BEAGER: 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.
What changed
BEAGER
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€605,906
2024 · €917,571-€311,665
Equity
€7.6m
2024 · €7.6m-€81,094
Cash
€224,611
2024 · €98,015+€126,596
Balance sheet total
€8.7m
2024 · €8.3m+€362,382
Largest movements
Assets
- Receivables within one year +€146,925
up €146,925 (+17.2%), from €854,327 to €1.0m
of which Trade receivables: +€200,782
- Financial fixed assets +€132,925
up €132,925 (+2.3%), from €5.7m to €5.8m
- Cash +€126,596
up €126,596 (+129%), from €98,015 to €224,611
mainly Net result for the year (+€605,906) and Other debts (+€373,107)
- Current investments -€106,777
down €106,777 (-12.9%), from €826,830 to €720,053
Equity and liabilities
- Other debts +€373,107
up €373,107 (+118%), from €316,818 to €689,925
- Tax, wage and social debts +€164,721
new in 2025: €164,721
- Debts after one year -€150,000
down €150,000 (-80.0%), from €187,500 to €37,500
Income statement
- Financial income -€965,907
down €965,907 (-92.0%), from €1.1m to €84,267
- Turnover +€617,500
up €617,500 (+107%), from €578,500 to €1.2m
- Services and other goods -€31,486
down €31,486 (-4.5%), from €695,814 to €664,328
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.
Result 2024
€917,571
Turnover
+€617,500
Services and other goods
+€31,486
Other operating charges
+€213
Financial income
-€965,907
Financial charges
+€9,395
Taxes
-€4,352
Result 2025
€605,906
raises the resultlowers the result
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.
From operations
+€989,744
Investment
-€26,148
Financing
-€837,000
Cash 2024
€98,015
From operations (derived)
+€989,744
Net result for the year
+€605,906
Receivables after one year
-€24,500
Receivables within one year
-€146,925
Deferred charges and accrued income
-€38,214
Trade debts
+€60,174
Tax, wage and social debts
+€164,721
Other debts
+€373,107
Accrued charges and deferred income
-€4,527
Investment (derived)
-€26,148
Investment in fixed assets (net)
-€132,925
Current investments
+€106,777
Financing
-€837,000
Debts after one year
-€150,000
Contributions, distributions and other
-€687,000
Cash 2025
€224,611
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,334,376 | €8,696,757 | +€362,382 | +4.3% |
| Fixed assets | 21/28 | €5,690,549 | €5,823,474 | +€132,925 | +2.3% |
| Financial fixed assets | 28 | €5,690,549 | €5,823,474 | +€132,925 | +2.3% |
| Affiliated companies | 280/1 | €5,690,549 | €5,823,474 | +€132,925 | +2.3% |
| Participating interests | 280 | €5,690,549 | €5,823,474 | +€132,925 | +2.3% |
| Current assets | 29/58 | €2,643,826 | €2,873,283 | +€229,457 | +8.7% |
| Amounts receivable after more than one year | 29 | €840,226 | €864,726 | +€24,500 | +2.9% |
| Other amounts receivable | 291 | €840,226 | €864,726 | +€24,500 | +2.9% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €854,327 | €1,001,252 | +€146,925 | +17.2% |
| Trade receivables | 40 | €212,250 | €413,032 | +€200,782 | +94.6% |
| Other amounts receivable | 41 | €642,077 | €588,220 | -€53,857 | -8.4% |
| Current investments | 50/53 | €826,830 | €720,053 | -€106,777 | -12.9% |
| Other investments | 51/53 | €826,830 | €720,053 | -€106,777 | -12.9% |
| Cash at bank and in hand | 54/58 | €98,015 | €224,611 | +€126,596 | +129% |
| Deferred charges and accrued income | 490/1 | €24,428 | €62,642 | +€38,214 | +156% |
| Total equity and liabilities | 10/49 | €8,334,376 | €8,696,757 | +€362,382 | +4.3% |
| Equity | 10/15 | €7,642,116 | €7,561,022 | -€81,094 | -1.1% |
| Contributions | 10/11 | €2,950,000 | €2,950,000 | = | 0.0% |
| Capital | 10 | €2,950,000 | €2,950,000 | = | 0.0% |
| Issued capital | 100 | €2,950,000 | €2,950,000 | = | 0.0% |
| Reserves | 13 | €295,000 | €295,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €295,000 | €295,000 | = | 0.0% |
| Legal reserve | 130 | €295,000 | €295,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,397,116 | €4,316,022 | -€81,094 | -1.8% |
| Amounts payable | 17/49 | €692,259 | €1,135,735 | +€443,476 | +64.1% |
| Amounts payable after more than one year | 17 | €187,500 | €37,500 | -€150,000 | -80.0% |
| Financial debts | 170/4 | €187,500 | €37,500 | -€150,000 | -80.0% |
| Credit institutions | 173 | €187,500 | €37,500 | -€150,000 | -80.0% |
| Amounts payable within one year | 42/48 | €500,232 | €1,098,235 | +€598,003 | +120% |
| Current portion of amounts payable after more than one year | 42 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €33,414 | €93,588 | +€60,174 | +180% |
| Suppliers | 440/4 | €33,414 | €93,588 | +€60,174 | +180% |
| Taxes, remuneration and social security | 45 | - | €164,721 | +€164,721 | |
| Taxes | 450/3 | - | €164,721 | +€164,721 | |
| Other amounts payable | 47/48 | €316,818 | €689,925 | +€373,107 | +118% |
| Accrued charges and deferred income | 492/3 | €4,527 | €0 | -€4,527 | -100% |
| Operating income | 70/76A | €578,500 | €1,196,000 | +€617,500 | +107% |
| Turnover | 70 | €578,500 | €1,196,000 | +€617,500 | +107% |
| Operating charges | 60/66A | €696,995 | €665,296 | -€31,699 | -4.5% |
| Services and other goods | 61 | €695,814 | €664,328 | -€31,486 | -4.5% |
| Other operating charges | 640/8 | €1,180 | €968 | -€213 | -18.0% |
| Operating profit (loss) | 9901 | -€118,495 | €530,705 | +€649,199 | |
| Financial income | 75/76B | €1,050,174 | €84,267 | -€965,907 | -92.0% |
| Recurring financial income | 75 | €1,050,174 | €84,267 | -€965,907 | -92.0% |
| Income from financial fixed assets | 750 | €1,024,428 | €38,214 | -€986,215 | -96.3% |
| Income from current assets | 751 | €25,745 | €46,053 | +€20,308 | +78.9% |
| Financial charges | 65/66B | €14,366 | €4,971 | -€9,395 | -65.4% |
| Recurring financial charges | 65 | €14,366 | €4,971 | -€9,395 | -65.4% |
| Debt charges | 650 | €11,311 | €4,341 | -€6,970 | -61.6% |
| Other financial charges | 652/9 | €3,055 | €630 | -€2,425 | -79.4% |
| Profit (loss) for the period before taxes | 9903 | €917,313 | €610,000 | -€307,313 | -33.5% |
| Income taxes | 67/77 | -€258 | €4,093 | +€4,352 | |
| Taxes | 670/3 | €906 | €7,829 | +€6,923 | +764% |
| Tax adjustments and reversals of tax provisions | 77 | €1,164 | €3,736 | +€2,572 | +221% |
| Profit (loss) for the period | 9904 | €917,571 | €605,906 | -€311,665 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €917,571 | €605,906 | -€311,665 | -34.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.