B4CONSULTING: 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.
B4CONSULTING
Largest movements
- Cash +€34,282
up €34,282 (+84.4%), from €40,635 to €74,917
mainly Net result for the year (+€97,827) and Accrued charges and deferred income (+€2,766)
- Current investments +€23,002
up €23,002 (+7.6%), from €303,575 to €326,577
- Receivables within one year +€5,773
up €5,773 (+25.0%), from €23,056 to €28,829
of which Trade receivables: +€2,962
- Reserves +€63,299
up €63,299 (+18.6%), from €340,206 to €403,505
of which Distributable reserves: +€63,299
- Gross operating margin +€11,775
up €11,775 (+10.0%), from €118,054 to €129,829
- Taxes +€6,536
up €6,536 (+19.9%), from €32,764 to €39,300
- Other operating charges -€6,317
down €6,317 (-88.7%), from €7,124 to €807
- Financial income +€3,902
up €3,902 (+66.7%), from €5,849 to €9,751
- Financial charges +€2,262
up €2,262, from -€996 to €1,267
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 | €373,647 | €439,708 | +€66,060 | +17.7% |
| Fixed assets | 21/28 | €1,520 | €1,140 | -€380 | -25.0% |
| Tangible fixed assets | 22/27 | €1,520 | €1,140 | -€380 | -25.0% |
| Other tangible fixed assets | 26 | €1,520 | €1,140 | -€380 | -25.0% |
| Current assets | 29/58 | €372,127 | €438,568 | +€66,440 | +17.9% |
| Amounts receivable within one year | 40/41 | €23,056 | €28,829 | +€5,773 | +25.0% |
| Trade receivables | 40 | €19,602 | €22,564 | +€2,962 | +15.1% |
| Other amounts receivable | 41 | €3,454 | €6,265 | +€2,810 | +81.4% |
| Current investments | 50/53 | €303,575 | €326,577 | +€23,002 | +7.6% |
| Cash at bank and in hand | 54/58 | €40,635 | €74,917 | +€34,282 | +84.4% |
| Deferred charges and accrued income | 490/1 | €4,861 | €8,245 | +€3,384 | +69.6% |
| Total equity and liabilities | 10/49 | €373,647 | €439,708 | +€66,060 | +17.7% |
| Equity | 10/15 | €352,606 | €415,905 | +€63,299 | +18.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €340,206 | €403,505 | +€63,299 | +18.6% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €338,351 | €401,650 | +€63,299 | +18.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,041 | €23,802 | +€2,761 | +13.1% |
| Amounts payable within one year | 42/48 | €20,049 | €20,044 | -€5 | 0.0% |
| Trade debts | 44 | €1,195 | €1,887 | +€691 | +57.9% |
| Suppliers | 440/4 | €1,195 | €1,887 | +€691 | +57.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €16,609 | €18,157 | +€1,548 | +9.3% |
| Taxes | 450/3 | €16,609 | €18,157 | +€1,548 | +9.3% |
| Other amounts payable | 47/48 | €2,244 | €0 | -€2,244 | -100.0% |
| Accrued charges and deferred income | 492/3 | €993 | €3,758 | +€2,766 | +278.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €380 | = | 0.0% |
| Other operating charges | 640/8 | €7,124 | €807 | -€6,317 | -88.7% |
| Gross operating margin | 9900 | €118,054 | €129,829 | +€11,775 | +10.0% |
| Operating profit (loss) | 9901 | €110,551 | €128,642 | +€18,091 | +16.4% |
| Financial income | 75/76B | €5,849 | €9,751 | +€3,902 | +66.7% |
| Recurring financial income | 75 | €5,849 | €9,751 | +€3,902 | +66.7% |
| Financial charges | 65/66B | -€996 | €1,267 | +€2,262 | |
| Recurring financial charges | 65 | -€996 | €1,267 | +€2,262 | |
| Profit (loss) for the period before taxes | 9903 | €117,395 | €137,127 | +€19,731 | +16.8% |
| Income taxes | 67/77 | €32,764 | €39,300 | +€6,536 | +19.9% |
| Profit (loss) for the period | 9904 | €84,632 | €97,827 | +€13,195 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €84,632 | €97,827 | +€13,195 | +15.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.