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
- Receivables within one year +€21,748
up €21,748 (+24.3%), from €89,421 to €111,169
of which Other amounts receivable: +€24,732
- Cash -€21,370
down €21,370 (-59.1%), from €36,156 to €14,786
mainly Tax, wage and social debts (-€40,091) and Receivables within one year (-€21,748)
- Tangible fixed assets -€16,749
down €16,749 (-11.1%), from €151,037 to €134,288
of which Furniture and vehicles: -€13,916
- Profit (loss) carried forward +€44,904
up €44,904 (+26.6%), from €168,809 to €213,713
- Tax, wage and social debts -€40,091
down €40,091 (-69.5%), from €57,644 to €17,553
- Trade debts -€13,400
down €13,400 (-69.9%), from €19,168 to €5,767
- Current portion of long-term debt -€7,783
no longer reported in 2024 (was €7,783)
- Gross operating margin +€41,142
up €41,142 (+90.0%), from €45,697 to €86,839
- Financial charges -€14,900
down €14,900 (-95.4%), from €15,623 to €723
- Depreciation +€11,666
up €11,666 (+120%), from €9,695 to €21,361
- Taxes +€5,405
up €5,405 (+40.2%), from €13,458 to €18,862
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €276,614 | €260,243 | -€16,370 | -5.9% |
| Fixed assets | 21/28 | €151,037 | €134,288 | -€16,749 | -11.1% |
| Tangible fixed assets | 22/27 | €151,037 | €134,288 | -€16,749 | -11.1% |
| Land and buildings | 22 | €22,276 | €19,443 | -€2,833 | -12.7% |
| Furniture and vehicles | 24 | €115,476 | €101,560 | -€13,916 | -12.1% |
| Other tangible fixed assets | 26 | €13,285 | €13,285 | = | 0.0% |
| Current assets | 29/58 | €125,577 | €125,955 | +€379 | +0.3% |
| Amounts receivable within one year | 40/41 | €89,421 | €111,169 | +€21,748 | +24.3% |
| Trade receivables | 40 | €35,875 | €32,892 | -€2,984 | -8.3% |
| Other amounts receivable | 41 | €53,545 | €78,277 | +€24,732 | +46.2% |
| Cash at bank and in hand | 54/58 | €36,156 | €14,786 | -€21,370 | -59.1% |
| Total equity and liabilities | 10/49 | €276,614 | €260,243 | -€16,370 | -5.9% |
| Equity | 10/15 | €192,020 | €236,923 | +€44,904 | +23.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €17,011 | €17,011 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,151 | €15,151 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,809 | €213,713 | +€44,904 | +26.6% |
| Amounts payable | 17/49 | €84,594 | €23,320 | -€61,274 | -72.4% |
| Amounts payable within one year | 42/48 | €84,594 | €23,320 | -€61,274 | -72.4% |
| Current portion of amounts payable after more than one year | 42 | €7,783 | - | -€7,783 | |
| Trade debts | 44 | €19,168 | €5,767 | -€13,400 | -69.9% |
| Suppliers | 440/4 | €19,168 | €5,767 | -€13,400 | -69.9% |
| Taxes, remuneration and social security | 45 | €57,644 | €17,553 | -€40,091 | -69.5% |
| Taxes | 450/3 | €57,644 | €17,553 | -€40,091 | -69.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,695 | €21,361 | +€11,666 | +120% |
| Other operating charges | 640/8 | €2,468 | €1,746 | -€722 | -29.3% |
| Gross operating margin | 9900 | €45,697 | €86,839 | +€41,142 | +90.0% |
| Operating profit (loss) | 9901 | €33,534 | €63,733 | +€30,198 | +90.1% |
| Financial income | 75/76B | - | €756 | +€756 | |
| Recurring financial income | 75 | - | €756 | +€756 | |
| Financial charges | 65/66B | €15,623 | €723 | -€14,900 | -95.4% |
| Recurring financial charges | 65 | €15,623 | €723 | -€14,900 | -95.4% |
| Profit (loss) for the period before taxes | 9903 | €17,911 | €63,766 | +€45,854 | +256% |
| Income taxes | 67/77 | €13,458 | €18,862 | +€5,405 | +40.2% |
| Profit (loss) for the period | 9904 | €4,454 | €44,904 | +€40,450 | +908% |
| Profit (loss) for the period to be appropriated | 9905 | €4,454 | €44,904 | +€40,450 | +908% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.