B&E 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.
B&E CONSULTING
Largest movements
- Tangible fixed assets -€136,739
down €136,739 (-16.0%), from €852,359 to €715,619
of which Land and buildings: -€124,323
- Receivables within one year -€100,736
down €100,736 (-65.6%), from €153,544 to €52,808
of which Other amounts receivable: -€51,625
- Financial fixed assets -€47,600
down €47,600 (-40.3%), from €118,161 to €70,561
- Cash -€13,061
down €13,061 (-54.5%), from €23,982 to €10,920
mainly Other debts (-€218,131) and Debts after one year (-€88,932)
- Other debts -€218,131
down €218,131 (-86.7%), from €251,707 to €33,576
- Current portion of long-term debt +€90,441
up €90,441 (+196%), from €46,234 to €136,675
- Debts after one year -€88,932
down €88,932 (-14.8%), from €601,936 to €513,004
- Short-term financial debts -€74,300
down €74,300 (-74.8%), from €99,300 to €25,000
- Accrued charges and deferred income -€19,944
down €19,944 (-32.9%), from €60,670 to €40,726
- Gross operating margin -€36,620
down €36,620 (-24.4%), from €150,111 to €113,492
- Other operating charges -€26,035
down €26,035 (-70.0%), from €37,186 to €11,151
- Staff costs -€13,880
down €13,880 (-32.8%), from €42,282 to €28,402
- Financial charges +€9,945
up €9,945 (+36.2%), from €27,475 to €37,421
- Taxes +€9,481
up €9,481 (+457%), from €2,076 to €11,556
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 | €1,193,551 | €892,929 | -€300,622 | -25.2% |
| Fixed assets | 21/28 | €970,520 | €786,181 | -€184,339 | -19.0% |
| Tangible fixed assets | 22/27 | €852,359 | €715,619 | -€136,739 | -16.0% |
| Land and buildings | 22 | €758,907 | €634,584 | -€124,323 | -16.4% |
| Plant, machinery and equipment | 23 | €60,210 | €53,867 | -€6,343 | -10.5% |
| Furniture and vehicles | 24 | €33,241 | €27,168 | -€6,074 | -18.3% |
| Financial fixed assets | 28 | €118,161 | €70,561 | -€47,600 | -40.3% |
| Current assets | 29/58 | €223,031 | €106,748 | -€116,283 | -52.1% |
| Amounts receivable within one year | 40/41 | €153,544 | €52,808 | -€100,736 | -65.6% |
| Trade receivables | 40 | €70,442 | €21,331 | -€49,111 | -69.7% |
| Other amounts receivable | 41 | €83,102 | €31,477 | -€51,625 | -62.1% |
| Current investments | 50/53 | €45,505 | €43,019 | -€2,486 | -5.5% |
| Cash at bank and in hand | 54/58 | €23,982 | €10,920 | -€13,061 | -54.5% |
| Total equity and liabilities | 10/49 | €1,193,551 | €892,929 | -€300,622 | -25.2% |
| Equity | 10/15 | €103,722 | €111,039 | +€7,317 | +7.1% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,317 | €70,634 | +€7,317 | +11.6% |
| Amounts payable | 17/49 | €1,089,828 | €781,890 | -€307,939 | -28.3% |
| Amounts payable after more than one year | 17 | €601,936 | €513,004 | -€88,932 | -14.8% |
| Financial debts | 170/4 | €601,936 | €513,004 | -€88,932 | -14.8% |
| Amounts payable within one year | 42/48 | €427,223 | €228,160 | -€199,063 | -46.6% |
| Current portion of amounts payable after more than one year | 42 | €46,234 | €136,675 | +€90,441 | +196% |
| Financial debts | 43 | €99,300 | €25,000 | -€74,300 | -74.8% |
| Credit institutions | 430/8 | €99,300 | €25,000 | -€74,300 | -74.8% |
| Trade debts | 44 | €4,787 | €19,057 | +€14,269 | +298% |
| Suppliers | 440/4 | €4,787 | €19,057 | +€14,269 | +298% |
| Taxes, remuneration and social security | 45 | €25,194 | €13,852 | -€11,342 | -45.0% |
| Taxes | 450/3 | €14,172 | €9,090 | -€5,082 | -35.9% |
| Remuneration and social security | 454/9 | €11,022 | €4,762 | -€6,260 | -56.8% |
| Other amounts payable | 47/48 | €251,707 | €33,576 | -€218,131 | -86.7% |
| Accrued charges and deferred income | 492/3 | €60,670 | €40,726 | -€19,944 | -32.9% |
| Non-recurring operating income | 76A | €90,813 | €30,396 | -€60,417 | -66.5% |
| Remuneration, social security and pensions | 62 | €42,282 | €28,402 | -€13,880 | -32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,798 | €22,425 | -€1,373 | -5.8% |
| Other operating charges | 640/8 | €37,186 | €11,151 | -€26,035 | -70.0% |
| Non-recurring operating charges | 66A | €505 | - | -€505 | |
| Gross operating margin | 9900 | €150,111 | €113,492 | -€36,620 | -24.4% |
| Operating profit (loss) | 9901 | €46,339 | €51,513 | +€5,174 | +11.2% |
| Financial income | 75/76B | €4,717 | €4,781 | +€64 | +1.4% |
| Recurring financial income | 75 | €4,717 | €4,781 | +€64 | +1.4% |
| Financial charges | 65/66B | €27,475 | €37,421 | +€9,945 | +36.2% |
| Recurring financial charges | 65 | €27,475 | €37,421 | +€9,945 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €23,581 | €18,873 | -€4,707 | -20.0% |
| Income taxes | 67/77 | €2,076 | €11,556 | +€9,481 | +457% |
| Profit (loss) for the period | 9904 | €21,505 | €7,317 | -€14,188 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,505 | €7,317 | -€14,188 | -66.0% |
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 24 October 2026 via checked.be.