BeBe Consultancy: 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.
BeBe Consultancy
Largest movements
- Cash +€1,388
up €1,388 (+24.5%), from €5,678 to €7,066
mainly Net result for the year (+€566) and Receivables within one year (+€543)
- Receivables within one year -€543
down €543 (-64.7%), from €840 to €297
of which Other amounts receivable: -€398
- Reserves +€566
up €566 (+11.1%), from €5,122 to €5,688
- Tax, wage and social debts +€381
new in 2025: €381
- Other debts -€79
down €79 (-7.5%), from €1,051 to €971
- Gross operating margin +€1,189
up €1,189 (+140.0%), from €849 to €2,039
- Taxes +€807
up €807 (+3373.7%), from €24 to €831
- Financial income -€39
no longer reported in 2025 (was €39)
- Other operating charges +€38
up €38 (+7.6%), from €505 to €544
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 | €6,518 | €7,363 | +€845 | +13.0% |
| Current assets | 29/58 | €6,518 | €7,363 | +€845 | +13.0% |
| Amounts receivable within one year | 40/41 | €840 | €297 | -€543 | -64.7% |
| Trade receivables | 40 | €326 | €181 | -€145 | -44.5% |
| Other amounts receivable | 41 | €514 | €116 | -€398 | -77.4% |
| Cash at bank and in hand | 54/58 | €5,678 | €7,066 | +€1,388 | +24.5% |
| Total equity and liabilities | 10/49 | €6,518 | €7,363 | +€845 | +13.0% |
| Equity | 10/15 | €5,222 | €5,788 | +€566 | +10.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €5,122 | €5,688 | +€566 | +11.1% |
| Distributable reserves | 133 | €5,122 | €5,688 | +€566 | +11.1% |
| Amounts payable | 17/49 | €1,297 | €1,576 | +€279 | +21.5% |
| Amounts payable within one year | 42/48 | €1,297 | €1,576 | +€279 | +21.5% |
| Trade debts | 44 | €246 | €223 | -€23 | -9.3% |
| Suppliers | 440/4 | €246 | €223 | -€23 | -9.3% |
| Taxes, remuneration and social security | 45 | - | €381 | +€381 | |
| Taxes | 450/3 | - | €381 | +€381 | |
| Other amounts payable | 47/48 | €1,051 | €971 | -€79 | -7.5% |
| Other operating charges | 640/8 | €505 | €544 | +€38 | +7.6% |
| Gross operating margin | 9900 | €849 | €2,039 | +€1,189 | +140.0% |
| Operating profit (loss) | 9901 | €344 | €1,495 | +€1,151 | +334.6% |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | €86 | €98 | +€12 | +13.9% |
| Recurring financial charges | 65 | €86 | €98 | +€12 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €297 | €1,397 | +€1,100 | +370.4% |
| Income taxes | 67/77 | €24 | €831 | +€807 | +3373.7% |
| Profit (loss) for the period | 9904 | €273 | €566 | +€293 | +107.2% |
| Profit (loss) for the period to be appropriated | 9905 | €273 | €566 | +€293 | +107.2% |
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 6 October 2026 via checked.be.