BE-LE-RE 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-LE-RE Consulting
Largest movements
- Receivables within one year -€14,533
down €14,533 (-78.5%), from €18,524 to €3,990
of which Trade receivables: -€18,507
- Cash +€13,860
up €13,860 (+27.4%), from €50,633 to €64,493
mainly Receivables within one year (+€14,533) and Net result for the year (+€6,929)
- Tangible fixed assets -€3,299
down €3,299 (-38.1%), from €8,662 to €5,363
of which Furniture and vehicles: -€3,149
- Tax, wage and social debts -€11,386
down €11,386 (-63.9%), from €17,813 to €6,427
- Reserves +€6,929
up €6,929 (+11.9%), from €58,334 to €65,263
- Gross operating margin -€21,606
down €21,606 (-59.5%), from €36,306 to €14,700
- Taxes -€7,537
down €7,537 (-70.5%), from €10,695 to €3,158
- Depreciation +€738
up €738 (+28.8%), from €2,561 to €3,299
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.
Derived cash bridge
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 | €78,516 | €74,073 | -€4,444 | -5.7% |
| Fixed assets | 21/28 | €8,662 | €5,363 | -€3,299 | -38.1% |
| Tangible fixed assets | 22/27 | €8,662 | €5,363 | -€3,299 | -38.1% |
| Plant, machinery and equipment | 23 | €487 | €337 | -€150 | -30.8% |
| Furniture and vehicles | 24 | €8,176 | €5,026 | -€3,149 | -38.5% |
| Current assets | 29/58 | €69,854 | €68,709 | -€1,144 | -1.6% |
| Amounts receivable within one year | 40/41 | €18,524 | €3,990 | -€14,533 | -78.5% |
| Trade receivables | 40 | €18,507 | €0 | -€18,507 | -100% |
| Other amounts receivable | 41 | €17 | €3,990 | +€3,973 | +23,722% |
| Cash at bank and in hand | 54/58 | €50,633 | €64,493 | +€13,860 | +27.4% |
| Deferred charges and accrued income | 490/1 | €697 | €226 | -€471 | -67.6% |
| Total equity and liabilities | 10/49 | €78,516 | €74,073 | -€4,444 | -5.7% |
| Equity | 10/15 | €60,334 | €67,263 | +€6,929 | +11.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €58,334 | €65,263 | +€6,929 | +11.9% |
| Distributable reserves | 133 | €58,334 | €65,263 | +€6,929 | +11.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €18,182 | €6,809 | -€11,373 | -62.5% |
| Amounts payable within one year | 42/48 | €18,182 | €6,809 | -€11,373 | -62.5% |
| Trade debts | 44 | €326 | €382 | +€56 | +17.2% |
| Suppliers | 440/4 | €326 | €382 | +€56 | +17.2% |
| Taxes, remuneration and social security | 45 | €17,813 | €6,427 | -€11,386 | -63.9% |
| Taxes | 450/3 | €17,813 | €6,427 | -€11,386 | -63.9% |
| Other amounts payable | 47/48 | €43 | €0 | -€43 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,561 | €3,299 | +€738 | +28.8% |
| Other operating charges | 640/8 | €1,224 | €1,420 | +€195 | +16.0% |
| Gross operating margin | 9900 | €36,306 | €14,700 | -€21,606 | -59.5% |
| Operating profit (loss) | 9901 | €32,521 | €9,981 | -€22,539 | -69.3% |
| Financial income | 75/76B | €21 | €151 | +€131 | +636% |
| Recurring financial income | 75 | €21 | €151 | +€131 | +636% |
| Financial charges | 65/66B | €109 | €45 | -€64 | -58.7% |
| Recurring financial charges | 65 | €109 | €45 | -€64 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | €32,432 | €10,087 | -€22,345 | -68.9% |
| Income taxes | 67/77 | €10,695 | €3,158 | -€7,537 | -70.5% |
| Profit (loss) for the period | 9904 | €21,737 | €6,929 | -€14,808 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,737 | €6,929 | -€14,808 | -68.1% |
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 24 October 2026 via checked.be.