Be Kind Consulting: what changed
Be Kind Consulting
Largest movements
- Cash +€46,179
up €46,179 (+37.6%), from €122,821 to €169,000
mainly Net result for the year (+€79,028) and Depreciation (+€10,295)
- Tangible fixed assets -€10,295
down €10,295 (-30.6%), from €33,650 to €23,356
of which Furniture and vehicles: -€9,448
- Receivables within one year -€5,115
down €5,115 (-15.1%), from €33,779 to €28,664
- Deferred charges and accrued income -€2,254
down €2,254 (-97.9%), from €2,301 to €47
- Reserves +€79,028
up €79,028 (+77.3%), from €102,179 to €181,207
- Other debts -€40,936
down €40,936 (-92.2%), from €44,391 to €3,455
- Tax, wage and social debts -€10,511
down €10,511 (-27.7%), from €37,889 to €27,378
of which Taxes: -€10,511
- Gross operating margin +€21,632
up €21,632 (+24.0%), from €90,302 to €111,934
- Taxes +€4,884
up €4,884 (+29.9%), from €16,346 to €21,231
- Financial charges -€1,138
down €1,138 (-55.3%), from €2,056 to €918
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,551 | €221,067 | +€28,515 | +14.8% |
| Fixed assets | 21/28 | €33,650 | €23,356 | -€10,295 | -30.6% |
| Tangible fixed assets | 22/27 | €33,650 | €23,356 | -€10,295 | -30.6% |
| Plant, machinery and equipment | 23 | €1,915 | €1,068 | -€847 | -44.2% |
| Furniture and vehicles | 24 | €31,736 | €22,287 | -€9,448 | -29.8% |
| Current assets | 29/58 | €158,901 | €197,711 | +€38,810 | +24.4% |
| Amounts receivable within one year | 40/41 | €33,779 | €28,664 | -€5,115 | -15.1% |
| Trade receivables | 40 | €33,779 | €28,664 | -€5,115 | -15.1% |
| Cash at bank and in hand | 54/58 | €122,821 | €169,000 | +€46,179 | +37.6% |
| Deferred charges and accrued income | 490/1 | €2,301 | €47 | -€2,254 | -97.9% |
| Total equity and liabilities | 10/49 | €192,551 | €221,067 | +€28,515 | +14.8% |
| Equity | 10/15 | €104,679 | €183,707 | +€79,028 | +75.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €102,179 | €181,207 | +€79,028 | +77.3% |
| Distributable reserves | 133 | €102,179 | €181,207 | +€79,028 | +77.3% |
| Amounts payable | 17/49 | €87,872 | €37,359 | -€50,513 | -57.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €87,872 | €37,359 | -€50,513 | -57.5% |
| Financial debts | 43 | €317 | €0 | -€317 | -100% |
| Credit institutions | 430/8 | €317 | €0 | -€317 | -100% |
| Trade debts | 44 | €5,275 | €6,527 | +€1,251 | +23.7% |
| Suppliers | 440/4 | €5,275 | €6,527 | +€1,251 | +23.7% |
| Taxes, remuneration and social security | 45 | €37,889 | €27,378 | -€10,511 | -27.7% |
| Taxes | 450/3 | €37,889 | €27,378 | -€10,511 | -27.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €44,391 | €3,455 | -€40,936 | -92.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,295 | €10,295 | = | 0.0% |
| Other operating charges | 640/8 | €357 | €462 | +€105 | +29.5% |
| Gross operating margin | 9900 | €90,302 | €111,934 | +€21,632 | +24.0% |
| Operating profit (loss) | 9901 | €79,650 | €101,177 | +€21,527 | +27.0% |
| Financial charges | 65/66B | €2,056 | €918 | -€1,138 | -55.3% |
| Recurring financial charges | 65 | €2,056 | €918 | -€1,138 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | €77,594 | €100,259 | +€22,665 | +29.2% |
| Income taxes | 67/77 | €16,346 | €21,231 | +€4,884 | +29.9% |
| Profit (loss) for the period | 9904 | €61,248 | €79,028 | +€17,781 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,248 | €79,028 | +€17,781 | +29.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.