BTB CONSULTING: 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.
BTB CONSULTING
Largest movements
- Cash -€53,926
down €53,926 (-85.5%), from €63,101 to €9,175
mainly Net result for the year (-€32,210) and Contributions, distributions and other (-€20,000)
- Tangible fixed assets -€9,353
down €9,353 (-24.2%), from €38,707 to €29,354
- Receivables within one year +€7,373
up €7,373 (+24.0%), from €30,714 to €38,087
of which Trade receivables: +€5,394
- Deferred charges and accrued income +€4,637
up €4,637 (+160%), from €2,891 to €7,528
- Profit (loss) carried forward -€32,210
down €32,210, from €13,060 to -€19,150
- Reserves -€20,000
down €20,000 (-20.0%), from €100,000 to €80,000
- Gross operating margin -€93,343
down €93,343, from €92,641 to -€701
- Taxes -€17,858
down €17,858 (-99.3%), from €17,990 to €132
- Depreciation +€3,662
up €3,662 (+64.3%), from €5,691 to €9,353
- Staff costs -€1,731
down €1,731 (-7.6%), from €22,799 to €21,068
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 | €135,563 | €84,294 | -€51,269 | -37.8% |
| Fixed assets | 21/28 | €38,857 | €29,504 | -€9,353 | -24.1% |
| Tangible fixed assets | 22/27 | €38,707 | €29,354 | -€9,353 | -24.2% |
| Furniture and vehicles | 24 | €38,707 | €29,354 | -€9,353 | -24.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €96,705 | €54,790 | -€41,916 | -43.3% |
| Amounts receivable within one year | 40/41 | €30,714 | €38,087 | +€7,373 | +24.0% |
| Trade receivables | 40 | €27,340 | €32,734 | +€5,394 | +19.7% |
| Other amounts receivable | 41 | €3,375 | €5,353 | +€1,979 | +58.6% |
| Cash at bank and in hand | 54/58 | €63,101 | €9,175 | -€53,926 | -85.5% |
| Deferred charges and accrued income | 490/1 | €2,891 | €7,528 | +€4,637 | +160% |
| Total equity and liabilities | 10/49 | €135,563 | €84,294 | -€51,269 | -37.8% |
| Equity | 10/15 | €128,060 | €75,850 | -€52,210 | -40.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €80,000 | -€20,000 | -20.0% |
| Distributable reserves | 133 | €100,000 | €80,000 | -€20,000 | -20.0% |
| Profit (loss) carried forward | 14 | €13,060 | -€19,150 | -€32,210 | |
| Amounts payable | 17/49 | €7,503 | €8,444 | +€941 | +12.5% |
| Amounts payable within one year | 42/48 | €7,433 | €8,413 | +€980 | +13.2% |
| Trade debts | 44 | €3,081 | €3,331 | +€250 | +8.1% |
| Suppliers | 440/4 | €3,081 | €3,331 | +€250 | +8.1% |
| Taxes, remuneration and social security | 45 | €4,352 | €4,679 | +€327 | +7.5% |
| Taxes | 450/3 | €3,914 | €3,914 | = | 0.0% |
| Remuneration and social security | 454/9 | €438 | €765 | +€327 | +74.5% |
| Other amounts payable | 47/48 | - | €404 | +€404 | |
| Accrued charges and deferred income | 492/3 | €70 | €30 | -€39 | -56.3% |
| Remuneration, social security and pensions | 62 | €22,799 | €21,068 | -€1,731 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,691 | €9,353 | +€3,662 | +64.3% |
| Other operating charges | 640/8 | €664 | €532 | -€132 | -19.9% |
| Gross operating margin | 9900 | €92,641 | -€701 | -€93,343 | |
| Operating profit (loss) | 9901 | €63,486 | -€31,655 | -€95,141 | |
| Financial income | 75/76B | €442 | €151 | -€291 | -65.8% |
| Recurring financial income | 75 | €442 | €151 | -€291 | -65.8% |
| Financial charges | 65/66B | €965 | €575 | -€390 | -40.4% |
| Recurring financial charges | 65 | €965 | €575 | -€390 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €62,963 | -€32,078 | -€95,041 | |
| Income taxes | 67/77 | €17,990 | €132 | -€17,858 | -99.3% |
| Profit (loss) for the period | 9904 | €44,974 | -€32,210 | -€77,184 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,974 | -€32,210 | -€77,184 |
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 24 October 2026 via checked.be.