BECHTLE MANAGEMENT: 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.
What changed
BECHTLE MANAGEMENT
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€249,450
2024 · €131,104+€118,346
Equity
€1.2m
2024 · €964,181+€249,450
Cash
-
not filed
Balance sheet total
€2.3m
2024 · €1.3m+€1.1m
Largest movements
Assets
- Receivables within one year +€1.1m
up €1.1m (+87.5%), from €1.2m to €2.3m
of which Other amounts receivable: +€1.1m
Equity and liabilities
- Tax, wage and social debts +€815,602
up €815,602 (+294.3%), from €277,127 to €1.1m
of which Taxes: +€801,073
- Profit (loss) carried forward +€249,450
up €249,450 (+26.4%), from €943,721 to €1.2m
Income statement
- Turnover -€3.5m
no longer reported in 2025 (was €3.5m)
- Gross operating margin +€2.3m
new in 2025: €2.3m
- Services and other goods -€1.4m
no longer reported in 2025 (was €1.4m)
- Staff costs +€85,140
up €85,140 (+4.6%), from €1.9m to €1.9m
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
€131,104
Turnover
-€3.5m
Other operating income
-€18,770
Services and other goods
+€1.4m
Staff costs
-€85,140
Depreciation
+€3,598
Other operating charges
-€40
Other operating items
+€2.3m
Financial income
-€11,083
Financial charges
+€10,669
Taxes
-€25,805
Result 2025
€249,450
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,283,968 | €2,346,419 | +€1.1m | +82.7% |
| Fixed assets | 21/28 | €41,215 | €25,885 | -€15,331 | -37.2% |
| Tangible fixed assets | 22/27 | €37,315 | €25,885 | -€11,431 | -30.6% |
| Plant, machinery and equipment | 23 | €31,482 | €25,885 | -€5,597 | -17.8% |
| Other tangible fixed assets | 26 | €5,834 | - | -€5,834 | |
| Financial fixed assets | 28 | €3,900 | - | -€3,900 | |
| Other financial fixed assets | 284/8 | €3,900 | - | -€3,900 | |
| Amounts receivable and cash guarantees | 285/8 | €3,900 | - | -€3,900 | |
| Current assets | 29/58 | €1,242,753 | €2,320,534 | +€1.1m | +86.7% |
| Amounts receivable within one year | 40/41 | €1,232,995 | €2,312,113 | +€1.1m | +87.5% |
| Trade receivables | 40 | €17,526 | €14,354 | -€3,172 | -18.1% |
| Other amounts receivable | 41 | €1,215,469 | €2,297,759 | +€1.1m | +89.0% |
| Deferred charges and accrued income | 490/1 | €9,758 | €8,421 | -€1,336 | -13.7% |
| Total equity and liabilities | 10/49 | €1,283,968 | €2,346,419 | +€1.1m | +82.7% |
| Equity | 10/15 | €964,181 | €1,213,631 | +€249,450 | +25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €943,721 | €1,193,171 | +€249,450 | +26.4% |
| Amounts payable | 17/49 | €319,787 | €1,132,789 | +€813,002 | +254.2% |
| Amounts payable within one year | 42/48 | €319,787 | €1,132,789 | +€813,002 | +254.2% |
| Trade debts | 44 | €42,660 | €40,059 | -€2,601 | -6.1% |
| Suppliers | 440/4 | €42,660 | €40,059 | -€2,601 | -6.1% |
| Taxes, remuneration and social security | 45 | €277,127 | €1,092,730 | +€815,602 | +294.3% |
| Taxes | 450/3 | - | €801,073 | +€801,073 | |
| Remuneration and social security | 454/9 | €277,127 | €291,657 | +€14,530 | +5.2% |
| Operating income | 70/76A | €3,473,749 | - | -€3.5m | |
| Turnover | 70 | €3,454,979 | - | -€3.5m | |
| Other operating income | 74 | €18,770 | - | -€18,770 | |
| Operating charges | 60/66A | €3,302,905 | - | -€3.3m | |
| Services and other goods | 61 | €1,425,053 | - | -€1.4m | |
| Remuneration, social security and pensions | 62 | €1,854,339 | €1,939,479 | +€85,140 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,831 | €18,232 | -€3,598 | -16.5% |
| Other operating charges | 640/8 | €1,403 | €1,442 | +€40 | +2.8% |
| Non-recurring operating charges | 66A | €280 | €4,216 | +€3,937 | +1407.8% |
| Gross operating margin | 9900 | - | €2,278,779 | +€2.3m | |
| Operating profit (loss) | 9901 | €170,845 | €315,409 | +€144,564 | +84.6% |
| Financial income | 75/76B | €42,033 | €30,950 | -€11,083 | -26.4% |
| Recurring financial income | 75 | €42,033 | €30,950 | -€11,083 | -26.4% |
| Income from current assets | 751 | €42,033 | - | -€42,033 | |
| Financial charges | 65/66B | €12,110 | €1,441 | -€10,669 | -88.1% |
| Recurring financial charges | 65 | €12,110 | €1,441 | -€10,669 | -88.1% |
| Debt charges | 650 | €9,951 | - | -€9,951 | |
| Other financial charges | 652/9 | €2,159 | - | -€2,159 | |
| Profit (loss) for the period before taxes | 9903 | €200,767 | €344,918 | +€144,150 | +71.8% |
| Income taxes | 67/77 | €69,664 | €95,468 | +€25,805 | +37.0% |
| Taxes | 670/3 | €69,664 | - | -€69,664 | |
| Profit (loss) for the period | 9904 | €131,104 | €249,450 | +€118,346 | +90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €131,104 | €249,450 | +€118,346 | +90.3% |
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.