BECONSULTING: 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.
BECONSULTING
Largest movements
- Receivables within one year -€5,916
down €5,916 (-17.7%), from €33,485 to €27,570
of which Trade receivables: -€9,223
- Cash -€2,550
down €2,550 (-50.9%), from €5,010 to €2,460
mainly Tax, wage and social debts (-€3,913) and Net result for the year (-€1,944)
- Deferred charges and accrued income +€1,890
up €1,890 (+29.5%), from €6,398 to €8,288
- Tangible fixed assets -€580
down €580 (-23.0%), from €2,521 to €1,941
- Tax, wage and social debts -€3,913
down €3,913 (-46.3%), from €8,446 to €4,533
- Profit (loss) carried forward -€1,944
down €1,944 (-77.5%), from €2,510 to €566
- Trade debts -€1,298
down €1,298 (-12.6%), from €10,342 to €9,044
- Gross operating margin -€5,491
down €5,491 (-80.0%), from €6,866 to €1,375
- Taxes -€685
down €685 (-18.6%), from €3,680 to €2,995
- Depreciation -€274
down €274 (-19.8%), from €1,380 to €1,106
- Financial income +€146
up €146 (+14.7%), from €993 to €1,139
- Other operating charges -€123
down €123 (-45.4%), from €271 to €148
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,415 | €40,260 | -€7,155 | -15.1% |
| Fixed assets | 21/28 | €2,521 | €1,941 | -€580 | -23.0% |
| Tangible fixed assets | 22/27 | €2,521 | €1,941 | -€580 | -23.0% |
| Furniture and vehicles | 24 | €2,521 | €1,941 | -€580 | -23.0% |
| Current assets | 29/58 | €44,894 | €38,318 | -€6,575 | -14.6% |
| Amounts receivable within one year | 40/41 | €33,485 | €27,570 | -€5,916 | -17.7% |
| Trade receivables | 40 | €14,369 | €5,146 | -€9,223 | -64.2% |
| Other amounts receivable | 41 | €19,117 | €22,424 | +€3,307 | +17.3% |
| Cash at bank and in hand | 54/58 | €5,010 | €2,460 | -€2,550 | -50.9% |
| Deferred charges and accrued income | 490/1 | €6,398 | €8,288 | +€1,890 | +29.5% |
| Total equity and liabilities | 10/49 | €47,415 | €40,260 | -€7,155 | -15.1% |
| Equity | 10/15 | €28,627 | €26,683 | -€1,944 | -6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,517 | €7,517 | = | 0.0% |
| Tax-exempt reserves | 132 | €657 | €657 | = | 0.0% |
| Distributable reserves | 133 | €6,860 | €6,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,510 | €566 | -€1,944 | -77.5% |
| Amounts payable | 17/49 | €18,788 | €13,577 | -€5,211 | -27.7% |
| Amounts payable within one year | 42/48 | €18,788 | €13,577 | -€5,211 | -27.7% |
| Trade debts | 44 | €10,342 | €9,044 | -€1,298 | -12.6% |
| Suppliers | 440/4 | €10,342 | €9,044 | -€1,298 | -12.6% |
| Taxes, remuneration and social security | 45 | €8,446 | €4,533 | -€3,913 | -46.3% |
| Taxes | 450/3 | €8,446 | €4,533 | -€3,913 | -46.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,380 | €1,106 | -€274 | -19.8% |
| Other operating charges | 640/8 | €271 | €148 | -€123 | -45.4% |
| Gross operating margin | 9900 | €6,866 | €1,375 | -€5,491 | -80.0% |
| Operating profit (loss) | 9901 | €5,215 | €121 | -€5,094 | -97.7% |
| Financial income | 75/76B | €993 | €1,139 | +€146 | +14.7% |
| Recurring financial income | 75 | €993 | €1,139 | +€146 | +14.7% |
| Financial charges | 65/66B | €132 | €209 | +€78 | +58.9% |
| Recurring financial charges | 65 | €132 | €209 | +€78 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | €6,076 | €1,051 | -€5,025 | -82.7% |
| Income taxes | 67/77 | €3,680 | €2,995 | -€685 | -18.6% |
| Profit (loss) for the period | 9904 | €2,396 | -€1,944 | -€4,341 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,396 | -€1,944 | -€4,341 |
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 16 October 2026 via checked.be.