Be Someone 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 Someone Consulting
Largest movements
- Receivables within one year +€171,187
up €171,187 (+41.4%), from €413,865 to €585,052
- Other debts +€220,588
up €220,588 (+35.7%), from €618,070 to €838,658
- Debts after one year -€50,000
no longer reported in 2025 (was €50,000)
- Gross operating margin -€3,147
down €3,147, from €2,215 to -€932
- Other operating charges -€106
down €106 (-20.9%), from €505 to €400
- Financial income +€59
up €59 (+39.1%), from €151 to €210
- Financial charges +€36
up €36 (+22.9%), from €159 to €196
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 | €668,243 | €837,145 | +€168,902 | +25.3% |
| Fixed assets | 21/28 | €251,900 | €251,900 | = | 0.0% |
| Financial fixed assets | 28 | €251,900 | €251,900 | = | 0.0% |
| Current assets | 29/58 | €416,343 | €585,245 | +€168,902 | +40.6% |
| Amounts receivable within one year | 40/41 | €413,865 | €585,052 | +€171,187 | +41.4% |
| Other amounts receivable | 41 | €413,865 | €585,052 | +€171,187 | +41.4% |
| Cash at bank and in hand | 54/58 | €2,478 | €193 | -€2,285 | -92.2% |
| Total equity and liabilities | 10/49 | €668,243 | €837,145 | +€168,902 | +25.3% |
| Equity | 10/15 | -€364 | -€1,682 | -€1,318 | -362% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,364 | -€3,682 | -€1,318 | -55.8% |
| Amounts payable | 17/49 | €668,607 | €838,827 | +€170,220 | +25.5% |
| Amounts payable after more than one year | 17 | €50,000 | - | -€50,000 | |
| Financial debts | 170/4 | €50,000 | - | -€50,000 | |
| Amounts payable within one year | 42/48 | €618,607 | €838,827 | +€220,220 | +35.6% |
| Trade debts | 44 | - | €169 | +€169 | |
| Suppliers | 440/4 | - | €169 | +€169 | |
| Taxes, remuneration and social security | 45 | €537 | - | -€537 | |
| Taxes | 450/3 | €537 | - | -€537 | |
| Other amounts payable | 47/48 | €618,070 | €838,658 | +€220,588 | +35.7% |
| Other operating charges | 640/8 | €505 | €400 | -€106 | -20.9% |
| Gross operating margin | 9900 | €2,215 | -€932 | -€3,147 | |
| Operating profit (loss) | 9901 | €1,710 | -€1,332 | -€3,042 | |
| Financial income | 75/76B | €151 | €210 | +€59 | +39.1% |
| Recurring financial income | 75 | €151 | €210 | +€59 | +39.1% |
| Financial charges | 65/66B | €159 | €196 | +€36 | +22.9% |
| Recurring financial charges | 65 | €159 | €196 | +€36 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €1,701 | -€1,318 | -€3,019 | |
| Profit (loss) for the period | 9904 | €1,701 | -€1,318 | -€3,019 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,701 | -€1,318 | -€3,019 |
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 19 October 2026 via checked.be.