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
- Cash -€145,780
down €145,780 (-94.9%), from €153,616 to €7,836
mainly Receivables within one year (-€126,699) and Other debts (-€31,063)
- Receivables within one year +€126,699
up €126,699 (+215.2%), from €58,878 to €185,577
of which Other amounts receivable: +€93,071
- Profit (loss) carried forward +€56,570
up €56,570 (+80.6%), from €70,209 to €126,779
- Other debts -€31,063
down €31,063 (-99.9%), from €31,092 to €29
- Debts after one year -€28,434
down €28,434 (-23.3%), from €122,148 to €93,713
- Trade debts -€18,589
down €18,589 (-39.8%), from €46,693 to €28,104
- Tax, wage and social debts +€11,622
up €11,622 (+54.9%), from €21,187 to €32,809
of which Taxes: +€8,882
- Gross operating margin +€54,231
up €54,231 (+61.4%), from €88,257 to €142,488
- Staff costs +€14,454
up €14,454 (+31.5%), from €45,864 to €60,317
- Taxes +€6,638
up €6,638 (+61.6%), from €10,771 to €17,409
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 | €347,898 | €328,564 | -€19,334 | -5.6% |
| Fixed assets | 21/28 | €135,233 | €134,981 | -€253 | -0.2% |
| Tangible fixed assets | 22/27 | €10,233 | €9,981 | -€253 | -2.5% |
| Plant, machinery and equipment | 23 | €484 | €2,433 | +€1,949 | +402.6% |
| Furniture and vehicles | 24 | €9,749 | €7,548 | -€2,202 | -22.6% |
| Financial fixed assets | 28 | €125,000 | €125,000 | = | 0.0% |
| Current assets | 29/58 | €212,664 | €193,583 | -€19,081 | -9.0% |
| Amounts receivable within one year | 40/41 | €58,878 | €185,577 | +€126,699 | +215.2% |
| Trade receivables | 40 | €47,767 | €81,394 | +€33,628 | +70.4% |
| Other amounts receivable | 41 | €11,111 | €104,183 | +€93,071 | +837.6% |
| Cash at bank and in hand | 54/58 | €153,616 | €7,836 | -€145,780 | -94.9% |
| Deferred charges and accrued income | 490/1 | €170 | €170 | = | 0.0% |
| Total equity and liabilities | 10/49 | €347,898 | €328,564 | -€19,334 | -5.6% |
| Equity | 10/15 | €80,209 | €132,779 | +€52,570 | +65.5% |
| Contributions | 10/11 | €10,000 | €6,000 | -€4,000 | -40.0% |
| Profit (loss) carried forward | 14 | €70,209 | €126,779 | +€56,570 | +80.6% |
| Amounts payable | 17/49 | €267,689 | €195,785 | -€71,904 | -26.9% |
| Amounts payable after more than one year | 17 | €122,148 | €93,713 | -€28,434 | -23.3% |
| Financial debts | 170/4 | €122,148 | €93,713 | -€28,434 | -23.3% |
| Amounts payable within one year | 42/48 | €126,498 | €89,377 | -€37,122 | -29.3% |
| Current portion of amounts payable after more than one year | 42 | €27,526 | €28,434 | +€908 | +3.3% |
| Trade debts | 44 | €46,693 | €28,104 | -€18,589 | -39.8% |
| Suppliers | 440/4 | €46,693 | €28,104 | -€18,589 | -39.8% |
| Taxes, remuneration and social security | 45 | €21,187 | €32,809 | +€11,622 | +54.9% |
| Taxes | 450/3 | €15,992 | €24,874 | +€8,882 | +55.5% |
| Remuneration and social security | 454/9 | €5,195 | €7,935 | +€2,740 | +52.7% |
| Other amounts payable | 47/48 | €31,092 | €29 | -€31,063 | -99.9% |
| Accrued charges and deferred income | 492/3 | €19,043 | €12,695 | -€6,348 | -33.3% |
| Remuneration, social security and pensions | 62 | €45,864 | €60,317 | +€14,454 | +31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,356 | €2,573 | +€217 | +9.2% |
| Other operating charges | 640/8 | €572 | €702 | +€130 | +22.7% |
| Gross operating margin | 9900 | €88,257 | €142,488 | +€54,231 | +61.4% |
| Operating profit (loss) | 9901 | €39,465 | €78,895 | +€39,430 | +99.9% |
| Financial income | 75/76B | €1,616 | €694 | -€922 | -57.0% |
| Recurring financial income | 75 | €1,616 | €694 | -€922 | -57.0% |
| Financial charges | 65/66B | €5,611 | €5,610 | -€1 | 0.0% |
| Recurring financial charges | 65 | €5,611 | €5,610 | -€1 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €35,469 | €73,979 | +€38,510 | +108.6% |
| Income taxes | 67/77 | €10,771 | €17,409 | +€6,638 | +61.6% |
| Profit (loss) for the period | 9904 | €24,699 | €56,570 | +€31,871 | +129.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,699 | €56,570 | +€31,871 | +129.0% |
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 11 October 2026 via checked.be.