2BE 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.
2BE CONSULTING
Largest movements
- Tangible fixed assets -€8,955
down €8,955 (-34.4%), from €26,037 to €17,082
- Receivables within one year +€8,062
up €8,062 (+85.7%), from €9,411 to €17,472
of which Trade receivables: +€8,113
- Cash +€7,079
up €7,079 (+74.9%), from €9,453 to €16,532
mainly Depreciation (+€8,955) and Tax, wage and social debts (+€4,327)
- Current investments +€2,164
up €2,164 (+1.4%), from €155,499 to €157,663
- Tax, wage and social debts +€4,327
up €4,327 (+105%), from €4,117 to €8,444
of which Remuneration and social security: +€8,132
- Profit (loss) carried forward +€3,071
up €3,071 (+3.8%), from €80,408 to €83,479
- Turnover +€70,765
up €70,765 (+114%), from €61,936 to €132,702
- Gross operating margin +€62,951
up €62,951, from -€49,755 to €13,196
- Purchases and services +€7,815
up €7,815 (+7.0%), from €111,691 to €119,505
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 | €200,398 | €208,749 | +€8,351 | +4.2% |
| Fixed assets | 21/28 | €26,037 | €17,082 | -€8,955 | -34.4% |
| Tangible fixed assets | 22/27 | €26,037 | €17,082 | -€8,955 | -34.4% |
| Furniture and vehicles | 24 | €26,037 | €17,082 | -€8,955 | -34.4% |
| Current assets | 29/58 | €174,362 | €191,667 | +€17,305 | +9.9% |
| Amounts receivable within one year | 40/41 | €9,411 | €17,472 | +€8,062 | +85.7% |
| Trade receivables | 40 | €9,359 | €17,472 | +€8,113 | +86.7% |
| Other amounts receivable | 41 | €51 | - | -€51 | |
| Current investments | 50/53 | €155,499 | €157,663 | +€2,164 | +1.4% |
| Cash at bank and in hand | 54/58 | €9,453 | €16,532 | +€7,079 | +74.9% |
| Total equity and liabilities | 10/49 | €200,398 | €208,749 | +€8,351 | +4.2% |
| Equity | 10/15 | €186,823 | €189,894 | +€3,071 | +1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €87,823 | €87,823 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €85,964 | €85,964 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,408 | €83,479 | +€3,071 | +3.8% |
| Amounts payable | 17/49 | €13,575 | €18,855 | +€5,280 | +38.9% |
| Amounts payable within one year | 42/48 | €13,575 | €18,855 | +€5,280 | +38.9% |
| Trade debts | 44 | €3,440 | €3,064 | -€376 | -10.9% |
| Suppliers | 440/4 | €3,440 | €3,064 | -€376 | -10.9% |
| Taxes, remuneration and social security | 45 | €4,117 | €8,444 | +€4,327 | +105% |
| Taxes | 450/3 | €4,117 | €312 | -€3,805 | -92.4% |
| Remuneration and social security | 454/9 | - | €8,132 | +€8,132 | |
| Other amounts payable | 47/48 | €6,018 | €7,347 | +€1,329 | +22.1% |
| Turnover | 70 | €61,936 | €132,702 | +€70,765 | +114% |
| Goods, raw materials, services and sundry goods | 60/61 | €111,691 | €119,505 | +€7,815 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,955 | €8,955 | +€0 | 0.0% |
| Other operating charges | 640/8 | €719 | €1,390 | +€670 | +93.2% |
| Gross operating margin | 9900 | -€49,755 | €13,196 | +€62,951 | |
| Operating profit (loss) | 9901 | -€59,429 | €2,852 | +€62,280 | |
| Financial income | 75/76B | €1,126 | €949 | -€177 | -15.7% |
| Recurring financial income | 75 | €1,126 | €949 | -€177 | -15.7% |
| Financial charges | 65/66B | €457 | €133 | -€324 | -70.9% |
| Recurring financial charges | 65 | €457 | €133 | -€324 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | -€58,760 | €3,668 | +€62,428 | |
| Income taxes | 67/77 | €287 | €597 | +€310 | +108% |
| Profit (loss) for the period | 9904 | -€59,046 | €3,071 | +€62,117 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,046 | €3,071 | +€62,117 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.