B&Be Consult: what changed
Two fiscal 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&Be Consult
Largest movements
- Receivables within one year +€88,466
up €88,466 (+1842.9%), from €4,800 to €93,266
of which Trade receivables: +€81,772
- Cash -€1,808
down €1,808 (-74.6%), from €2,423 to €615
mainly Receivables within one year (-€88,466) and Investment in fixed assets (net) (-€1,041)
- Trade debts +€36,785
up €36,785 (+4900.9%), from €751 to €37,536
- Profit (loss) carried forward +€29,270
up €29,270 (+529.6%), from €5,527 to €34,797
- Tax, wage and social debts +€12,622
up €12,622 (+463.1%), from €2,725 to €15,347
- Other debts +€8,602
new in 2024: €8,602
- Turnover +€277,928
up €277,928 (+2301.3%), from €12,077 to €290,005
- Purchases and services +€235,677
up €235,677 (+6011.6%), from €3,920 to €239,597
- Gross operating margin +€42,251
up €42,251 (+518.0%), from €8,157 to €50,407
- Staff costs +€11,342
new in 2024: €11,342
- Taxes +€7,658
up €7,658 (+415.7%), from €1,842 to €9,500
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,003 | €98,281 | +€87,278 | +793.2% |
| Fixed assets | 21/28 | €3,780 | €4,401 | +€621 | +16.4% |
| Tangible fixed assets | 22/27 | €3,780 | €4,401 | +€621 | +16.4% |
| Furniture and vehicles | 24 | €3,780 | €4,401 | +€621 | +16.4% |
| Current assets | 29/58 | €7,223 | €93,881 | +€86,658 | +1199.7% |
| Amounts receivable within one year | 40/41 | €4,800 | €93,266 | +€88,466 | +1842.9% |
| Trade receivables | 40 | €2,730 | €84,502 | +€81,772 | +2995.2% |
| Other amounts receivable | 41 | €2,070 | €8,764 | +€6,694 | +323.3% |
| Cash at bank and in hand | 54/58 | €2,423 | €615 | -€1,808 | -74.6% |
| Total equity and liabilities | 10/49 | €11,003 | €98,281 | +€87,278 | +793.2% |
| Equity | 10/15 | €7,527 | €36,797 | +€29,270 | +388.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,527 | €34,797 | +€29,270 | +529.6% |
| Amounts payable | 17/49 | €3,476 | €61,485 | +€58,009 | +1668.8% |
| Amounts payable within one year | 42/48 | €3,476 | €61,485 | +€58,009 | +1668.8% |
| Trade debts | 44 | €751 | €37,536 | +€36,785 | +4900.9% |
| Suppliers | 440/4 | €751 | €37,536 | +€36,785 | +4900.9% |
| Taxes, remuneration and social security | 45 | €2,725 | €15,347 | +€12,622 | +463.1% |
| Taxes | 450/3 | €2,725 | €15,347 | +€12,622 | +463.1% |
| Other amounts payable | 47/48 | - | €8,602 | +€8,602 | |
| Turnover | 70 | €12,077 | €290,005 | +€277,928 | +2301.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,920 | €239,597 | +€235,677 | +6011.6% |
| Remuneration, social security and pensions | 62 | - | €11,342 | +€11,342 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €420 | €420 | = | 0.0% |
| Other operating charges | 640/8 | €367 | €184 | -€184 | -50.0% |
| Gross operating margin | 9900 | €8,157 | €50,407 | +€42,251 | +518.0% |
| Operating profit (loss) | 9901 | €7,369 | €38,462 | +€31,092 | +421.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €35 | +€35 | |
| Recurring financial charges | 65 | - | €35 | +€35 | |
| Profit (loss) for the period before taxes | 9903 | €7,369 | €38,427 | +€31,058 | +421.5% |
| Income taxes | 67/77 | €1,842 | €9,500 | +€7,658 | +415.7% |
| Profit (loss) for the period | 9904 | €5,527 | €28,927 | +€23,400 | +423.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,527 | €28,927 | +€23,400 | +423.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.