BAETS CONSULTING: 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.
BAETS CONSULTING
Largest movements
- Receivables within one year +€49,794
up €49,794 (+4355.5%), from €1,143 to €50,937
- Cash +€30,994
up €30,994 (+650.8%), from €4,762 to €35,756
mainly Other debts (+€66,738) and Net result for the year (+€59,051)
- Tangible fixed assets +€6,873
up €6,873 (+64.3%), from €10,697 to €17,570
of which Furniture and vehicles: +€6,317
- Other debts +€66,738
up €66,738 (+1264.8%), from €5,276 to €72,014
- Tax, wage and social debts +€24,341
up €24,341 (+451.2%), from €5,394 to €29,735
- Reserves -€9,329
down €9,329 (-100.0%), from €9,329 to €0
- Profit (loss) carried forward +€4,939
up €4,939, from -€4,939 to €0
- Gross operating margin +€83,527
up €83,527, from -€2,587 to €80,940
- Taxes +€16,513
up €16,513 (+10214.9%), from €162 to €16,675
- Depreciation +€954
up €954 (+96.9%), from €985 to €1,939
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.
Cash bridge derived
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 | €18,060 | €105,731 | +€87,671 | +485.4% |
| Fixed assets | 21/28 | €10,847 | €17,720 | +€6,873 | +63.4% |
| Tangible fixed assets | 22/27 | €10,697 | €17,570 | +€6,873 | +64.3% |
| Furniture and vehicles | 24 | - | €6,317 | +€6,317 | |
| Other tangible fixed assets | 26 | €10,697 | €11,253 | +€556 | +5.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €7,214 | €88,012 | +€80,798 | +1120.1% |
| Amounts receivable within one year | 40/41 | €1,143 | €50,937 | +€49,794 | +4355.5% |
| Trade receivables | 40 | €1,143 | €50,937 | +€49,794 | +4355.5% |
| Cash at bank and in hand | 54/58 | €4,762 | €35,756 | +€30,994 | +650.8% |
| Deferred charges and accrued income | 490/1 | €1,308 | €1,319 | +€10 | +0.8% |
| Total equity and liabilities | 10/49 | €18,060 | €105,731 | +€87,671 | +485.4% |
| Equity | 10/15 | €7,390 | €3,000 | -€4,390 | -59.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,329 | €0 | -€9,329 | -100.0% |
| Distributable reserves | 133 | €9,329 | €0 | -€9,329 | -100.0% |
| Profit (loss) carried forward | 14 | -€4,939 | €0 | +€4,939 | |
| Amounts payable | 17/49 | €10,671 | €102,731 | +€92,061 | +862.8% |
| Amounts payable within one year | 42/48 | €10,671 | €102,581 | +€91,911 | +861.3% |
| Trade debts | 44 | - | €832 | +€832 | |
| Suppliers | 440/4 | - | €832 | +€832 | |
| Taxes, remuneration and social security | 45 | €5,394 | €29,735 | +€24,341 | +451.2% |
| Taxes | 450/3 | €5,394 | €29,735 | +€24,341 | +451.2% |
| Other amounts payable | 47/48 | €5,276 | €72,014 | +€66,738 | +1264.8% |
| Accrued charges and deferred income | 492/3 | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €985 | €1,939 | +€954 | +96.9% |
| Other operating charges | 640/8 | €1,716 | €1,513 | -€203 | -11.9% |
| Gross operating margin | 9900 | -€2,587 | €80,940 | +€83,527 | |
| Operating profit (loss) | 9901 | -€5,288 | €77,489 | +€82,776 | |
| Financial income | 75/76B | €1 | €36 | +€35 | +3498.0% |
| Recurring financial income | 75 | €1 | €36 | +€35 | +3498.0% |
| Financial charges | 65/66B | €2,095 | €1,799 | -€297 | -14.2% |
| Recurring financial charges | 65 | €2,095 | €1,799 | -€297 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,382 | €75,726 | +€83,108 | |
| Income taxes | 67/77 | €162 | €16,675 | +€16,513 | +10214.9% |
| Profit (loss) for the period | 9904 | -€7,544 | €59,051 | +€66,595 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,544 | €59,051 | +€66,595 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.