BOB2CONSULT: 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.
BOB2CONSULT
Largest movements
- Receivables within one year +€24,193
up €24,193 (+231%), from €10,480 to €34,673
- Cash +€19,167
up €19,167 (+11,156%), from €172 to €19,339
mainly Net result for the year (+€35,376) and Tax, wage and social debts (+€13,020)
- Tangible fixed assets -€580
down €580 (-21.0%), from €2,760 to €2,180
- Profit (loss) carried forward +€35,376
up €35,376 (+5,017%), from €705 to €36,081
- Tax, wage and social debts +€13,020
up €13,020 (+869%), from €1,498 to €14,518
of which Taxes: +€9,483
- Other debts -€5,198
down €5,198 (-90.7%), from €5,733 to €535
- Gross operating margin +€43,786
up €43,786 (+3,189%), from €1,373 to €45,159
- Taxes +€8,966
up €8,966 (+4,539%), from €198 to €9,163
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 | €13,412 | €56,193 | +€42,781 | +319% |
| Fixed assets | 21/28 | €2,760 | €2,180 | -€580 | -21.0% |
| Tangible fixed assets | 22/27 | €2,760 | €2,180 | -€580 | -21.0% |
| Furniture and vehicles | 24 | €2,760 | €2,180 | -€580 | -21.0% |
| Current assets | 29/58 | €10,652 | €54,012 | +€43,361 | +407% |
| Amounts receivable within one year | 40/41 | €10,480 | €34,673 | +€24,193 | +231% |
| Trade receivables | 40 | €10,480 | €34,673 | +€24,193 | +231% |
| Cash at bank and in hand | 54/58 | €172 | €19,339 | +€19,167 | +11,156% |
| Total equity and liabilities | 10/49 | €13,412 | €56,193 | +€42,781 | +319% |
| Equity | 10/15 | €3,705 | €39,081 | +€35,376 | +955% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €705 | €36,081 | +€35,376 | +5,017% |
| Amounts payable | 17/49 | €9,707 | €17,112 | +€7,405 | +76.3% |
| Amounts payable within one year | 42/48 | €9,707 | €17,112 | +€7,405 | +76.3% |
| Trade debts | 44 | €2,475 | €2,058 | -€418 | -16.9% |
| Suppliers | 440/4 | €2,475 | €2,058 | -€418 | -16.9% |
| Taxes, remuneration and social security | 45 | €1,498 | €14,518 | +€13,020 | +869% |
| Taxes | 450/3 | €1,498 | €10,981 | +€9,483 | +633% |
| Remuneration and social security | 454/9 | - | €3,537 | +€3,537 | |
| Other amounts payable | 47/48 | €5,733 | €535 | -€5,198 | -90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140 | €580 | +€440 | +315% |
| Gross operating margin | 9900 | €1,373 | €45,159 | +€43,786 | +3,189% |
| Operating profit (loss) | 9901 | €1,233 | €44,579 | +€43,346 | +3,515% |
| Financial charges | 65/66B | €331 | €40 | -€290 | -87.8% |
| Recurring financial charges | 65 | €331 | €40 | -€290 | -87.8% |
| Profit (loss) for the period before taxes | 9903 | €903 | €44,539 | +€43,636 | +4,835% |
| Income taxes | 67/77 | €198 | €9,163 | +€8,966 | +4,539% |
| Profit (loss) for the period | 9904 | €705 | €35,376 | +€34,671 | +4,917% |
| Profit (loss) for the period to be appropriated | 9905 | €705 | €35,376 | +€34,671 | +4,917% |
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 20 October 2026 via checked.be.