 65 | €142 | €144 | +€2 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €60,428 | €60,884 | +€456 | +0.8% |
| Income taxes | 67/77 | €12,489 | €12,866 | +€377 | +3.0% |
| Profit (loss) for the period | 9904 | €47,939 | €48,017 | +€78 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,939 | €48,017 | +€78 | +0.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.