BE US AUDIT & 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 US AUDIT & CONSULTING
Largest movements
- Tangible fixed assets +€51,061
up €51,061 (+93.2%), from €54,798 to €105,859
of which Furniture and vehicles: +€45,903
- Financial fixed assets +€24,713
new in 2025: €24,713
- Cash +€8,577
up €8,577 (+67.8%), from €12,648 to €21,225
mainly Net result for the year (+€124,210) and Other debts (+€103,372)
- Receivables after one year -€5,556
down €5,556 (-2.3%), from €245,834 to €240,279
- Other debts +€103,372
up €103,372 (+96.1%), from €107,585 to €210,957
- Profit (loss) carried forward -€86,747
no longer reported in 2025 (was €86,747)
- Current portion of long-term debt +€37,527
up €37,527 (+239%), from €15,673 to €53,200
- Debts after one year +€29,923
up €29,923 (+159%), from €18,831 to €48,754
- Tax, wage and social debts -€5,804
down €5,804 (-17.3%), from €33,454 to €27,650
- Gross operating margin +€17,977
up €17,977 (+10.5%), from €170,442 to €188,419
- Depreciation +€11,672
up €11,672 (+249%), from €4,697 to €16,368
- Taxes +€7,825
up €7,825 (+21.4%), from €36,618 to €44,443
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 | €320,640 | €398,650 | +€78,010 | +24.3% |
| Fixed assets | 21/28 | €54,798 | €130,572 | +€75,774 | +138% |
| Tangible fixed assets | 22/27 | €54,798 | €105,859 | +€51,061 | +93.2% |
| Furniture and vehicles | 24 | €23,230 | €69,133 | +€45,903 | +198% |
| Other tangible fixed assets | 26 | €31,568 | €36,726 | +€5,158 | +16.3% |
| Financial fixed assets | 28 | - | €24,713 | +€24,713 | |
| Current assets | 29/58 | €265,841 | €268,078 | +€2,237 | +0.8% |
| Amounts receivable after more than one year | 29 | €245,834 | €240,279 | -€5,556 | -2.3% |
| Other amounts receivable | 291 | €245,834 | €240,279 | -€5,556 | -2.3% |
| Amounts receivable within one year | 40/41 | €2,312 | €2,192 | -€120 | -5.2% |
| Trade receivables | 40 | €2,312 | - | -€2,312 | |
| Other amounts receivable | 41 | - | €2,192 | +€2,192 | |
| Current investments | 50/53 | €795 | - | -€795 | |
| Cash at bank and in hand | 54/58 | €12,648 | €21,225 | +€8,577 | +67.8% |
| Deferred charges and accrued income | 490/1 | €4,251 | €4,382 | +€130 | +3.1% |
| Total equity and liabilities | 10/49 | €320,640 | €398,650 | +€78,010 | +24.3% |
| Equity | 10/15 | €140,239 | €53,493 | -€86,747 | -61.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €28,493 | €28,493 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,446 | €1,446 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,446 | €1,446 | = | 0.0% |
| Distributable reserves | 133 | €27,047 | €27,047 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,747 | - | -€86,747 | |
| Amounts payable | 17/49 | €180,400 | €345,157 | +€164,757 | +91.3% |
| Amounts payable after more than one year | 17 | €18,831 | €48,754 | +€29,923 | +159% |
| Financial debts | 170/4 | €18,831 | €48,754 | +€29,923 | +159% |
| Amounts payable within one year | 42/48 | €161,497 | €296,403 | +€134,906 | +83.5% |
| Current portion of amounts payable after more than one year | 42 | €15,673 | €53,200 | +€37,527 | +239% |
| Trade debts | 44 | €4,786 | €4,596 | -€189 | -4.0% |
| Suppliers | 440/4 | €4,786 | €4,596 | -€189 | -4.0% |
| Taxes, remuneration and social security | 45 | €33,454 | €27,650 | -€5,804 | -17.3% |
| Taxes | 450/3 | €33,454 | €27,650 | -€5,804 | -17.3% |
| Other amounts payable | 47/48 | €107,585 | €210,957 | +€103,372 | +96.1% |
| Accrued charges and deferred income | 492/3 | €72 | - | -€72 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,697 | €16,368 | +€11,672 | +249% |
| Other operating charges | 640/8 | €2,095 | €1,855 | -€239 | -11.4% |
| Gross operating margin | 9900 | €170,442 | €188,419 | +€17,977 | +10.5% |
| Operating profit (loss) | 9901 | €163,650 | €170,195 | +€6,545 | +4.0% |
| Financial income | 75/76B | €2,829 | €2,408 | -€422 | -14.9% |
| Recurring financial income | 75 | €2,829 | €2,408 | -€422 | -14.9% |
| Financial charges | 65/66B | €3,291 | €3,949 | +€658 | +20.0% |
| Recurring financial charges | 65 | €3,291 | €3,949 | +€658 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €163,189 | €168,654 | +€5,465 | +3.3% |
| Income taxes | 67/77 | €36,618 | €44,443 | +€7,825 | +21.4% |
| Profit (loss) for the period | 9904 | €126,570 | €124,210 | -€2,360 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €126,570 | €124,210 | -€2,360 | -1.9% |
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 26 October 2026 via checked.be.