BEATUS 27: 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
BEATUS 27
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€100,096
2024 · €84,624+€15,472
Equity
€285,329
2024 · €286,133-€804
Cash
€31,011
2024 · €23,626+€7,386
Balance sheet total
€1.1m
2024 · €1.1m-€7,231
Largest movements
Assets
- Receivables within one year -€25,387
down €25,387 (-51.2%), from €49,587 to €24,200
Equity and liabilities
- Other debts -€11,480
down €11,480 (-1.5%), from €757,515 to €746,035
Income statement
- Gross operating margin +€24,049
up €24,049 (+20.4%), from €117,855 to €141,904
- Taxes +€7,465
up €7,465 (+25.5%), from €29,317 to €36,782
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
€84,624
Gross operating margin
+€24,049
Depreciation
-€647
Other operating charges
-€536
Financial income
-€1
Financial charges
+€72
Taxes
-€7,465
Result 2025
€100,096
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
+€112,428
Investment
-€4,142
Financing
-€100,900
Cash 2024
€23,626
From operations (derived)
+€112,428
Net result for the year
+€100,096
Depreciation
+€1,466
Stocks and contracts
-€7,530
Receivables within one year
+€25,387
Deferred charges and accrued income
-€564
Trade debts
+€1,773
Tax, wage and social debts
+€3,279
Other debts
-€11,480
Investment (derived)
-€4,142
Investment in fixed assets (net)
-€4,142
Financing
-€100,900
Contributions, distributions and other
-€100,900
Cash 2025
€31,011
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,076,761 | €1,069,530 | -€7,231 | -0.7% |
| Fixed assets | 21/28 | €1,003,215 | €1,005,891 | +€2,676 | +0.3% |
| Tangible fixed assets | 22/27 | €3,215 | €5,891 | +€2,676 | +83.2% |
| Plant, machinery and equipment | 23 | €3,215 | €5,891 | +€2,676 | +83.2% |
| Financial fixed assets | 28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Current assets | 29/58 | €73,546 | €63,639 | -€9,908 | -13.5% |
| Stocks and contracts in progress | 3 | - | €7,530 | +€7,530 | |
| Stocks | 30/36 | - | €7,530 | +€7,530 | |
| Amounts receivable within one year | 40/41 | €49,587 | €24,200 | -€25,387 | -51.2% |
| Trade receivables | 40 | €49,587 | €24,200 | -€25,387 | -51.2% |
| Cash at bank and in hand | 54/58 | €23,626 | €31,011 | +€7,386 | +31.3% |
| Deferred charges and accrued income | 490/1 | €333 | €898 | +€564 | +169% |
| Total equity and liabilities | 10/49 | €1,076,761 | €1,069,530 | -€7,231 | -0.7% |
| Equity | 10/15 | €286,133 | €285,329 | -€804 | -0.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €282,633 | €281,829 | -€804 | -0.3% |
| Distributable reserves | 133 | €282,633 | €281,829 | -€804 | -0.3% |
| Amounts payable | 17/49 | €790,628 | €784,201 | -€6,428 | -0.8% |
| Amounts payable within one year | 42/48 | €790,628 | €784,201 | -€6,428 | -0.8% |
| Trade debts | 44 | €299 | €2,072 | +€1,773 | +593% |
| Suppliers | 440/4 | €299 | €2,072 | +€1,773 | +593% |
| Taxes, remuneration and social security | 45 | €32,815 | €36,094 | +€3,279 | +10.0% |
| Taxes | 450/3 | €32,815 | €36,094 | +€3,279 | +10.0% |
| Other amounts payable | 47/48 | €757,515 | €746,035 | -€11,480 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €819 | €1,466 | +€647 | +79.1% |
| Other operating charges | 640/8 | €314 | €850 | +€536 | +171% |
| Gross operating margin | 9900 | €117,855 | €141,904 | +€24,049 | +20.4% |
| Operating profit (loss) | 9901 | €116,723 | €139,589 | +€22,866 | +19.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,782 | €2,710 | -€72 | -2.6% |
| Recurring financial charges | 65 | €2,782 | €2,710 | -€72 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €113,941 | €136,878 | +€22,937 | +20.1% |
| Income taxes | 67/77 | €29,317 | €36,782 | +€7,465 | +25.5% |
| Profit (loss) for the period | 9904 | €84,624 | €100,096 | +€15,472 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,624 | €100,096 | +€15,472 | +18.3% |
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 18 October 2026 via checked.be.