B4YOU 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.
B4YOU CONSULT
Largest movements
- Cash -€32,071
down €32,071 (-61.1%), from €52,512 to €20,441
mainly Current investments (-€25,128) and Tax, wage and social debts (-€8,142)
- Current investments +€25,128
up €25,128 (+33.0%), from €76,045 to €101,174
- Tangible fixed assets +€5,559
up €5,559 (+7,133%), from €78 to €5,637
- Receivables within one year -€4,041
down €4,041 (-23.6%), from €17,155 to €13,114
of which Trade receivables: -€6,050
- Tax, wage and social debts -€8,142
down €8,142 (-73.5%), from €11,079 to €2,936
- Reserves +€3,000
up €3,000 (+2.6%), from €114,109 to €117,109
of which Distributable reserves: +€3,000
- Gross operating margin -€49,869
down €49,869 (-90.3%), from €55,241 to €5,372
- Taxes -€15,321
down €15,321 (-85.6%), from €17,900 to €2,580
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 | €145,790 | €140,365 | -€5,424 | -3.7% |
| Fixed assets | 21/28 | €78 | €5,637 | +€5,559 | +7,133% |
| Tangible fixed assets | 22/27 | €78 | €5,637 | +€5,559 | +7,133% |
| Furniture and vehicles | 24 | €78 | €5,637 | +€5,559 | +7,133% |
| Current assets | 29/58 | €145,712 | €134,728 | -€10,984 | -7.5% |
| Amounts receivable within one year | 40/41 | €17,155 | €13,114 | -€4,041 | -23.6% |
| Trade receivables | 40 | €15,730 | €9,680 | -€6,050 | -38.5% |
| Other amounts receivable | 41 | €1,425 | €3,434 | +€2,009 | +141% |
| Current investments | 50/53 | €76,045 | €101,174 | +€25,128 | +33.0% |
| Cash at bank and in hand | 54/58 | €52,512 | €20,441 | -€32,071 | -61.1% |
| Total equity and liabilities | 10/49 | €145,790 | €140,365 | -€5,424 | -3.7% |
| Equity | 10/15 | €134,237 | €137,099 | +€2,862 | +2.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €114,109 | €117,109 | +€3,000 | +2.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €112,250 | €115,250 | +€3,000 | +2.7% |
| Profit (loss) carried forward | 14 | €1,536 | €1,398 | -€138 | -9.0% |
| Amounts payable | 17/49 | €11,552 | €3,266 | -€8,286 | -71.7% |
| Amounts payable within one year | 42/48 | €11,552 | €3,266 | -€8,286 | -71.7% |
| Taxes, remuneration and social security | 45 | €11,079 | €2,936 | -€8,142 | -73.5% |
| Taxes | 450/3 | €11,079 | €2,936 | -€8,142 | -73.5% |
| Other amounts payable | 47/48 | €474 | €330 | -€144 | -30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €509 | €571 | +€61 | +12.0% |
| Other operating charges | 640/8 | €608 | €400 | -€208 | -34.3% |
| Gross operating margin | 9900 | €55,241 | €5,372 | -€49,869 | -90.3% |
| Operating profit (loss) | 9901 | €54,124 | €4,402 | -€49,722 | -91.9% |
| Financial income | 75/76B | €1,089 | €1,161 | +€72 | +6.6% |
| Recurring financial income | 75 | €1,089 | €1,161 | +€72 | +6.6% |
| Financial charges | 65/66B | €116 | €122 | +€7 | +5.7% |
| Recurring financial charges | 65 | €116 | €122 | +€7 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €55,097 | €5,441 | -€49,656 | -90.1% |
| Income taxes | 67/77 | €17,900 | €2,580 | -€15,321 | -85.6% |
| Profit (loss) for the period | 9904 | €37,197 | €2,862 | -€34,336 | -92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,197 | €2,862 | -€34,336 | -92.3% |
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 13 October 2026 via checked.be.