Bea Consult: what changed
Two fiscal 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.
Bea Consult
Largest movements
- Cash -€92,710
down €92,710 (-94.4%), from €98,199 to €5,490
mainly Current investments (-€80,370) and Tax, wage and social debts (-€29,287)
- Current investments +€80,370
new in 2025: €80,370
- Receivables within one year -€4,885
down €4,885 (-48.8%), from €10,000 to €5,115
of which Trade receivables: -€4,939
- Tax, wage and social debts -€29,287
down €29,287 (-85.9%), from €34,079 to €4,792
- Reserves +€12,158
up €12,158 (+17.0%), from €71,658 to €83,816
- Trade debts -€2,724
down €2,724 (-97.6%), from €2,790 to €66
- Gross operating margin -€83,179
down €83,179 (-80.0%), from €103,950 to €20,771
- Taxes -€22,467
down €22,467 (-81.9%), from €27,444 to €4,978
- Financial charges -€1,501
down €1,501 (-36.0%), from €4,175 to €2,674
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.
Cash bridge derived
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 | €111,776 | €92,573 | -€19,203 | -17.2% |
| Fixed assets | 21/28 | €2,428 | €1,361 | -€1,067 | -43.9% |
| Tangible fixed assets | 22/27 | €2,428 | €1,361 | -€1,067 | -43.9% |
| Furniture and vehicles | 24 | €2,428 | €1,361 | -€1,067 | -43.9% |
| Current assets | 29/58 | €109,348 | €91,212 | -€18,136 | -16.6% |
| Amounts receivable within one year | 40/41 | €10,000 | €5,115 | -€4,885 | -48.8% |
| Trade receivables | 40 | €10,000 | €5,061 | -€4,939 | -49.4% |
| Other amounts receivable | 41 | - | €54 | +€54 | |
| Current investments | 50/53 | - | €80,370 | +€80,370 | |
| Cash at bank and in hand | 54/58 | €98,199 | €5,490 | -€92,710 | -94.4% |
| Deferred charges and accrued income | 490/1 | €1,149 | €237 | -€912 | -79.3% |
| Total equity and liabilities | 10/49 | €111,776 | €92,573 | -€19,203 | -17.2% |
| Equity | 10/15 | €74,658 | €86,816 | +€12,158 | +16.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €71,658 | €83,816 | +€12,158 | +17.0% |
| Distributable reserves | 133 | €71,658 | €83,816 | +€12,158 | +17.0% |
| Amounts payable | 17/49 | €37,118 | €5,758 | -€31,360 | -84.5% |
| Amounts payable within one year | 42/48 | €37,118 | €5,758 | -€31,360 | -84.5% |
| Trade debts | 44 | €2,790 | €66 | -€2,724 | -97.6% |
| Suppliers | 440/4 | €2,790 | €66 | -€2,724 | -97.6% |
| Taxes, remuneration and social security | 45 | €34,079 | €4,792 | -€29,287 | -85.9% |
| Taxes | 450/3 | €34,079 | €4,792 | -€29,287 | -85.9% |
| Other amounts payable | 47/48 | €250 | €900 | +€650 | +260.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €773 | €1,067 | +€294 | +38.1% |
| Other operating charges | 640/8 | €676 | €513 | -€163 | -24.2% |
| Gross operating margin | 9900 | €103,950 | €20,771 | -€83,179 | -80.0% |
| Operating profit (loss) | 9901 | €102,501 | €19,191 | -€83,309 | -81.3% |
| Financial income | 75/76B | €777 | €618 | -€159 | -20.5% |
| Recurring financial income | 75 | €777 | €618 | -€159 | -20.5% |
| Financial charges | 65/66B | €4,175 | €2,674 | -€1,501 | -36.0% |
| Recurring financial charges | 65 | €4,175 | €2,674 | -€1,501 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €99,102 | €17,135 | -€81,967 | -82.7% |
| Income taxes | 67/77 | €27,444 | €4,978 | -€22,467 | -81.9% |
| Profit (loss) for the period | 9904 | €71,658 | €12,158 | -€59,500 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €71,658 | €12,158 | -€59,500 | -83.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.