B4 Consult: 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.
B4 Consult
Largest movements
- Tangible fixed assets -€285,633
down €285,633 (-98.9%), from €288,937 to €3,304
of which Land and buildings: -€285,841
- Receivables within one year +€13,786
up €13,786 (+36.6%), from €37,643 to €51,429
of which Other amounts receivable: +€47,929
- Debts after one year -€152,740
no longer reported in 2025 (was €152,740)
- Trade debts -€42,236
down €42,236 (-90.7%), from €46,555 to €4,319
- Profit (loss) carried forward -€38,202
down €38,202 (-73.3%), from €52,089 to €13,887
- Tax, wage and social debts -€26,011
down €26,011 (-73.0%), from €35,628 to €9,616
- Current portion of long-term debt -€12,415
down €12,415 (-88.2%), from €14,082 to €1,667
- Other operating charges +€38,467
up €38,467 (+828.4%), from €4,644 to €43,111
- Gross operating margin -€25,726
down €25,726 (-72.6%), from €35,458 to €9,732
- Financial charges -€7,509
down €7,509 (-64.6%), from €11,620 to €4,112
of which Financial charges: -€7,474
- Taxes +€2,761
up €2,761, from -€2,594 to €167
- Financial income +€1,639
new in 2025: €1,639
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 | €329,215 | €55,671 | -€273,545 | -83.1% |
| Fixed assets | 21/28 | €289,330 | €3,697 | -€285,633 | -98.7% |
| Tangible fixed assets | 22/27 | €288,937 | €3,304 | -€285,633 | -98.9% |
| Land and buildings | 22 | €285,841 | - | -€285,841 | |
| Plant, machinery and equipment | 23 | €3,097 | €3,304 | +€207 | +6.7% |
| Financial fixed assets | 28 | €393 | €393 | = | 0.0% |
| Current assets | 29/58 | €39,885 | €51,974 | +€12,089 | +30.3% |
| Amounts receivable within one year | 40/41 | €37,643 | €51,429 | +€13,786 | +36.6% |
| Trade receivables | 40 | €37,643 | €3,500 | -€34,143 | -90.7% |
| Other amounts receivable | 41 | - | €47,929 | +€47,929 | |
| Cash at bank and in hand | 54/58 | €2,046 | €95 | -€1,951 | -95.4% |
| Deferred charges and accrued income | 490/1 | €196 | €450 | +€254 | +129.5% |
| Total equity and liabilities | 10/49 | €329,215 | €55,671 | -€273,545 | -83.1% |
| Equity | 10/15 | €78,271 | €40,069 | -€38,202 | -48.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,981 | €19,981 | = | 0.0% |
| Distributable reserves | 133 | €19,981 | €19,981 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,089 | €13,887 | -€38,202 | -73.3% |
| Amounts payable | 17/49 | €250,945 | €15,602 | -€235,343 | -93.8% |
| Amounts payable after more than one year | 17 | €152,740 | - | -€152,740 | |
| Financial debts | 170/4 | €152,740 | - | -€152,740 | |
| Amounts payable within one year | 42/48 | €96,265 | €15,602 | -€80,662 | -83.8% |
| Current portion of amounts payable after more than one year | 42 | €14,082 | €1,667 | -€12,415 | -88.2% |
| Trade debts | 44 | €46,555 | €4,319 | -€42,236 | -90.7% |
| Suppliers | 440/4 | €46,555 | €4,319 | -€42,236 | -90.7% |
| Taxes, remuneration and social security | 45 | €35,628 | €9,616 | -€26,011 | -73.0% |
| Taxes | 450/3 | €35,628 | €9,616 | -€26,011 | -73.0% |
| Accrued charges and deferred income | 492/3 | €1,940 | - | -€1,940 | |
| Non-recurring operating income | 76A | €146 | €11 | -€135 | -92.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,807 | €2,183 | +€377 | +20.8% |
| Other operating charges | 640/8 | €4,644 | €43,111 | +€38,467 | +828.4% |
| Gross operating margin | 9900 | €35,458 | €9,732 | -€25,726 | -72.6% |
| Operating profit (loss) | 9901 | €29,008 | -€35,562 | -€64,570 | |
| Financial income | 75/76B | - | €1,639 | +€1,639 | |
| Recurring financial income | 75 | - | €1,639 | +€1,639 | |
| Financial charges | 65/66B | €11,620 | €4,112 | -€7,509 | -64.6% |
| Recurring financial charges | 65 | €11,531 | €4,057 | -€7,474 | -64.8% |
| Non-recurring financial charges | 66B | €90 | €55 | -€35 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €17,388 | -€38,034 | -€55,422 | |
| Income taxes | 67/77 | -€2,594 | €167 | +€2,761 | |
| Profit (loss) for the period | 9904 | €19,981 | -€38,202 | -€58,183 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,981 | -€38,202 | -€58,183 |
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 8 October 2026 via checked.be.