BE.ST MANAGEMENT & CONSULTANCY: 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 MANAGEMENT & CONSULTANCY
Largest movements
- Receivables after one year -€28,728
no longer reported in 2025 (was €28,728)
- Receivables within one year -€10,074
down €10,074 (-53.0%), from €19,021 to €8,947
of which Other amounts receivable: -€17,265
- Stocks and contracts -€4,876
down €4,876 (-45.2%), from €10,788 to €5,912
of which Stocks: -€5,826
- Cash -€3,346
down €3,346 (-53.5%), from €6,260 to €2,914
mainly Contributions, distributions and other (-€71,641) and Trade debts (-€4,975)
- Deferred charges and accrued income +€1,936
up €1,936 (+68.2%), from €2,839 to €4,775
- Reserves -€57,707
down €57,707 (-71.5%), from €80,702 to €22,995
- Other debts +€11,348
new in 2025: €11,348
- Tax, wage and social debts +€7,357
up €7,357 (+89.6%), from €8,211 to €15,568
- Trade debts -€4,975
down €4,975 (-58.6%), from €8,491 to €3,517
- Gross operating margin -€10,279
down €10,279 (-24.4%), from €42,179 to €31,900
- Financial charges +€1,586
up €1,586 (+91.8%), from €1,728 to €3,314
- Other operating charges -€771
down €771 (-39.8%), from €1,937 to €1,166
- Taxes -€535
down €535 (-4.9%), from €10,967 to €10,432
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 | €99,096 | €55,953 | -€43,143 | -43.5% |
| Fixed assets | 21/28 | €31,459 | €31,519 | +€60 | +0.2% |
| Tangible fixed assets | 22/27 | €31,459 | €31,519 | +€60 | +0.2% |
| Plant, machinery and equipment | 23 | €1,180 | €75 | -€1,105 | -93.6% |
| Furniture and vehicles | 24 | €26,728 | €26,682 | -€46 | -0.2% |
| Other tangible fixed assets | 26 | €3,551 | €4,762 | +€1,211 | +34.1% |
| Current assets | 29/58 | €67,636 | €24,434 | -€43,203 | -63.9% |
| Amounts receivable after more than one year | 29 | €28,728 | - | -€28,728 | |
| Other amounts receivable | 291 | €28,728 | - | -€28,728 | |
| Stocks and contracts in progress | 3 | €10,788 | €5,912 | -€4,876 | -45.2% |
| Stocks | 30/36 | €10,788 | €4,962 | -€5,826 | -54.0% |
| Contracts in progress | 37 | - | €950 | +€950 | |
| Amounts receivable within one year | 40/41 | €19,021 | €8,947 | -€10,074 | -53.0% |
| Trade receivables | 40 | €1,757 | €8,947 | +€7,191 | +409% |
| Other amounts receivable | 41 | €17,265 | - | -€17,265 | |
| Current investments | 50/53 | - | €1,885 | +€1,885 | |
| Cash at bank and in hand | 54/58 | €6,260 | €2,914 | -€3,346 | -53.5% |
| Deferred charges and accrued income | 490/1 | €2,839 | €4,775 | +€1,936 | +68.2% |
| Total equity and liabilities | 10/49 | €99,096 | €55,953 | -€43,143 | -43.5% |
| Equity | 10/15 | €80,703 | €22,996 | -€57,707 | -71.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €80,702 | €22,995 | -€57,707 | -71.5% |
| Distributable reserves | 133 | €80,702 | €22,995 | -€57,707 | -71.5% |
| Amounts payable | 17/49 | €18,393 | €32,957 | +€14,564 | +79.2% |
| Amounts payable within one year | 42/48 | €18,393 | €32,957 | +€14,564 | +79.2% |
| Financial debts | 43 | €1,691 | €2,524 | +€833 | +49.3% |
| Credit institutions | 430/8 | €1,691 | €2,524 | +€833 | +49.3% |
| Trade debts | 44 | €8,491 | €3,517 | -€4,975 | -58.6% |
| Suppliers | 440/4 | €8,491 | €3,517 | -€4,975 | -58.6% |
| Taxes, remuneration and social security | 45 | €8,211 | €15,568 | +€7,357 | +89.6% |
| Taxes | 450/3 | €8,211 | €15,568 | +€7,357 | +89.6% |
| Other amounts payable | 47/48 | - | €11,348 | +€11,348 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,864 | €3,629 | -€235 | -6.1% |
| Other operating charges | 640/8 | €1,937 | €1,166 | -€771 | -39.8% |
| Non-recurring operating charges | 66A | - | €905 | +€905 | |
| Gross operating margin | 9900 | €42,179 | €31,900 | -€10,279 | -24.4% |
| Operating profit (loss) | 9901 | €36,378 | €26,201 | -€10,177 | -28.0% |
| Financial income | 75/76B | €1,447 | €1,479 | +€32 | +2.2% |
| Recurring financial income | 75 | €1,447 | €1,479 | +€32 | +2.2% |
| Financial charges | 65/66B | €1,728 | €3,314 | +€1,586 | +91.8% |
| Recurring financial charges | 65 | €1,728 | €3,314 | +€1,586 | +91.8% |
| Profit (loss) for the period before taxes | 9903 | €36,098 | €24,366 | -€11,732 | -32.5% |
| Income taxes | 67/77 | €10,967 | €10,432 | -€535 | -4.9% |
| Profit (loss) for the period | 9904 | €25,131 | €13,934 | -€11,197 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,131 | €13,934 | -€11,197 | -44.6% |
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 1 November 2026 via checked.be.