BConsulting: 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.
BConsulting
Largest movements
- Financial fixed assets +€523,829
up €523,829, from €0 to €523,829
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Cash -€80,080
down €80,080 (-25.7%), from €311,651 to €231,571
mainly Investment in fixed assets (net) (-€523,829) and Other debts (-€301,307)
- Receivables within one year -€59,104
down €59,104 (-53.3%), from €110,828 to €51,723
of which Other amounts receivable: -€71,680
- Tangible fixed assets -€12,148
down €12,148 (-40.8%), from €29,792 to €17,643
- Debts after one year +€428,628
up €428,628 (+3007.8%), from €14,250 to €442,878
- Other debts -€301,307
down €301,307 (-88.6%), from €340,000 to €38,693
- Short-term financial debts -€98,474
down €98,474 (-100.0%), from €98,474 to €0
- Tax, wage and social debts +€77,496
up €77,496 (+95.4%), from €81,226 to €158,722
- Reserves +€62,736
up €62,736 (+12727.9%), from €493 to €63,229
- Gross operating margin -€21,911
down €21,911 (-4.7%), from €468,350 to €446,438
- Taxes +€5,227
up €5,227 (+4.6%), from €114,218 to €119,445
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 | €552,271 | €830,756 | +€278,486 | +50.4% |
| Fixed assets | 21/28 | €29,792 | €541,472 | +€511,680 | +1717.5% |
| Tangible fixed assets | 22/27 | €29,792 | €17,643 | -€12,148 | -40.8% |
| Furniture and vehicles | 24 | €29,792 | €17,643 | -€12,148 | -40.8% |
| Financial fixed assets | 28 | €0 | €523,829 | +€523,829 | |
| Current assets | 29/58 | €522,479 | €289,284 | -€233,195 | -44.6% |
| Amounts receivable within one year | 40/41 | €110,828 | €51,723 | -€59,104 | -53.3% |
| Trade receivables | 40 | €39,148 | €51,723 | +€12,576 | +32.1% |
| Other amounts receivable | 41 | €71,680 | €0 | -€71,680 | -100.0% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €311,651 | €231,571 | -€80,080 | -25.7% |
| Deferred charges and accrued income | 490/1 | - | €5,990 | +€5,990 | |
| Total equity and liabilities | 10/49 | €552,271 | €830,756 | +€278,486 | +50.4% |
| Equity | 10/15 | €5,493 | €68,229 | +€62,736 | +1142.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €493 | €63,229 | +€62,736 | +12727.9% |
| Distributable reserves | 133 | €493 | €63,229 | +€62,736 | +12727.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €546,778 | €762,527 | +€215,750 | +39.5% |
| Amounts payable after more than one year | 17 | €14,250 | €442,878 | +€428,628 | +3007.8% |
| Financial debts | 170/4 | €14,250 | €442,878 | +€428,628 | +3007.8% |
| Amounts payable within one year | 42/48 | €532,527 | €319,649 | -€212,878 | -40.0% |
| Current portion of amounts payable after more than one year | 42 | €12,214 | €71,372 | +€59,158 | +484.3% |
| Financial debts | 43 | €98,474 | €0 | -€98,474 | -100.0% |
| Credit institutions | 430/8 | €98,474 | €0 | -€98,474 | -100.0% |
| Trade debts | 44 | €613 | €50,862 | +€50,249 | +8196.5% |
| Suppliers | 440/4 | €613 | €50,862 | +€50,249 | +8196.5% |
| Taxes, remuneration and social security | 45 | €81,226 | €158,722 | +€77,496 | +95.4% |
| Taxes | 450/3 | €81,226 | €158,722 | +€77,496 | +95.4% |
| Other amounts payable | 47/48 | €340,000 | €38,693 | -€301,307 | -88.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,148 | €12,148 | +€0 | 0.0% |
| Other operating charges | 640/8 | €738 | €859 | +€120 | +16.3% |
| Gross operating margin | 9900 | €468,350 | €446,438 | -€21,911 | -4.7% |
| Operating profit (loss) | 9901 | €455,463 | €433,431 | -€22,032 | -4.8% |
| Financial income | 75/76B | €0 | €1,228 | +€1,228 | |
| Recurring financial income | 75 | €0 | €1,228 | +€1,228 | |
| Financial charges | 65/66B | €1,643 | €2,478 | +€835 | +50.8% |
| Recurring financial charges | 65 | €1,643 | €2,478 | +€835 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | €453,820 | €432,181 | -€21,639 | -4.8% |
| Income taxes | 67/77 | €114,218 | €119,445 | +€5,227 | +4.6% |
| Profit (loss) for the period | 9904 | €339,602 | €312,736 | -€26,866 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €339,602 | €312,736 | -€26,866 | -7.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.