BE CONSULTING: 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 CONSULTING
Largest movements
- Cash +€22,879
up €22,879 (+2980.3%), from €768 to €23,647
mainly Receivables within one year (+€20,335) and Net result for the year (+€5,959)
- Receivables within one year -€20,335
down €20,335 (-96.4%), from €21,085 to €750
of which Trade receivables: -€20,085
- Trade debts -€8,437
down €8,437 (-81.4%), from €10,359 to €1,922
- Profit (loss) carried forward +€5,959
up €5,959 (+2499.6%), from €238 to €6,198
- Other debts +€5,022
up €5,022 (+99.4%), from €5,055 to €10,077
- Gross operating margin +€4,486
up €4,486 (+159.5%), from €2,812 to €7,298
- Taxes +€1,250
new in 2025: €1,250
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
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 | €21,852 | €24,397 | +€2,544 | +11.6% |
| Current assets | 29/58 | €21,852 | €24,397 | +€2,544 | +11.6% |
| Amounts receivable within one year | 40/41 | €21,085 | €750 | -€20,335 | -96.4% |
| Trade receivables | 40 | €20,085 | - | -€20,085 | |
| Other amounts receivable | 41 | €1,000 | €750 | -€250 | -25.0% |
| Cash at bank and in hand | 54/58 | €768 | €23,647 | +€22,879 | +2980.3% |
| Total equity and liabilities | 10/49 | €21,852 | €24,397 | +€2,544 | +11.6% |
| Equity | 10/15 | €6,438 | €12,398 | +€5,959 | +92.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €238 | €6,198 | +€5,959 | +2499.6% |
| Amounts payable | 17/49 | €15,414 | €11,999 | -€3,415 | -22.2% |
| Amounts payable within one year | 42/48 | €15,414 | €11,999 | -€3,415 | -22.2% |
| Trade debts | 44 | €10,359 | €1,922 | -€8,437 | -81.4% |
| Suppliers | 440/4 | €10,359 | €1,922 | -€8,437 | -81.4% |
| Other amounts payable | 47/48 | €5,055 | €10,077 | +€5,022 | +99.4% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | €2,812 | €7,298 | +€4,486 | +159.5% |
| Operating profit (loss) | 9901 | €2,307 | €7,178 | +€4,872 | +211.2% |
| Financial income | 75/76B | €11 | €48 | +€37 | +348.2% |
| Recurring financial income | 75 | €11 | €48 | +€37 | +348.2% |
| Financial charges | 65/66B | €59 | €17 | -€42 | -70.6% |
| Recurring financial charges | 65 | €59 | €17 | -€42 | -70.6% |
| Profit (loss) for the period before taxes | 9903 | €2,258 | €7,209 | +€4,951 | +219.2% |
| Income taxes | 67/77 | - | €1,250 | +€1,250 | |
| Profit (loss) for the period | 9904 | €2,258 | €5,959 | +€3,701 | +163.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,258 | €5,959 | +€3,701 | +163.9% |
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 11 October 2026 via checked.be.