Be Different 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 Different Consult
Largest movements
- Current investments +€52,974
up €52,974 (+113%), from €47,048 to €100,022
- Tangible fixed assets -€11,376
down €11,376 (-12.0%), from €94,923 to €83,547
of which Land and buildings: -€11,619
- Cash +€8,840
up €8,840 (+174%), from €5,091 to €13,931
mainly Net result for the year (+€43,876) and Depreciation (+€13,520)
- Receivables within one year -€3,067
down €3,067 (-17.3%), from €17,703 to €14,636
of which Trade receivables: -€5,709
- Profit (loss) carried forward +€43,876
up €43,876 (+53.1%), from €82,588 to €126,464
- Other debts +€7,286
up €7,286 (+10.4%), from €70,149 to €77,434
- Tax, wage and social debts -€2,568
down €2,568 (-40.5%), from €6,335 to €3,767
- Gross operating margin -€18,985
down €18,985 (-20.4%), from €92,991 to €74,006
- Depreciation -€5,254
down €5,254 (-28.0%), from €18,774 to €13,520
- Taxes -€2,939
down €2,939 (-20.4%), from €14,372 to €11,433
- Financial charges +€1,054
up €1,054 (+27.4%), from €3,846 to €4,900
- Financial income -€931
down €931 (-76.4%), from €1,219 to €288
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,918 | €213,134 | +€47,216 | +28.5% |
| Fixed assets | 21/28 | €94,923 | €83,547 | -€11,376 | -12.0% |
| Tangible fixed assets | 22/27 | €94,923 | €83,547 | -€11,376 | -12.0% |
| Land and buildings | 22 | €92,833 | €81,214 | -€11,619 | -12.5% |
| Plant, machinery and equipment | 23 | €12 | €468 | +€456 | +3,655% |
| Furniture and vehicles | 24 | €2,077 | €1,865 | -€212 | -10.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €70,995 | €129,587 | +€58,592 | +82.5% |
| Amounts receivable within one year | 40/41 | €17,703 | €14,636 | -€3,067 | -17.3% |
| Trade receivables | 40 | €15,709 | €10,000 | -€5,709 | -36.3% |
| Other amounts receivable | 41 | €1,994 | €4,636 | +€2,642 | +132% |
| Current investments | 50/53 | €47,048 | €100,022 | +€52,974 | +113% |
| Cash at bank and in hand | 54/58 | €5,091 | €13,931 | +€8,840 | +174% |
| Deferred charges and accrued income | 490/1 | €1,152 | €998 | -€154 | -13.3% |
| Total equity and liabilities | 10/49 | €165,918 | €213,134 | +€47,216 | +28.5% |
| Equity | 10/15 | €85,088 | €128,964 | +€43,876 | +51.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,588 | €126,464 | +€43,876 | +53.1% |
| Amounts payable | 17/49 | €80,830 | €84,171 | +€3,340 | +4.1% |
| Amounts payable within one year | 42/48 | €80,830 | €84,171 | +€3,340 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,347 | €2,969 | -€1,378 | -31.7% |
| Suppliers | 440/4 | €4,347 | €2,969 | -€1,378 | -31.7% |
| Taxes, remuneration and social security | 45 | €6,335 | €3,767 | -€2,568 | -40.5% |
| Taxes | 450/3 | €6,335 | €3,767 | -€2,568 | -40.5% |
| Other amounts payable | 47/48 | €70,149 | €77,434 | +€7,286 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,774 | €13,520 | -€5,254 | -28.0% |
| Other operating charges | 640/8 | €926 | €553 | -€373 | -40.3% |
| Non-recurring operating charges | 66A | €693 | €12 | -€680 | -98.2% |
| Gross operating margin | 9900 | €92,991 | €74,006 | -€18,985 | -20.4% |
| Operating profit (loss) | 9901 | €72,598 | €59,921 | -€12,677 | -17.5% |
| Financial income | 75/76B | €1,219 | €288 | -€931 | -76.4% |
| Recurring financial income | 75 | €1,219 | €288 | -€931 | -76.4% |
| Financial charges | 65/66B | €3,846 | €4,900 | +€1,054 | +27.4% |
| Recurring financial charges | 65 | €3,846 | €4,900 | +€1,054 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €69,971 | €55,309 | -€14,662 | -21.0% |
| Income taxes | 67/77 | €14,372 | €11,433 | -€2,939 | -20.4% |
| Profit (loss) for the period | 9904 | €55,599 | €43,876 | -€11,723 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,599 | €43,876 | -€11,723 | -21.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.