BE CONSULT & SOLUTIONS: 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.
BE CONSULT & SOLUTIONS
Largest movements
- Receivables within one year +€41,036
up €41,036 (+24.7%), from €166,043 to €207,079
of which Trade receivables: +€21,626
- Cash +€37,702
up €37,702 (+291.3%), from €12,942 to €50,645
mainly Net result for the year (+€53,927) and Tax, wage and social debts (+€25,202)
- Tangible fixed assets -€12,733
down €12,733 (-28.9%), from €44,129 to €31,396
of which Furniture and vehicles: -€10,929
- Receivables after one year -€3,972
down €3,972 (-7.6%), from €52,073 to €48,101
- Reserves +€53,900
up €53,900 (+76.0%), from €70,900 to €124,800
of which Distributable reserves: +€53,900
- Tax, wage and social debts +€25,202
up €25,202 (+33.9%), from €74,294 to €99,496
of which Taxes: +€26,129
- Debts after one year -€10,167
no longer reported in 2025 (was €10,167)
- Short-term financial debts -€5,285
down €5,285 (-99.5%), from €5,310 to €25
- Gross operating margin +€41,996
up €41,996 (+16.2%), from €259,880 to €301,877
- Taxes +€15,053
up €15,053 (+87.1%), from €17,286 to €32,338
- Staff costs -€11,320
down €11,320 (-5.8%), from €195,759 to €184,440
- Depreciation +€6,397
up €6,397 (+40.3%), from €15,880 to €22,277
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 | €306,965 | €369,358 | +€62,392 | +20.3% |
| Fixed assets | 21/28 | €51,989 | €39,256 | -€12,733 | -24.5% |
| Tangible fixed assets | 22/27 | €44,129 | €31,396 | -€12,733 | -28.9% |
| Plant, machinery and equipment | 23 | €3,831 | €2,026 | -€1,804 | -47.1% |
| Furniture and vehicles | 24 | €40,299 | €29,370 | -€10,929 | -27.1% |
| Financial fixed assets | 28 | €7,860 | €7,860 | = | 0.0% |
| Current assets | 29/58 | €254,976 | €330,101 | +€75,125 | +29.5% |
| Amounts receivable after more than one year | 29 | €52,073 | €48,101 | -€3,972 | -7.6% |
| Other amounts receivable | 291 | €52,073 | €48,101 | -€3,972 | -7.6% |
| Stocks and contracts in progress | 3 | €23,210 | €23,210 | = | 0.0% |
| Stocks | 30/36 | €23,210 | €23,210 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €166,043 | €207,079 | +€41,036 | +24.7% |
| Trade receivables | 40 | €69,932 | €91,559 | +€21,626 | +30.9% |
| Other amounts receivable | 41 | €96,111 | €115,520 | +€19,409 | +20.2% |
| Cash at bank and in hand | 54/58 | €12,942 | €50,645 | +€37,702 | +291.3% |
| Deferred charges and accrued income | 490/1 | €708 | €1,068 | +€359 | +50.7% |
| Total equity and liabilities | 10/49 | €306,965 | €369,358 | +€62,392 | +20.3% |
| Equity | 10/15 | €170,092 | €224,020 | +€53,927 | +31.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €70,900 | €124,800 | +€53,900 | +76.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €63,900 | €117,800 | +€53,900 | +84.4% |
| Profit (loss) carried forward | 14 | €91,132 | €91,160 | +€27 | 0.0% |
| Amounts payable | 17/49 | €136,873 | €145,338 | +€8,465 | +6.2% |
| Amounts payable after more than one year | 17 | €10,167 | - | -€10,167 | |
| Financial debts | 170/4 | €10,167 | - | -€10,167 | |
| Amounts payable within one year | 42/48 | €126,706 | €145,338 | +€18,632 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €26,769 | €26,743 | -€25 | -0.1% |
| Financial debts | 43 | €5,310 | €25 | -€5,285 | -99.5% |
| Credit institutions | 430/8 | €5,310 | €25 | -€5,285 | -99.5% |
| Trade debts | 44 | €20,333 | €19,073 | -€1,259 | -6.2% |
| Suppliers | 440/4 | €20,333 | €19,073 | -€1,259 | -6.2% |
| Taxes, remuneration and social security | 45 | €74,294 | €99,496 | +€25,202 | +33.9% |
| Taxes | 450/3 | €23,715 | €49,844 | +€26,129 | +110.2% |
| Remuneration and social security | 454/9 | €50,579 | €49,652 | -€927 | -1.8% |
| Remuneration, social security and pensions | 62 | €195,759 | €184,440 | -€11,320 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,880 | €22,277 | +€6,397 | +40.3% |
| Other operating charges | 640/8 | €4,085 | €4,655 | +€570 | +13.9% |
| Non-recurring operating charges | 66A | €1,457 | €1,011 | -€447 | -30.6% |
| Gross operating margin | 9900 | €259,880 | €301,877 | +€41,996 | +16.2% |
| Operating profit (loss) | 9901 | €42,698 | €89,495 | +€46,796 | +109.6% |
| Financial income | 75/76B | €165 | €149 | -€16 | -9.5% |
| Recurring financial income | 75 | €165 | €149 | -€16 | -9.5% |
| Financial charges | 65/66B | €3,574 | €3,378 | -€196 | -5.5% |
| Recurring financial charges | 65 | €3,574 | €3,378 | -€196 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €39,289 | €86,266 | +€46,977 | +119.6% |
| Income taxes | 67/77 | €17,286 | €32,338 | +€15,053 | +87.1% |
| Profit (loss) for the period | 9904 | €22,003 | €53,927 | +€31,924 | +145.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,003 | €53,927 | +€31,924 | +145.1% |
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 7 October 2026 via checked.be.