BConsulting Expert: 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 Expert
Largest movements
- Tangible fixed assets -€9,820
down €9,820 (-96.6%), from €10,160 to €340
of which Furniture and vehicles: -€10,160
- Cash +€1,998
up €1,998 (+4.5%), from €44,427 to €46,426
mainly Investment in fixed assets (net) (+€9,534) and Tax, wage and social debts (+€942)
- Profit (loss) carried forward -€7,171
down €7,171 (-16.5%), from €43,430 to €36,259
- Tax, wage and social debts +€942
up €942 (+23.0%), from €4,102 to €5,044
of which Taxes: +€1,184
- Other debts -€929
down €929 (-14.2%), from €6,538 to €5,609
- Gross operating margin -€58,712
down €58,712, from €57,004 to -€1,708
- Taxes -€11,392
down €11,392 (-98.7%), from €11,545 to €153
- Other operating charges +€3,021
up €3,021 (+1,997%), from €151 to €3,172
- Financial charges +€1,574
up €1,574 (+565%), from €278 to €1,853
- Depreciation -€1,312
down €1,312 (-82.1%), from €1,598 to €286
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 | €60,024 | €52,613 | -€7,411 | -12.3% |
| Fixed assets | 21/28 | €10,160 | €340 | -€9,820 | -96.6% |
| Tangible fixed assets | 22/27 | €10,160 | €340 | -€9,820 | -96.6% |
| Plant, machinery and equipment | 23 | - | €340 | +€340 | |
| Furniture and vehicles | 24 | €10,160 | - | -€10,160 | |
| Current assets | 29/58 | €49,864 | €52,272 | +€2,409 | +4.8% |
| Amounts receivable within one year | 40/41 | €5,130 | €5,385 | +€255 | +5.0% |
| Trade receivables | 40 | €5,129 | €5,384 | +€255 | +5.0% |
| Other amounts receivable | 41 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,427 | €46,426 | +€1,998 | +4.5% |
| Deferred charges and accrued income | 490/1 | €306 | €462 | +€156 | +50.9% |
| Total equity and liabilities | 10/49 | €60,024 | €52,613 | -€7,411 | -12.3% |
| Equity | 10/15 | €46,430 | €39,259 | -€7,171 | -15.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,430 | €36,259 | -€7,171 | -16.5% |
| Amounts payable | 17/49 | €13,594 | €13,354 | -€240 | -1.8% |
| Amounts payable within one year | 42/48 | €13,594 | €13,354 | -€240 | -1.8% |
| Trade debts | 44 | €2,954 | €2,701 | -€253 | -8.6% |
| Suppliers | 440/4 | €2,954 | €2,701 | -€253 | -8.6% |
| Taxes, remuneration and social security | 45 | €4,102 | €5,044 | +€942 | +23.0% |
| Taxes | 450/3 | €3,860 | €5,044 | +€1,184 | +30.7% |
| Remuneration and social security | 454/9 | €242 | - | -€242 | |
| Other amounts payable | 47/48 | €6,538 | €5,609 | -€929 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,598 | €286 | -€1,312 | -82.1% |
| Other operating charges | 640/8 | €151 | €3,172 | +€3,021 | +1,997% |
| Gross operating margin | 9900 | €57,004 | -€1,708 | -€58,712 | |
| Operating profit (loss) | 9901 | €55,254 | -€5,166 | -€60,420 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €278 | €1,853 | +€1,574 | +565% |
| Recurring financial charges | 65 | €278 | €1,853 | +€1,574 | +565% |
| Profit (loss) for the period before taxes | 9903 | €54,976 | -€7,018 | -€61,994 | |
| Income taxes | 67/77 | €11,545 | €153 | -€11,392 | -98.7% |
| Profit (loss) for the period | 9904 | €43,430 | -€7,171 | -€50,602 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,430 | -€7,171 | -€50,602 |
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.