Be Platinium 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 Platinium Consult
Largest movements
- Cash +€44,146
up €44,146 (+47.2%), from €93,494 to €137,640
mainly Net result for the year (+€49,546) and Depreciation (+€6,146)
- Deferred charges and accrued income +€8,167
up €8,167 (+760%), from €1,075 to €9,242
- Tangible fixed assets -€6,146
down €6,146 (-37.8%), from €16,259 to €10,113
- Reserves +€49,546
up €49,546 (+70.0%), from €70,826 to €120,372
- Tax, wage and social debts -€6,860
down €6,860 (-20.6%), from €33,270 to €26,410
of which Taxes: -€7,558
- Gross operating margin -€25,676
down €25,676 (-25.1%), from €102,237 to €76,561
- Taxes -€7,344
down €7,344 (-26.1%), from €28,146 to €20,801
- Depreciation +€2,851
up €2,851 (+86.5%), from €3,295 to €6,146
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 | €110,828 | €156,995 | +€46,167 | +41.7% |
| Fixed assets | 21/28 | €16,259 | €10,113 | -€6,146 | -37.8% |
| Tangible fixed assets | 22/27 | €16,259 | €10,113 | -€6,146 | -37.8% |
| Furniture and vehicles | 24 | €16,259 | €10,113 | -€6,146 | -37.8% |
| Current assets | 29/58 | €94,569 | €146,882 | +€52,313 | +55.3% |
| Cash at bank and in hand | 54/58 | €93,494 | €137,640 | +€44,146 | +47.2% |
| Deferred charges and accrued income | 490/1 | €1,075 | €9,242 | +€8,167 | +760% |
| Total equity and liabilities | 10/49 | €110,828 | €156,995 | +€46,167 | +41.7% |
| Equity | 10/15 | €72,826 | €122,372 | +€49,546 | +68.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €70,826 | €120,372 | +€49,546 | +70.0% |
| Distributable reserves | 133 | €70,826 | €120,372 | +€49,546 | +70.0% |
| Amounts payable | 17/49 | €38,002 | €34,623 | -€3,379 | -8.9% |
| Amounts payable within one year | 42/48 | €38,002 | €33,646 | -€4,356 | -11.5% |
| Trade debts | 44 | €4,732 | €6,153 | +€1,421 | +30.0% |
| Suppliers | 440/4 | €4,732 | €6,153 | +€1,421 | +30.0% |
| Taxes, remuneration and social security | 45 | €33,270 | €26,410 | -€6,860 | -20.6% |
| Taxes | 450/3 | €31,513 | €23,954 | -€7,558 | -24.0% |
| Remuneration and social security | 454/9 | €1,757 | €2,455 | +€698 | +39.7% |
| Other amounts payable | 47/48 | - | €1,083 | +€1,083 | |
| Accrued charges and deferred income | 492/3 | - | €977 | +€977 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,295 | €6,146 | +€2,851 | +86.5% |
| Other operating charges | 640/8 | €106 | €554 | +€448 | +420% |
| Gross operating margin | 9900 | €102,237 | €76,561 | -€25,676 | -25.1% |
| Operating profit (loss) | 9901 | €98,836 | €69,862 | -€28,974 | -29.3% |
| Financial income | 75/76B | €139 | €590 | +€452 | +325% |
| Recurring financial income | 75 | €139 | €590 | +€452 | +325% |
| Financial charges | 65/66B | €3 | €105 | +€102 | +3,467% |
| Recurring financial charges | 65 | €3 | €105 | +€102 | +3,467% |
| Profit (loss) for the period before taxes | 9903 | €98,972 | €70,347 | -€28,624 | -28.9% |
| Income taxes | 67/77 | €28,146 | €20,801 | -€7,344 | -26.1% |
| Profit (loss) for the period | 9904 | €70,826 | €49,546 | -€21,280 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,826 | €49,546 | -€21,280 | -30.0% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.