B-COM CONSULT: 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.
B-COM CONSULT
Largest movements
- Receivables within one year -€9,119
down €9,119 (-16.1%), from €56,718 to €47,599
of which Other amounts receivable: -€4,917
- Cash +€2,324
up €2,324 (+10.3%), from €22,628 to €24,952
mainly Receivables within one year (+€9,119) and Trade debts (+€5,807)
- Tax, wage and social debts -€13,945
down €13,945 (-69.8%), from €19,973 to €6,029
- Trade debts +€5,807
up €5,807 (+229%), from €2,535 to €8,343
- Gross operating margin -€65,174
down €65,174 (-95.9%), from €67,933 to €2,759
- Taxes -€20,952
down €20,952 (-94.3%), from €22,227 to €1,276
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 | €164,234 | €156,145 | -€8,089 | -4.9% |
| Fixed assets | 21/28 | €1,849 | €1,133 | -€716 | -38.7% |
| Tangible fixed assets | 22/27 | €1,849 | €1,133 | -€716 | -38.7% |
| Furniture and vehicles | 24 | €1,849 | €1,133 | -€716 | -38.7% |
| Current assets | 29/58 | €162,384 | €155,012 | -€7,372 | -4.5% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,718 | €47,599 | -€9,119 | -16.1% |
| Trade receivables | 40 | €47,903 | €43,700 | -€4,203 | -8.8% |
| Other amounts receivable | 41 | €8,815 | €3,899 | -€4,917 | -55.8% |
| Cash at bank and in hand | 54/58 | €22,628 | €24,952 | +€2,324 | +10.3% |
| Deferred charges and accrued income | 490/1 | €3,038 | €2,460 | -€577 | -19.0% |
| Total equity and liabilities | 10/49 | €164,234 | €156,145 | -€8,089 | -4.9% |
| Equity | 10/15 | €141,725 | €141,655 | -€70 | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €129,325 | €129,325 | = | 0.0% |
| Distributable reserves | 133 | €129,325 | €129,325 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€70 | -€70 | |
| Amounts payable | 17/49 | €22,508 | €14,490 | -€8,018 | -35.6% |
| Amounts payable within one year | 42/48 | €22,508 | €14,371 | -€8,137 | -36.2% |
| Trade debts | 44 | €2,535 | €8,343 | +€5,807 | +229% |
| Suppliers | 440/4 | €2,535 | €8,343 | +€5,807 | +229% |
| Taxes, remuneration and social security | 45 | €19,973 | €6,029 | -€13,945 | -69.8% |
| Taxes | 450/3 | €19,973 | €6,029 | -€13,945 | -69.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €119 | +€119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €803 | €686 | -€117 | -14.6% |
| Other operating charges | 640/8 | €1,232 | €963 | -€269 | -21.8% |
| Gross operating margin | 9900 | €67,933 | €2,759 | -€65,174 | -95.9% |
| Operating profit (loss) | 9901 | €65,898 | €1,111 | -€64,787 | -98.3% |
| Financial income | 75/76B | €2,583 | €2,577 | -€6 | -0.2% |
| Recurring financial income | 75 | €2,583 | €2,577 | -€6 | -0.2% |
| Financial charges | 65/66B | €2,552 | €2,483 | -€70 | -2.7% |
| Recurring financial charges | 65 | €2,552 | €2,483 | -€70 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €65,929 | €1,205 | -€64,724 | -98.2% |
| Income taxes | 67/77 | €22,227 | €1,276 | -€20,952 | -94.3% |
| Profit (loss) for the period | 9904 | €43,702 | -€70 | -€43,772 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,702 | -€70 | -€43,772 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.