Bé Consultancy: 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.
Bé Consultancy
Largest movements
- Cash +€35,244
up €35,244 (+200%), from €17,621 to €52,865
mainly Net result for the year (+€30,092) and Current investments (+€24,116)
- Current investments -€24,116
down €24,116 (-24.9%), from €96,735 to €72,619
- Tangible fixed assets -€12,642
down €12,642 (-6.3%), from €199,506 to €186,864
of which Furniture and vehicles: -€14,571
- Reserves +€26,422
up €26,422 (+15.0%), from €176,177 to €202,599
of which Distributable reserves: +€28,281
- Debts after one year -€13,266
down €13,266 (-92.1%), from €14,398 to €1,131
- Trade debts -€9,908
down €9,908 (-72.8%), from €13,604 to €3,696
- Other debts -€3,564
down €3,564 (-63.4%), from €5,618 to €2,054
- Gross operating margin +€8,482
up €8,482 (+14.8%), from €57,476 to €65,958
- Taxes +€3,500
up €3,500 (+29.6%), from €11,808 to €15,308
- Financial income +€891
up €891 (+265%), from €336 to €1,228
- Depreciation +€829
up €829 (+4.7%), from €17,611 to €18,440
- Financial charges -€760
down €760 (-33.4%), from €2,275 to €1,515
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 | €345,490 | €346,411 | +€922 | +0.3% |
| Fixed assets | 21/28 | €199,506 | €186,864 | -€12,642 | -6.3% |
| Tangible fixed assets | 22/27 | €199,506 | €186,864 | -€12,642 | -6.3% |
| Land and buildings | 22 | €149,671 | €150,087 | +€416 | +0.3% |
| Plant, machinery and equipment | 23 | €3,609 | €5,122 | +€1,513 | +41.9% |
| Furniture and vehicles | 24 | €46,226 | €31,655 | -€14,571 | -31.5% |
| Current assets | 29/58 | €145,984 | €159,547 | +€13,563 | +9.3% |
| Amounts receivable within one year | 40/41 | €21,305 | €24,138 | +€2,833 | +13.3% |
| Trade receivables | 40 | €18,012 | €19,084 | +€1,071 | +5.9% |
| Other amounts receivable | 41 | €3,292 | €5,054 | +€1,762 | +53.5% |
| Current investments | 50/53 | €96,735 | €72,619 | -€24,116 | -24.9% |
| Cash at bank and in hand | 54/58 | €17,621 | €52,865 | +€35,244 | +200% |
| Deferred charges and accrued income | 490/1 | €10,324 | €9,926 | -€398 | -3.9% |
| Total equity and liabilities | 10/49 | €345,490 | €346,411 | +€922 | +0.3% |
| Equity | 10/15 | €282,214 | €308,636 | +€26,422 | +9.4% |
| Reserves | 13 | €176,177 | €202,599 | +€26,422 | +15.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €174,318 | €202,599 | +€28,281 | +16.2% |
| Profit (loss) carried forward | 14 | €106,037 | €106,037 | = | 0.0% |
| Amounts payable | 17/49 | €63,276 | €37,775 | -€25,500 | -40.3% |
| Amounts payable after more than one year | 17 | €14,398 | €1,131 | -€13,266 | -92.1% |
| Financial debts | 170/4 | €14,398 | €1,131 | -€13,266 | -92.1% |
| Amounts payable within one year | 42/48 | €48,878 | €36,644 | -€12,234 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €25,210 | €26,600 | +€1,389 | +5.5% |
| Financial debts | 43 | €89 | €12 | -€77 | -86.6% |
| Credit institutions | 430/8 | €89 | €12 | -€77 | -86.6% |
| Trade debts | 44 | €13,604 | €3,696 | -€9,908 | -72.8% |
| Suppliers | 440/4 | €13,604 | €3,696 | -€9,908 | -72.8% |
| Taxes, remuneration and social security | 45 | €4,356 | €4,282 | -€74 | -1.7% |
| Taxes | 450/3 | €2,106 | €4,282 | +€2,176 | +103% |
| Remuneration and social security | 454/9 | €2,250 | - | -€2,250 | |
| Other amounts payable | 47/48 | €5,618 | €2,054 | -€3,564 | -63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,611 | €18,440 | +€829 | +4.7% |
| Other operating charges | 640/8 | €1,797 | €1,830 | +€32 | +1.8% |
| Non-recurring operating charges | 66A | €683 | - | -€683 | |
| Gross operating margin | 9900 | €57,476 | €65,958 | +€8,482 | +14.8% |
| Operating profit (loss) | 9901 | €37,384 | €45,688 | +€8,304 | +22.2% |
| Financial income | 75/76B | €336 | €1,228 | +€891 | +265% |
| Recurring financial income | 75 | €336 | €1,228 | +€891 | +265% |
| Financial charges | 65/66B | €2,275 | €1,515 | -€760 | -33.4% |
| Recurring financial charges | 65 | €2,275 | €1,515 | -€760 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €35,445 | €45,401 | +€9,955 | +28.1% |
| Income taxes | 67/77 | €11,808 | €15,308 | +€3,500 | +29.6% |
| Profit (loss) for the period | 9904 | €23,638 | €30,092 | +€6,455 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,638 | €30,092 | +€6,455 | +27.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.