BConsulted: 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.
BConsulted
Largest movements
- Receivables within one year -€15,324
down €15,324 (-55.8%), from €27,460 to €12,135
of which Trade receivables: -€15,463
- Cash -€5,995
down €5,995 (-39.3%), from €15,267 to €9,272
mainly Net result for the year (-€14,200) and Tax, wage and social debts (-€8,984)
- Tangible fixed assets -€1,707
down €1,707 (-10.8%), from €15,781 to €14,074
of which Other tangible fixed assets: -€2,041
- Profit (loss) carried forward -€14,200
new in 2025: -€14,200
- Tax, wage and social debts -€8,984
down €8,984 (-48.4%), from €18,547 to €9,563
- Gross operating margin -€32,959
down €32,959, from €24,899 to -€8,060
- Taxes -€6,501
down €6,501 (-91.1%), from €7,133 to €633
- Depreciation +€877
up €877 (+25.5%), from €3,442 to €4,318
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 | €59,945 | €36,919 | -€23,026 | -38.4% |
| Fixed assets | 21/28 | €15,781 | €14,074 | -€1,707 | -10.8% |
| Tangible fixed assets | 22/27 | €15,781 | €14,074 | -€1,707 | -10.8% |
| Plant, machinery and equipment | 23 | €3,679 | €2,845 | -€834 | -22.7% |
| Furniture and vehicles | 24 | €4,574 | €5,742 | +€1,167 | +25.5% |
| Other tangible fixed assets | 26 | €7,528 | €5,487 | -€2,041 | -27.1% |
| Current assets | 29/58 | €44,164 | €22,845 | -€21,319 | -48.3% |
| Amounts receivable within one year | 40/41 | €27,460 | €12,135 | -€15,324 | -55.8% |
| Trade receivables | 40 | €27,321 | €11,858 | -€15,463 | -56.6% |
| Other amounts receivable | 41 | €139 | €277 | +€138 | +99.2% |
| Cash at bank and in hand | 54/58 | €15,267 | €9,272 | -€5,995 | -39.3% |
| Deferred charges and accrued income | 490/1 | €1,438 | €1,438 | = | 0.0% |
| Total equity and liabilities | 10/49 | €59,945 | €36,919 | -€23,026 | -38.4% |
| Equity | 10/15 | €39,488 | €25,288 | -€14,200 | -36.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €34,488 | €34,488 | = | 0.0% |
| Distributable reserves | 133 | €34,488 | €34,488 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€14,200 | -€14,200 | |
| Amounts payable | 17/49 | €20,457 | €11,631 | -€8,826 | -43.1% |
| Amounts payable within one year | 42/48 | €20,457 | €11,631 | -€8,826 | -43.1% |
| Trade debts | 44 | €1,681 | €2,068 | +€387 | +23.1% |
| Suppliers | 440/4 | €1,681 | €2,068 | +€387 | +23.1% |
| Taxes, remuneration and social security | 45 | €18,547 | €9,563 | -€8,984 | -48.4% |
| Taxes | 450/3 | €18,547 | €9,563 | -€8,984 | -48.4% |
| Other amounts payable | 47/48 | €230 | - | -€230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,442 | €4,318 | +€877 | +25.5% |
| Other operating charges | 640/8 | €710 | €733 | +€23 | +3.3% |
| Gross operating margin | 9900 | €24,899 | -€8,060 | -€32,959 | |
| Operating profit (loss) | 9901 | €20,748 | -€13,112 | -€33,859 | |
| Financial income | 75/76B | €27 | €1 | -€26 | -95.0% |
| Recurring financial income | 75 | €27 | €1 | -€26 | -95.0% |
| Financial charges | 65/66B | €227 | €457 | +€230 | +101.1% |
| Recurring financial charges | 65 | €227 | €457 | +€230 | +101.1% |
| Profit (loss) for the period before taxes | 9903 | €20,548 | -€13,567 | -€34,115 | |
| Income taxes | 67/77 | €7,133 | €633 | -€6,501 | -91.1% |
| Profit (loss) for the period | 9904 | €13,414 | -€14,200 | -€27,614 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,414 | -€14,200 | -€27,614 |
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 5 October 2026 via checked.be.