B4U CONSULT: 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.
B4U CONSULT
Largest movements
- Cash -€20,077
down €20,077 (-18.2%), from €110,176 to €90,098
mainly Other debts (-€21,825) and Receivables within one year (-€5,052)
- Tangible fixed assets -€6,103
down €6,103 (-20.3%), from €30,106 to €24,003
of which Furniture and vehicles: -€5,555
- Receivables within one year +€5,052
up €5,052 (+40.2%), from €12,572 to €17,623
of which Other amounts receivable: +€4,053
- Other debts -€21,825
down €21,825 (-82.9%), from €26,324 to €4,499
- Reserves +€4,750
up €4,750 (+11.2%), from €42,361 to €47,111
of which Distributable reserves: +€4,750
- Tax, wage and social debts -€4,720
down €4,720 (-40.3%), from €11,704 to €6,983
- Gross operating margin +€2,294
up €2,294 (+16.1%), from €14,266 to €16,559
- Depreciation -€679
down €679 (-10.0%), from €6,783 to €6,103
- Taxes +€314
up €314 (+8.6%), from €3,633 to €3,947
- Other operating charges -€180
down €180 (-9.9%), from €1,808 to €1,628
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,300 | €133,932 | -€20,368 | -13.2% |
| Fixed assets | 21/28 | €30,106 | €24,003 | -€6,103 | -20.3% |
| Tangible fixed assets | 22/27 | €30,106 | €24,003 | -€6,103 | -20.3% |
| Land and buildings | 22 | €1,411 | €862 | -€549 | -38.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €28,696 | €23,141 | -€5,555 | -19.4% |
| Current assets | 29/58 | €124,194 | €109,929 | -€14,265 | -11.5% |
| Amounts receivable within one year | 40/41 | €12,572 | €17,623 | +€5,052 | +40.2% |
| Trade receivables | 40 | €12,572 | €13,571 | +€999 | +7.9% |
| Other amounts receivable | 41 | - | €4,053 | +€4,053 | |
| Cash at bank and in hand | 54/58 | €110,176 | €90,098 | -€20,077 | -18.2% |
| Deferred charges and accrued income | 490/1 | €1,447 | €2,207 | +€760 | +52.6% |
| Total equity and liabilities | 10/49 | €154,300 | €133,932 | -€20,368 | -13.2% |
| Equity | 10/15 | €115,853 | €120,611 | +€4,758 | +4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,361 | €47,111 | +€4,750 | +11.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,401 | €6,401 | = | 0.0% |
| Distributable reserves | 133 | €34,100 | €38,850 | +€4,750 | +13.9% |
| Profit (loss) carried forward | 14 | €67,292 | €67,300 | +€8 | 0.0% |
| Amounts payable | 17/49 | €38,448 | €13,321 | -€25,127 | -65.4% |
| Amounts payable within one year | 42/48 | €38,448 | €13,321 | -€25,127 | -65.4% |
| Trade debts | 44 | €420 | €1,838 | +€1,418 | +337.6% |
| Suppliers | 440/4 | €420 | €1,838 | +€1,418 | +337.6% |
| Taxes, remuneration and social security | 45 | €11,704 | €6,983 | -€4,720 | -40.3% |
| Taxes | 450/3 | €11,704 | €6,983 | -€4,720 | -40.3% |
| Other amounts payable | 47/48 | €26,324 | €4,499 | -€21,825 | -82.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,783 | €6,103 | -€679 | -10.0% |
| Other operating charges | 640/8 | €1,808 | €1,628 | -€180 | -9.9% |
| Gross operating margin | 9900 | €14,266 | €16,559 | +€2,294 | +16.1% |
| Operating profit (loss) | 9901 | €5,675 | €8,828 | +€3,153 | +55.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -96.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -96.4% |
| Financial charges | 65/66B | €98 | €122 | +€24 | +24.4% |
| Recurring financial charges | 65 | €98 | €122 | +€24 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €5,577 | €8,706 | +€3,129 | +56.1% |
| Income taxes | 67/77 | €3,633 | €3,947 | +€314 | +8.6% |
| Profit (loss) for the period | 9904 | €1,944 | €4,758 | +€2,815 | +144.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,944 | €4,758 | +€2,815 | +144.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.