BE CONSULT: 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.
BE CONSULT
Largest movements
- Current assets -€74,179
down €74,179 (-38.4%), from €193,130 to €118,951
of which Receivables within one year: -€42,124
- Tangible fixed assets -€4,587
down €4,587 (-10.1%), from €45,335 to €40,747
- Profit (loss) carried forward -€37,975
down €37,975, from €37,835 to -€140
- Debts after one year -€30,854
down €30,854 (-28.1%), from €109,862 to €79,008
- Debts within one year -€9,877
down €9,877 (-11.6%), from €85,267 to €75,391
of which Trade debts: -€23,705
- Gross operating margin +€45,645
up €45,645 (+65.9%), from -€69,244 to -€23,599
- Depreciation +€3,489
up €3,489 (+318%), from €1,098 to €4,587
- Financial charges +€3,388
new in 2021: €3,388
- Other operating charges +€2,928
new in 2021: €2,928
- Taxes +€1,313
new in 2021: €1,313
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €238,465 | €159,818 | -€78,646 | -33.0% |
| Fixed assets | 21/28 | €45,335 | €40,867 | -€4,467 | -9.9% |
| Tangible fixed assets | 22/27 | €45,335 | €40,747 | -€4,587 | -10.1% |
| Plant, machinery and equipment | 23 | - | €40,747 | +€40,747 | |
| Financial fixed assets | 28 | - | €120 | +€120 | |
| Current assets | 29/58 | €193,130 | €118,951 | -€74,179 | -38.4% |
| Amounts receivable after more than one year | 29 | - | €80,148 | +€80,148 | |
| Other amounts receivable | 291 | - | €80,148 | +€80,148 | |
| Amounts receivable within one year | 40/41 | €72,606 | €30,482 | -€42,124 | -58.0% |
| Trade receivables | 40 | - | €30,482 | +€30,482 | |
| Cash at bank and in hand | 54/58 | €39,377 | €8,287 | -€31,090 | -79.0% |
| Deferred charges and accrued income | 490/1 | - | €35 | +€35 | |
| Total equity and liabilities | 10/49 | €238,465 | €159,818 | -€78,646 | -33.0% |
| Equity | 10/15 | €43,335 | €5,360 | -€37,975 | -87.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | - | €500 | +€500 | |
| Profit (loss) carried forward | 14 | €37,835 | -€140 | -€37,975 | |
| Amounts payable | 17/49 | €195,129 | €154,458 | -€40,671 | -20.8% |
| Amounts payable after more than one year | 17 | €109,862 | €79,008 | -€30,854 | -28.1% |
| Financial debts | 170/4 | - | €79,008 | +€79,008 | |
| Amounts payable within one year | 42/48 | €85,267 | €75,391 | -€9,877 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | - | €30,854 | +€30,854 | |
| Trade debts | 44 | €29,109 | €5,404 | -€23,705 | -81.4% |
| Suppliers | 440/4 | - | €5,404 | +€5,404 | |
| Advances received on contracts in progress | 46 | - | €11,480 | +€11,480 | |
| Taxes, remuneration and social security | 45 | - | €27,651 | +€27,651 | |
| Taxes | 450/3 | - | €16,883 | +€16,883 | |
| Remuneration and social security | 454/9 | - | €10,769 | +€10,769 | |
| Accrued charges and deferred income | 492/3 | - | €60 | +€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,098 | €4,587 | +€3,489 | +318% |
| Other operating charges | 640/8 | - | €2,928 | +€2,928 | |
| Non-recurring operating charges | 66A | - | €2,160 | +€2,160 | |
| Gross operating margin | 9900 | -€69,244 | -€23,599 | +€45,645 | +65.9% |
| Operating profit (loss) | 9901 | -€70,864 | -€33,274 | +€37,591 | +53.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | €3,380 | €0 | -€3,380 | -100.0% |
| Financial charges | 65/66B | - | €3,388 | +€3,388 | |
| Recurring financial charges | 65 | €2,521 | €3,388 | +€867 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | -€70,005 | -€36,662 | +€33,343 | +47.6% |
| Income taxes | 67/77 | - | €1,313 | +€1,313 | |
| Profit (loss) for the period | 9904 | -€70,005 | -€37,975 | +€32,030 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€70,005 | -€37,975 | +€32,030 | +45.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.