B3 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.
B3 Consulting
Largest movements
- Receivables within one year +€26,166
up €26,166 (+13.9%), from €188,649 to €214,815
of which Other amounts receivable: +€15,471
- Cash +€11,027
up €11,027 (+28.2%), from €39,047 to €50,074
mainly Net result for the year (+€35,544) and Debts after one year (+€10,954)
- Tangible fixed assets +€10,096
up €10,096 (+154%), from €6,569 to €16,664
of which Furniture and vehicles: +€10,989
- Reserves +€35,544
up €35,544 (+23.7%), from €150,068 to €185,612
of which Distributable reserves: +€35,544
- Other debts -€18,354
no longer reported in 2025 (was €18,354)
- Debts after one year +€10,954
up €10,954 (+1,978%), from €554 to €11,507
- Trade debts +€9,451
up €9,451 (+148%), from €6,395 to €15,846
- Current portion of long-term debt +€9,419
up €9,419 (+71.4%), from €13,184 to €22,603
- Gross operating margin -€18,192
down €18,192 (-24.4%), from €74,575 to €56,383
- Taxes -€11,198
down €11,198 (-44.2%), from €25,321 to €14,124
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 | €236,041 | €284,267 | +€48,226 | +20.4% |
| Fixed assets | 21/28 | €6,569 | €16,664 | +€10,096 | +154% |
| Tangible fixed assets | 22/27 | €6,569 | €16,664 | +€10,096 | +154% |
| Furniture and vehicles | 24 | €3,048 | €14,036 | +€10,989 | +361% |
| Other tangible fixed assets | 26 | €3,521 | €2,628 | -€893 | -25.4% |
| Current assets | 29/58 | €229,472 | €267,602 | +€38,130 | +16.6% |
| Amounts receivable within one year | 40/41 | €188,649 | €214,815 | +€26,166 | +13.9% |
| Trade receivables | 40 | €24,133 | €34,828 | +€10,696 | +44.3% |
| Other amounts receivable | 41 | €164,516 | €179,987 | +€15,471 | +9.4% |
| Cash at bank and in hand | 54/58 | €39,047 | €50,074 | +€11,027 | +28.2% |
| Deferred charges and accrued income | 490/1 | €1,776 | €2,713 | +€937 | +52.7% |
| Total equity and liabilities | 10/49 | €236,041 | €284,267 | +€48,226 | +20.4% |
| Equity | 10/15 | €171,644 | €207,188 | +€35,544 | +20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €150,068 | €185,612 | +€35,544 | +23.7% |
| Tax-exempt reserves | 132 | €4,807 | €4,807 | = | 0.0% |
| Distributable reserves | 133 | €145,261 | €180,805 | +€35,544 | +24.5% |
| Profit (loss) carried forward | 14 | €2,976 | €2,976 | = | 0.0% |
| Amounts payable | 17/49 | €64,397 | €77,079 | +€12,682 | +19.7% |
| Amounts payable after more than one year | 17 | €554 | €11,507 | +€10,954 | +1,978% |
| Financial debts | 170/4 | €554 | €11,507 | +€10,954 | +1,978% |
| Amounts payable within one year | 42/48 | €63,843 | €65,572 | +€1,728 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €13,184 | €22,603 | +€9,419 | +71.4% |
| Trade debts | 44 | €6,395 | €15,846 | +€9,451 | +148% |
| Suppliers | 440/4 | €6,395 | €15,846 | +€9,451 | +148% |
| Taxes, remuneration and social security | 45 | €25,910 | €27,122 | +€1,212 | +4.7% |
| Taxes | 450/3 | €25,910 | €24,770 | -€1,141 | -4.4% |
| Remuneration and social security | 454/9 | - | €2,353 | +€2,353 | |
| Other amounts payable | 47/48 | €18,354 | - | -€18,354 | |
| Non-recurring operating income | 76A | - | €9,500 | +€9,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,485 | €2,854 | +€369 | +14.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €625 | - | -€625 | |
| Other operating charges | 640/8 | €919 | €1,445 | +€525 | +57.1% |
| Non-recurring operating charges | 66A | - | €122 | +€122 | |
| Gross operating margin | 9900 | €74,575 | €56,383 | -€18,192 | -24.4% |
| Operating profit (loss) | 9901 | €70,546 | €51,962 | -€18,584 | -26.3% |
| Financial income | 75/76B | €42 | €121 | +€79 | +189% |
| Recurring financial income | 75 | €42 | €121 | +€79 | +189% |
| Financial charges | 65/66B | €2,395 | €2,416 | +€21 | +0.9% |
| Recurring financial charges | 65 | €2,395 | €2,416 | +€21 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €68,193 | €49,667 | -€18,526 | -27.2% |
| Income taxes | 67/77 | €25,321 | €14,124 | -€11,198 | -44.2% |
| Profit (loss) for the period | 9904 | €42,872 | €35,544 | -€7,328 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,872 | €35,544 | -€7,328 | -17.1% |
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 19 October 2026 via checked.be.