BE GOOD 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 GOOD CONSULT
Largest movements
- Receivables within one year +€27,921
up €27,921 (+90.7%), from €30,785 to €58,706
of which Other amounts receivable: +€32,246
- Cash +€22,526
up €22,526 (+95.5%), from €23,594 to €46,121
mainly Other debts (+€89,316) and Net result for the year (+€28,073)
- Deferred charges and accrued income -€17,125
down €17,125 (-58.5%), from €29,272 to €12,148
- Tangible fixed assets -€7,228
down €7,228 (-24.9%), from €29,083 to €21,856
of which Leasing and similar rights: -€9,223
- Other debts +€89,316
up €89,316 (+22329045.0%), from €0 to €89,317
- Profit (loss) carried forward -€61,243
down €61,243 (-100.0%), from €61,243 to €0
- Debts after one year -€7,419
down €7,419 (-33.9%), from €21,907 to €14,488
- Tax, wage and social debts +€3,960
up €3,960 (+21.2%), from €18,637 to €22,597
- Gross operating margin -€29,486
down €29,486 (-38.8%), from €76,017 to €46,531
- Taxes -€5,736
down €5,736 (-43.3%), from €13,260 to €7,524
- Financial income +€1,728
up €1,728 (+302.0%), from €572 to €2,300
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 | €116,501 | €141,364 | +€24,863 | +21.3% |
| Fixed assets | 21/28 | €30,345 | €22,067 | -€8,278 | -27.3% |
| Intangible fixed assets | 21 | €1,261 | €211 | -€1,051 | -83.3% |
| Tangible fixed assets | 22/27 | €29,083 | €21,856 | -€7,228 | -24.9% |
| Plant, machinery and equipment | 23 | €2,328 | €1,698 | -€630 | -27.1% |
| Furniture and vehicles | 24 | €1,157 | €3,783 | +€2,626 | +226.9% |
| Leasing and similar rights | 25 | €25,598 | €16,375 | -€9,223 | -36.0% |
| Current assets | 29/58 | €86,156 | €119,297 | +€33,141 | +38.5% |
| Stocks and contracts in progress | 3 | €2,504 | €2,323 | -€181 | -7.2% |
| Stocks | 30/36 | €2,504 | €2,323 | -€181 | -7.2% |
| Amounts receivable within one year | 40/41 | €30,785 | €58,706 | +€27,921 | +90.7% |
| Trade receivables | 40 | €11,081 | €6,755 | -€4,325 | -39.0% |
| Other amounts receivable | 41 | €19,704 | €51,951 | +€32,246 | +163.7% |
| Cash at bank and in hand | 54/58 | €23,594 | €46,121 | +€22,526 | +95.5% |
| Deferred charges and accrued income | 490/1 | €29,272 | €12,148 | -€17,125 | -58.5% |
| Total equity and liabilities | 10/49 | €116,501 | €141,364 | +€24,863 | +21.3% |
| Equity | 10/15 | €66,243 | €5,000 | -€61,243 | -92.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,243 | €0 | -€61,243 | -100.0% |
| Amounts payable | 17/49 | €50,258 | €136,364 | +€86,106 | +171.3% |
| Amounts payable after more than one year | 17 | €21,907 | €14,488 | -€7,419 | -33.9% |
| Financial debts | 170/4 | €21,907 | €14,488 | -€7,419 | -33.9% |
| Amounts payable within one year | 42/48 | €28,351 | €120,805 | +€92,454 | +326.1% |
| Current portion of amounts payable after more than one year | 42 | €7,096 | €7,419 | +€323 | +4.5% |
| Trade debts | 44 | €2,618 | €1,473 | -€1,145 | -43.7% |
| Suppliers | 440/4 | €2,618 | €1,473 | -€1,145 | -43.7% |
| Taxes, remuneration and social security | 45 | €18,637 | €22,597 | +€3,960 | +21.2% |
| Taxes | 450/3 | €18,637 | €22,597 | +€3,960 | +21.2% |
| Other amounts payable | 47/48 | €0 | €89,317 | +€89,316 | +22329045.0% |
| Accrued charges and deferred income | 492/3 | - | €1,070 | +€1,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,137 | €11,666 | +€529 | +4.8% |
| Other operating charges | 640/8 | €79 | €260 | +€181 | +227.7% |
| Gross operating margin | 9900 | €76,017 | €46,531 | -€29,486 | -38.8% |
| Operating profit (loss) | 9901 | €64,801 | €34,605 | -€30,196 | -46.6% |
| Financial income | 75/76B | €572 | €2,300 | +€1,728 | +302.0% |
| Recurring financial income | 75 | €572 | €2,300 | +€1,728 | +302.0% |
| Financial charges | 65/66B | €1,383 | €1,308 | -€76 | -5.5% |
| Recurring financial charges | 65 | €1,383 | €1,308 | -€76 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €63,990 | €35,598 | -€28,392 | -44.4% |
| Income taxes | 67/77 | €13,260 | €7,524 | -€5,736 | -43.3% |
| Profit (loss) for the period | 9904 | €50,730 | €28,073 | -€22,656 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,730 | €28,073 | -€22,656 | -44.7% |
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.