BE.PRO 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.PRO CONSULTING
Largest movements
- Cash -€90,554
down €90,554 (-60.7%), from €149,143 to €58,588
mainly Other debts (-€95,790) and Contributions, distributions and other (-€38,134)
- Receivables within one year -€19,349
down €19,349 (-53.6%), from €36,093 to €16,744
of which Other amounts receivable: -€14,131
- Tangible fixed assets +€17,659
up €17,659 (+159.6%), from €11,067 to €28,726
of which Furniture and vehicles: +€11,975
- Other debts -€95,790
down €95,790 (-82.8%), from €115,750 to €19,960
- Trade debts +€5,962
up €5,962 (+62.9%), from €9,486 to €15,447
- Depreciation +€2,225
up €2,225 (+51.2%), from €4,344 to €6,569
- Taxes +€1,731
up €1,731 (+14.4%), from €12,003 to €13,733
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 | €197,843 | €106,833 | -€91,009 | -46.0% |
| Fixed assets | 21/28 | €11,067 | €28,726 | +€17,659 | +159.6% |
| Tangible fixed assets | 22/27 | €11,067 | €28,726 | +€17,659 | +159.6% |
| Plant, machinery and equipment | 23 | €1,202 | €1,729 | +€527 | +43.8% |
| Furniture and vehicles | 24 | €8,933 | €20,908 | +€11,975 | +134.1% |
| Other tangible fixed assets | 26 | €932 | €6,090 | +€5,157 | +553.1% |
| Current assets | 29/58 | €186,775 | €78,107 | -€108,668 | -58.2% |
| Amounts receivable within one year | 40/41 | €36,093 | €16,744 | -€19,349 | -53.6% |
| Trade receivables | 40 | €21,962 | €16,744 | -€5,218 | -23.8% |
| Other amounts receivable | 41 | €14,131 | €0 | -€14,131 | -100.0% |
| Cash at bank and in hand | 54/58 | €149,143 | €58,588 | -€90,554 | -60.7% |
| Deferred charges and accrued income | 490/1 | €1,540 | €2,775 | +€1,235 | +80.2% |
| Total equity and liabilities | 10/49 | €197,843 | €106,833 | -€91,009 | -46.0% |
| Equity | 10/15 | €65,528 | €65,528 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,528 | €60,528 | = | 0.0% |
| Distributable reserves | 133 | €60,528 | €60,528 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €132,315 | €41,306 | -€91,009 | -68.8% |
| Amounts payable within one year | 42/48 | €132,185 | €41,256 | -€90,929 | -68.8% |
| Trade debts | 44 | €9,486 | €15,447 | +€5,962 | +62.9% |
| Suppliers | 440/4 | €9,486 | €15,447 | +€5,962 | +62.9% |
| Taxes, remuneration and social security | 45 | €6,949 | €5,848 | -€1,101 | -15.8% |
| Taxes | 450/3 | €6,949 | €3,846 | -€3,103 | -44.7% |
| Remuneration and social security | 454/9 | - | €2,002 | +€2,002 | |
| Other amounts payable | 47/48 | €115,750 | €19,960 | -€95,790 | -82.8% |
| Accrued charges and deferred income | 492/3 | €130 | €50 | -€80 | -61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,344 | €6,569 | +€2,225 | +51.2% |
| Other operating charges | 640/8 | €1,803 | €1,565 | -€238 | -13.2% |
| Gross operating margin | 9900 | €62,290 | €62,661 | +€370 | +0.6% |
| Operating profit (loss) | 9901 | €56,144 | €54,527 | -€1,617 | -2.9% |
| Financial income | 75/76B | €516 | €579 | +€63 | +12.2% |
| Recurring financial income | 75 | €516 | €579 | +€63 | +12.2% |
| Financial charges | 65/66B | €3,089 | €3,238 | +€149 | +4.8% |
| Recurring financial charges | 65 | €3,089 | €3,238 | +€149 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €53,570 | €51,867 | -€1,703 | -3.2% |
| Income taxes | 67/77 | €12,003 | €13,733 | +€1,731 | +14.4% |
| Profit (loss) for the period | 9904 | €41,568 | €38,134 | -€3,434 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,568 | €38,134 | -€3,434 | -8.3% |
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 10 October 2026 via checked.be.