BE-SURE 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-SURE CONSULTING
Largest movements
- Receivables within one year -€39,307
no longer reported in 2025 (was €39,307)
- Stocks and contracts +€29,191
new in 2025: €29,191
- Cash +€22,613
up €22,613 (+66.0%), from €34,287 to €56,900
mainly Receivables within one year (+€39,307) and Net result for the year (+€15,492)
- Profit (loss) carried forward +€15,492
up €15,492 (+35.1%), from €44,109 to €59,602
- Tax, wage and social debts -€2,655
down €2,655 (-10.5%), from €25,242 to €22,587
of which Taxes: -€4,235
- Gross operating margin -€39,843
down €39,843 (-34.5%), from €115,393 to €75,550
- Staff costs -€19,127
down €19,127 (-27.0%), from €70,896 to €51,769
- Taxes -€4,219
down €4,219 (-48.1%), from €8,776 to €4,556
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 | €74,203 | €86,700 | +€12,497 | +16.8% |
| Current assets | 29/58 | €74,203 | €86,700 | +€12,497 | +16.8% |
| Stocks and contracts in progress | 3 | - | €29,191 | +€29,191 | |
| Stocks | 30/36 | - | €29,191 | +€29,191 | |
| Amounts receivable within one year | 40/41 | €39,307 | - | -€39,307 | |
| Trade receivables | 40 | €39,307 | - | -€39,307 | |
| Cash at bank and in hand | 54/58 | €34,287 | €56,900 | +€22,613 | +66.0% |
| Deferred charges and accrued income | 490/1 | €608 | €608 | = | 0.0% |
| Total equity and liabilities | 10/49 | €74,203 | €86,700 | +€12,497 | +16.8% |
| Equity | 10/15 | €46,109 | €61,602 | +€15,492 | +33.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,109 | €59,602 | +€15,492 | +35.1% |
| Amounts payable | 17/49 | €28,093 | €25,098 | -€2,995 | -10.7% |
| Amounts payable within one year | 42/48 | €27,706 | €25,098 | -€2,608 | -9.4% |
| Trade debts | 44 | €2,464 | €2,511 | +€47 | +1.9% |
| Suppliers | 440/4 | €2,464 | €2,511 | +€47 | +1.9% |
| Taxes, remuneration and social security | 45 | €25,242 | €22,587 | -€2,655 | -10.5% |
| Taxes | 450/3 | €17,231 | €12,996 | -€4,235 | -24.6% |
| Remuneration and social security | 454/9 | €8,012 | €9,592 | +€1,580 | +19.7% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Remuneration, social security and pensions | 62 | €70,896 | €51,769 | -€19,127 | -27.0% |
| Other operating charges | 640/8 | €918 | €771 | -€147 | -16.0% |
| Gross operating margin | 9900 | €115,393 | €75,550 | -€39,843 | -34.5% |
| Operating profit (loss) | 9901 | €43,579 | €23,010 | -€20,569 | -47.2% |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €3,647 | €2,988 | -€660 | -18.1% |
| Recurring financial charges | 65 | €3,647 | €2,988 | -€660 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €39,932 | €20,049 | -€19,884 | -49.8% |
| Income taxes | 67/77 | €8,776 | €4,556 | -€4,219 | -48.1% |
| Profit (loss) for the period | 9904 | €31,157 | €15,492 | -€15,664 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,157 | €15,492 | -€15,664 | -50.3% |
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 17 October 2026 via checked.be.