BEDEVE Consulting: 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.
BEDEVE Consulting
Largest movements
- Tangible fixed assets +€277,924
up €277,924 (+826%), from €33,655 to €311,579
of which Land and buildings: +€289,189
- Cash +€9,495
up €9,495 (+21.4%), from €44,359 to €53,855
mainly Debts after one year (+€276,724) and Depreciation (+€14,235)
- Receivables within one year +€6,834
up €6,834 (+47.9%), from €14,275 to €21,109
of which Other amounts receivable: +€4,441
- Debts after one year +€276,724
up €276,724 (+1,433%), from €19,314 to €296,038
- Reserves +€7,331
up €7,331 (+9.0%), from €81,436 to €88,767
- Current portion of long-term debt +€6,897
up €6,897 (+79.1%), from €8,717 to €15,615
- Other operating charges +€36,724
up €36,724 (+9,981%), from €368 to €37,092
- Taxes -€11,842
down €11,842 (-70.2%), from €16,866 to €5,024
- Financial charges +€6,054
up €6,054 (+230%), from €2,629 to €8,683
- Depreciation +€2,736
up €2,736 (+23.8%), from €11,498 to €14,235
- Financial income +€1,550
up €1,550 (+3,099,940%), from €0 to €1,550
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 | €142,289 | €436,542 | +€294,253 | +207% |
| Fixed assets | 21/28 | €33,655 | €311,579 | +€277,924 | +826% |
| Tangible fixed assets | 22/27 | €33,655 | €311,579 | +€277,924 | +826% |
| Land and buildings | 22 | - | €289,189 | +€289,189 | |
| Furniture and vehicles | 24 | €33,655 | €22,390 | -€11,265 | -33.5% |
| Current assets | 29/58 | €108,634 | €124,963 | +€16,329 | +15.0% |
| Amounts receivable within one year | 40/41 | €14,275 | €21,109 | +€6,834 | +47.9% |
| Trade receivables | 40 | €14,275 | €16,668 | +€2,393 | +16.8% |
| Other amounts receivable | 41 | - | €4,441 | +€4,441 | |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,359 | €53,855 | +€9,495 | +21.4% |
| Total equity and liabilities | 10/49 | €142,289 | €436,542 | +€294,253 | +207% |
| Equity | 10/15 | €86,436 | €93,767 | +€7,331 | +8.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €81,436 | €88,767 | +€7,331 | +9.0% |
| Distributable reserves | 133 | €81,436 | €88,767 | +€7,331 | +9.0% |
| Amounts payable | 17/49 | €55,853 | €342,775 | +€286,922 | +514% |
| Amounts payable after more than one year | 17 | €19,314 | €296,038 | +€276,724 | +1,433% |
| Financial debts | 170/4 | €19,314 | €296,038 | +€276,724 | +1,433% |
| Amounts payable within one year | 42/48 | €36,539 | €45,647 | +€9,108 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €8,717 | €15,615 | +€6,897 | +79.1% |
| Trade debts | 44 | €1,322 | €88 | -€1,235 | -93.4% |
| Suppliers | 440/4 | €1,322 | €88 | -€1,235 | -93.4% |
| Taxes, remuneration and social security | 45 | €9,158 | €9,271 | +€113 | +1.2% |
| Taxes | 450/3 | €9,158 | €9,271 | +€113 | +1.2% |
| Other amounts payable | 47/48 | €17,342 | €20,674 | +€3,332 | +19.2% |
| Accrued charges and deferred income | 492/3 | - | €1,090 | +€1,090 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,498 | €14,235 | +€2,736 | +23.8% |
| Other operating charges | 640/8 | €368 | €37,092 | +€36,724 | +9,981% |
| Gross operating margin | 9900 | €72,954 | €71,648 | -€1,306 | -1.8% |
| Operating profit (loss) | 9901 | €61,088 | €20,321 | -€40,767 | -66.7% |
| Financial income | 75/76B | €0 | €1,550 | +€1,550 | +3,099,940% |
| Recurring financial income | 75 | €0 | €1,550 | +€1,550 | +3,099,940% |
| Financial charges | 65/66B | €2,629 | €8,683 | +€6,054 | +230% |
| Recurring financial charges | 65 | €2,629 | €8,683 | +€6,054 | +230% |
| Profit (loss) for the period before taxes | 9903 | €58,459 | €13,188 | -€45,270 | -77.4% |
| Income taxes | 67/77 | €16,866 | €5,024 | -€11,842 | -70.2% |
| Profit (loss) for the period | 9904 | €41,592 | €8,164 | -€33,428 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,592 | €8,164 | -€33,428 | -80.4% |
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.