BE Technical 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 Technical Consultancy
Largest movements
- Cash +€36,923
up €36,923 (+100%), from €36,889 to €73,812
mainly Net result for the year (+€43,062) and Tax, wage and social debts (+€10,021)
- Receivables within one year +€9,153
up €9,153 (+28.2%), from €32,462 to €41,615
of which Other amounts receivable: +€25,477
- Current investments +€9,000
up €9,000 (+225%), from €4,000 to €13,000
- Tangible fixed assets +€2,659
up €2,659 (+21.4%), from €12,446 to €15,105
of which Furniture and vehicles: +€4,338
- Reserves +€43,062
up €43,062 (+86.8%), from €49,613 to €92,675
- Tax, wage and social debts +€10,021
up €10,021 (+39.0%), from €25,684 to €35,705
of which Taxes: +€10,000
- Current portion of long-term debt +€2,899
up €2,899 (+72.5%), from €4,001 to €6,900
- Gross operating margin -€5,527
down €5,527 (-7.7%), from €72,104 to €66,577
- Taxes -€2,129
down €2,129 (-15.3%), from €13,932 to €11,803
- Other operating charges -€2,085
down €2,085 (-75.9%), from €2,746 to €661
- Depreciation +€1,930
up €1,930 (+90.1%), from €2,142 to €4,071
- Financial income +€1,286
up €1,286 (+840%), from €153 to €1,439
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 | €88,636 | €145,177 | +€56,541 | +63.8% |
| Fixed assets | 21/28 | €12,446 | €15,105 | +€2,659 | +21.4% |
| Tangible fixed assets | 22/27 | €12,446 | €15,105 | +€2,659 | +21.4% |
| Plant, machinery and equipment | 23 | €9,747 | €8,262 | -€1,485 | -15.2% |
| Furniture and vehicles | 24 | €786 | €5,125 | +€4,338 | +552% |
| Other tangible fixed assets | 26 | €1,913 | €1,718 | -€195 | -10.2% |
| Current assets | 29/58 | €76,190 | €130,072 | +€53,882 | +70.7% |
| Stocks and contracts in progress | 3 | €938 | €699 | -€239 | -25.5% |
| Stocks | 30/36 | €938 | €699 | -€239 | -25.5% |
| Amounts receivable within one year | 40/41 | €32,462 | €41,615 | +€9,153 | +28.2% |
| Trade receivables | 40 | €27,441 | €11,117 | -€16,324 | -59.5% |
| Other amounts receivable | 41 | €5,021 | €30,497 | +€25,477 | +507% |
| Current investments | 50/53 | €4,000 | €13,000 | +€9,000 | +225% |
| Cash at bank and in hand | 54/58 | €36,889 | €73,812 | +€36,923 | +100% |
| Deferred charges and accrued income | 490/1 | €1,901 | €946 | -€955 | -50.2% |
| Total equity and liabilities | 10/49 | €88,636 | €145,177 | +€56,541 | +63.8% |
| Equity | 10/15 | €52,613 | €95,675 | +€43,062 | +81.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €49,613 | €92,675 | +€43,062 | +86.8% |
| Distributable reserves | 133 | €49,613 | €92,675 | +€43,062 | +86.8% |
| Amounts payable | 17/49 | €36,023 | €49,502 | +€13,479 | +37.4% |
| Amounts payable after more than one year | 17 | €4,898 | €5,238 | +€340 | +7.0% |
| Financial debts | 170/4 | €4,898 | €5,238 | +€340 | +7.0% |
| Amounts payable within one year | 42/48 | €31,125 | €44,264 | +€13,138 | +42.2% |
| Current portion of amounts payable after more than one year | 42 | €4,001 | €6,900 | +€2,899 | +72.5% |
| Trade debts | 44 | €1,440 | €1,658 | +€218 | +15.1% |
| Suppliers | 440/4 | €1,440 | €1,658 | +€218 | +15.1% |
| Taxes, remuneration and social security | 45 | €25,684 | €35,705 | +€10,021 | +39.0% |
| Taxes | 450/3 | €22,270 | €32,270 | +€10,000 | +44.9% |
| Remuneration and social security | 454/9 | €3,414 | €3,436 | +€21 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,142 | €4,071 | +€1,930 | +90.1% |
| Other operating charges | 640/8 | €2,746 | €661 | -€2,085 | -75.9% |
| Non-recurring operating charges | 66A | - | €4,436 | +€4,436 | |
| Gross operating margin | 9900 | €72,104 | €66,577 | -€5,527 | -7.7% |
| Operating profit (loss) | 9901 | €67,217 | €57,409 | -€9,808 | -14.6% |
| Financial income | 75/76B | €153 | €1,439 | +€1,286 | +840% |
| Recurring financial income | 75 | €153 | €1,439 | +€1,286 | +840% |
| Financial charges | 65/66B | €3,825 | €3,982 | +€157 | +4.1% |
| Recurring financial charges | 65 | €3,825 | €3,982 | +€157 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €63,544 | €54,865 | -€8,679 | -13.7% |
| Income taxes | 67/77 | €13,932 | €11,803 | -€2,129 | -15.3% |
| Profit (loss) for the period | 9904 | €49,613 | €43,062 | -€6,550 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,613 | €43,062 | -€6,550 | -13.2% |
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.