BE-ST 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-ST CONSULT
Largest movements
- Cash -€1,372
down €1,372 (-7.1%), from €19,379 to €18,007
mainly Other debts (-€24,387) and Net result for the year (-€2,072)
- Other debts -€24,387
down €24,387 (-98.6%), from €24,742 to €355
- Profit (loss) carried forward +€22,615
up €22,615 (+68.4%), from -€33,041 to -€10,426
- Trade debts +€400
up €400 (+103%), from €387 to €787
- Gross operating margin +€44,868
up €44,868 (+96.6%), from -€46,448 to -€1,580
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 | €25,598 | €24,226 | -€1,372 | -5.4% |
| Current assets | 29/58 | €25,598 | €24,226 | -€1,372 | -5.4% |
| Amounts receivable within one year | 40/41 | €6,219 | €6,219 | = | 0.0% |
| Trade receivables | 40 | €6,219 | €6,219 | = | 0.0% |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €19,379 | €18,007 | -€1,372 | -7.1% |
| Total equity and liabilities | 10/49 | €25,598 | €24,226 | -€1,372 | -5.4% |
| Equity | 10/15 | €469 | €23,084 | +€22,615 | +4,825% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,310 | €27,310 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,450 | €25,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,041 | -€10,426 | +€22,615 | +68.4% |
| Amounts payable | 17/49 | €25,129 | €1,142 | -€23,987 | -95.5% |
| Amounts payable within one year | 42/48 | €25,129 | €1,142 | -€23,987 | -95.5% |
| Trade debts | 44 | €387 | €787 | +€400 | +103% |
| Suppliers | 440/4 | €387 | €787 | +€400 | +103% |
| Other amounts payable | 47/48 | €24,742 | €355 | -€24,387 | -98.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€46,448 | -€1,580 | +€44,868 | +96.6% |
| Operating profit (loss) | 9901 | -€46,835 | -€1,979 | +€44,856 | +95.8% |
| Financial charges | 65/66B | €369 | €93 | -€277 | -75.0% |
| Recurring financial charges | 65 | €369 | €93 | -€277 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | -€47,205 | -€2,072 | +€45,133 | +95.6% |
| Profit (loss) for the period | 9904 | -€47,205 | -€2,072 | +€45,133 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,205 | -€2,072 | +€45,133 | +95.6% |
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 15 October 2026 via checked.be.