B2U Counsel: 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.
B2U Counsel
Largest movements
- Receivables within one year +€58,606
up €58,606 (+787%), from €7,451 to €66,057
of which Other amounts receivable: +€39,106
- Cash +€22,227
up €22,227 (+94.5%), from €23,532 to €45,759
mainly Net result for the year (+€76,806) and Tax, wage and social debts (+€8,071)
- Tangible fixed assets +€3,480
up €3,480 (+187%), from €1,859 to €5,339
of which Furniture and vehicles: +€2,669
- Profit (loss) carried forward +€75,947
up €75,947 (+437%), from €17,377 to €93,324
- Tax, wage and social debts +€8,071
up €8,071 (+64.2%), from €12,575 to €20,646
- Gross operating margin +€77,084
up €77,084 (+334%), from €23,060 to €100,144
- Taxes +€18,259
up €18,259 (+383%), from €4,764 to €23,023
- Depreciation +€1,677
up €1,677 (+1,613%), from €104 to €1,781
- Financial income +€1,502
up €1,502 (+8,379%), from €18 to €1,520
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 | €32,841 | €117,155 | +€84,313 | +257% |
| Fixed assets | 21/28 | €1,859 | €5,339 | +€3,480 | +187% |
| Tangible fixed assets | 22/27 | €1,859 | €5,339 | +€3,480 | +187% |
| Plant, machinery and equipment | 23 | - | €811 | +€811 | |
| Furniture and vehicles | 24 | €1,859 | €4,528 | +€2,669 | +144% |
| Current assets | 29/58 | €30,983 | €111,816 | +€80,833 | +261% |
| Amounts receivable within one year | 40/41 | €7,451 | €66,057 | +€58,606 | +787% |
| Trade receivables | 40 | - | €19,500 | +€19,500 | |
| Other amounts receivable | 41 | €7,451 | €46,557 | +€39,106 | +525% |
| Cash at bank and in hand | 54/58 | €23,532 | €45,759 | +€22,227 | +94.5% |
| Total equity and liabilities | 10/49 | €32,841 | €117,155 | +€84,313 | +257% |
| Equity | 10/15 | €18,877 | €94,824 | +€75,947 | +402% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,377 | €93,324 | +€75,947 | +437% |
| Amounts payable | 17/49 | €13,964 | €22,331 | +€8,367 | +59.9% |
| Amounts payable within one year | 42/48 | €13,964 | €22,331 | +€8,367 | +59.9% |
| Trade debts | 44 | €556 | €826 | +€270 | +48.6% |
| Suppliers | 440/4 | €556 | €826 | +€270 | +48.6% |
| Taxes, remuneration and social security | 45 | €12,575 | €20,646 | +€8,071 | +64.2% |
| Taxes | 450/3 | €12,575 | €20,646 | +€8,071 | +64.2% |
| Other amounts payable | 47/48 | €833 | €859 | +€26 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104 | €1,781 | +€1,677 | +1,613% |
| Gross operating margin | 9900 | €23,060 | €100,144 | +€77,084 | +334% |
| Operating profit (loss) | 9901 | €22,956 | €98,363 | +€75,407 | +328% |
| Financial income | 75/76B | €18 | €1,520 | +€1,502 | +8,379% |
| Recurring financial income | 75 | €18 | €1,520 | +€1,502 | +8,379% |
| Financial charges | 65/66B | - | €55 | +€55 | |
| Recurring financial charges | 65 | - | €55 | +€55 | |
| Profit (loss) for the period before taxes | 9903 | €22,974 | €99,828 | +€76,854 | +335% |
| Income taxes | 67/77 | €4,764 | €23,023 | +€18,259 | +383% |
| Profit (loss) for the period | 9904 | €18,210 | €76,806 | +€58,596 | +322% |
| Profit (loss) for the period to be appropriated | 9905 | €18,210 | €76,806 | +€58,596 | +322% |
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 15 October 2026 via checked.be.