B2M 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.
B2M Consulting
Largest movements
- Cash +€40,072
up €40,072 (+29.8%), from €134,317 to €174,389
mainly Net result for the year (+€124,489) and Depreciation (+€13,718)
- Tangible fixed assets -€12,945
down €12,945 (-25.1%), from €51,583 to €38,638
of which Furniture and vehicles: -€12,460
- Profit (loss) carried forward +€106,196
up €106,196 (+32.2%), from €329,999 to €436,195
- Debts after one year -€86,757
down €86,757 (-16.8%), from €515,657 to €428,900
- Financial income +€10,000
up €10,000 (+17.9%), from €56,000 to €66,000
- Gross operating margin +€2,756
up €2,756 (+2.6%), from €105,875 to €108,631
- Financial charges -€1,892
down €1,892 (-10.9%), from €17,432 to €15,540
- Taxes +€1,673
up €1,673 (+8.8%), from €19,110 to €20,783
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 | €937,312 | €958,419 | +€21,107 | +2.3% |
| Fixed assets | 21/28 | €774,783 | €761,838 | -€12,945 | -1.7% |
| Tangible fixed assets | 22/27 | €51,583 | €38,638 | -€12,945 | -25.1% |
| Plant, machinery and equipment | 23 | €2,017 | €1,532 | -€485 | -24.0% |
| Furniture and vehicles | 24 | €49,566 | €37,106 | -€12,460 | -25.1% |
| Financial fixed assets | 28 | €723,200 | €723,200 | = | 0.0% |
| Current assets | 29/58 | €162,529 | €196,581 | +€34,052 | +21.0% |
| Amounts receivable within one year | 40/41 | €26,303 | €22,192 | -€4,111 | -15.6% |
| Trade receivables | 40 | €17,873 | €19,014 | +€1,141 | +6.4% |
| Other amounts receivable | 41 | €8,430 | €3,178 | -€5,252 | -62.3% |
| Cash at bank and in hand | 54/58 | €134,317 | €174,389 | +€40,072 | +29.8% |
| Deferred charges and accrued income | 490/1 | €1,909 | - | -€1,909 | |
| Total equity and liabilities | 10/49 | €937,312 | €958,419 | +€21,107 | +2.3% |
| Equity | 10/15 | €332,999 | €439,195 | +€106,196 | +31.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €329,999 | €436,195 | +€106,196 | +32.2% |
| Amounts payable | 17/49 | €604,313 | €519,224 | -€85,089 | -14.1% |
| Amounts payable after more than one year | 17 | €515,657 | €428,900 | -€86,757 | -16.8% |
| Financial debts | 170/4 | €515,657 | €428,900 | -€86,757 | -16.8% |
| Amounts payable within one year | 42/48 | €80,259 | €76,329 | -€3,930 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €41,661 | €43,584 | +€1,923 | +4.6% |
| Trade debts | 44 | €88 | - | -€88 | |
| Suppliers | 440/4 | €88 | - | -€88 | |
| Taxes, remuneration and social security | 45 | €13,804 | €14,452 | +€648 | +4.7% |
| Taxes | 450/3 | €11,654 | €14,452 | +€2,798 | +24.0% |
| Remuneration and social security | 454/9 | €2,150 | - | -€2,150 | |
| Other amounts payable | 47/48 | €24,706 | €18,293 | -€6,413 | -26.0% |
| Accrued charges and deferred income | 492/3 | €8,397 | €13,995 | +€5,598 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,801 | €13,718 | -€1,083 | -7.3% |
| Other operating charges | 640/8 | €184 | €101 | -€83 | -45.1% |
| Gross operating margin | 9900 | €105,875 | €108,631 | +€2,756 | +2.6% |
| Operating profit (loss) | 9901 | €90,890 | €94,812 | +€3,922 | +4.3% |
| Financial income | 75/76B | €56,000 | €66,000 | +€10,000 | +17.9% |
| Recurring financial income | 75 | €56,000 | €66,000 | +€10,000 | +17.9% |
| Financial charges | 65/66B | €17,432 | €15,540 | -€1,892 | -10.9% |
| Recurring financial charges | 65 | €17,432 | €15,540 | -€1,892 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €129,458 | €145,272 | +€15,814 | +12.2% |
| Income taxes | 67/77 | €19,110 | €20,783 | +€1,673 | +8.8% |
| Profit (loss) for the period | 9904 | €110,348 | €124,489 | +€14,141 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €110,348 | €124,489 | +€14,141 | +12.8% |
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 6 October 2026 via checked.be.