Be Compliant Consulting: what changed
Be Compliant Consulting
Largest movements
- Receivables within one year +€19,836
up €19,836 (+141%), from €14,040 to €33,876
of which Other amounts receivable: +€12,698
- Cash -€11,491
down €11,491 (-11.5%), from €99,746 to €88,255
mainly Contributions, distributions and other (-€80,000) and Receivables within one year (-€19,836)
- Tangible fixed assets +€1,859
up €1,859 (+243%), from €764 to €2,622
of which Plant, machinery and equipment: +€2,291
- Other debts +€50,673
up €50,673 (+157%), from €32,231 to €82,904
- Profit (loss) carried forward -€36,562
down €36,562 (-60.7%), from €60,268 to €23,706
- Tax, wage and social debts -€2,837
down €2,837 (-17.5%), from €16,199 to €13,362
of which Taxes: -€5,045
- Gross operating margin +€9,181
up €9,181 (+19.7%), from €46,692 to €55,872
- Taxes +€1,733
up €1,733 (+18.1%), from €9,570 to €11,303
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,780 | €125,588 | +€10,808 | +9.4% |
| Fixed assets | 21/28 | €764 | €2,622 | +€1,859 | +243% |
| Tangible fixed assets | 22/27 | €764 | €2,622 | +€1,859 | +243% |
| Plant, machinery and equipment | 23 | - | €2,291 | +€2,291 | |
| Furniture and vehicles | 24 | €764 | €332 | -€432 | -56.6% |
| Current assets | 29/58 | €114,016 | €122,966 | +€8,950 | +7.8% |
| Amounts receivable within one year | 40/41 | €14,040 | €33,876 | +€19,836 | +141% |
| Trade receivables | 40 | €14,040 | €21,178 | +€7,138 | +50.8% |
| Other amounts receivable | 41 | - | €12,698 | +€12,698 | |
| Cash at bank and in hand | 54/58 | €99,746 | €88,255 | -€11,491 | -11.5% |
| Deferred charges and accrued income | 490/1 | €230 | €836 | +€606 | +264% |
| Total equity and liabilities | 10/49 | €114,780 | €125,588 | +€10,808 | +9.4% |
| Equity | 10/15 | €64,268 | €27,706 | -€36,562 | -56.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,268 | €23,706 | -€36,562 | -60.7% |
| Amounts payable | 17/49 | €50,512 | €97,883 | +€47,371 | +93.8% |
| Amounts payable within one year | 42/48 | €49,871 | €97,883 | +€48,011 | +96.3% |
| Trade debts | 44 | €1,442 | €1,617 | +€176 | +12.2% |
| Suppliers | 440/4 | €1,442 | €1,617 | +€176 | +12.2% |
| Taxes, remuneration and social security | 45 | €16,199 | €13,362 | -€2,837 | -17.5% |
| Taxes | 450/3 | €16,199 | €11,154 | -€5,045 | -31.1% |
| Remuneration and social security | 454/9 | - | €2,208 | +€2,208 | |
| Other amounts payable | 47/48 | €32,231 | €82,904 | +€50,673 | +157% |
| Accrued charges and deferred income | 492/3 | €641 | - | -€641 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €432 | €484 | +€51 | +11.9% |
| Other operating charges | 640/8 | €383 | €401 | +€18 | +4.7% |
| Gross operating margin | 9900 | €46,692 | €55,872 | +€9,181 | +19.7% |
| Operating profit (loss) | 9901 | €45,877 | €54,988 | +€9,111 | +19.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -85.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -85.7% |
| Financial charges | 65/66B | €223 | €247 | +€24 | +10.7% |
| Recurring financial charges | 65 | €223 | €247 | +€24 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €45,653 | €54,741 | +€9,087 | +19.9% |
| Income taxes | 67/77 | €9,570 | €11,303 | +€1,733 | +18.1% |
| Profit (loss) for the period | 9904 | €36,084 | €43,438 | +€7,354 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,084 | €43,438 | +€7,354 | +20.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.