Beelen 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.
Beelen Consulting
Largest movements
- Financial fixed assets +€72,408
up €72,408 (+28,963%), from €250 to €72,658
- Receivables within one year +€61,892
up €61,892 (+73.1%), from €84,704 to €146,596
of which Trade receivables: +€44,090
- Cash +€39,353
up €39,353 (+19.9%), from €197,682 to €237,035
mainly Other debts (+€233,333) and Net result for the year (+€224,103)
- Tangible fixed assets -€16,932
down €16,932 (-2.9%), from €590,897 to €573,965
of which Other tangible fixed assets: -€13,571
- Other debts +€233,333
new in 2025: €233,333
- Short-term financial debts -€100,000
down €100,000 (-40.0%), from €250,000 to €150,000
- Current portion of long-term debt +€72,619
up €72,619 (+295%), from €24,623 to €97,241
- Reserves -€51,963
down €51,963 (-9.0%), from €577,007 to €525,044
- Trade debts +€40,234
up €40,234 (+1,696%), from €2,373 to €42,606
- Gross operating margin +€116,009
up €116,009 (+44.7%), from €259,711 to €375,720
- Taxes +€40,025
up €40,025 (+66.3%), from €60,403 to €100,428
- Financial charges -€6,480
down €6,480 (-19.1%), from €33,950 to €27,470
- Financial income +€4,003
up €4,003 (+42.8%), from €9,359 to €13,361
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 | €1,199,105 | €1,361,356 | +€162,251 | +13.5% |
| Fixed assets | 21/28 | €591,147 | €646,623 | +€55,476 | +9.4% |
| Tangible fixed assets | 22/27 | €590,897 | €573,965 | -€16,932 | -2.9% |
| Land and buildings | 22 | €468,416 | €462,831 | -€5,585 | -1.2% |
| Plant, machinery and equipment | 23 | - | €3,023 | +€3,023 | |
| Furniture and vehicles | 24 | €11,989 | €11,190 | -€799 | -6.7% |
| Other tangible fixed assets | 26 | €110,492 | €96,921 | -€13,571 | -12.3% |
| Financial fixed assets | 28 | €250 | €72,658 | +€72,408 | +28,963% |
| Current assets | 29/58 | €607,958 | €714,733 | +€106,775 | +17.6% |
| Amounts receivable after more than one year | 29 | €316,582 | €316,582 | = | 0.0% |
| Other amounts receivable | 291 | €316,582 | €316,582 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €84,704 | €146,596 | +€61,892 | +73.1% |
| Trade receivables | 40 | €64,463 | €108,553 | +€44,090 | +68.4% |
| Other amounts receivable | 41 | €20,241 | €38,043 | +€17,803 | +88.0% |
| Cash at bank and in hand | 54/58 | €197,682 | €237,035 | +€39,353 | +19.9% |
| Deferred charges and accrued income | 490/1 | €8,991 | €14,521 | +€5,530 | +61.5% |
| Total equity and liabilities | 10/49 | €1,199,105 | €1,361,356 | +€162,251 | +13.5% |
| Equity | 10/15 | €577,107 | €525,144 | -€51,963 | -9.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €577,007 | €525,044 | -€51,963 | -9.0% |
| Distributable reserves | 133 | €577,007 | €525,044 | -€51,963 | -9.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €621,998 | €836,212 | +€214,214 | +34.4% |
| Amounts payable after more than one year | 17 | €290,070 | €260,618 | -€29,452 | -10.2% |
| Financial debts | 170/4 | €290,070 | €260,618 | -€29,452 | -10.2% |
| Amounts payable within one year | 42/48 | €331,513 | €574,979 | +€243,466 | +73.4% |
| Current portion of amounts payable after more than one year | 42 | €24,623 | €97,241 | +€72,619 | +295% |
| Financial debts | 43 | €250,000 | €150,000 | -€100,000 | -40.0% |
| Credit institutions | 430/8 | €250,000 | €150,000 | -€100,000 | -40.0% |
| Trade debts | 44 | €2,373 | €42,606 | +€40,234 | +1,696% |
| Suppliers | 440/4 | €2,373 | €42,606 | +€40,234 | +1,696% |
| Taxes, remuneration and social security | 45 | €54,517 | €51,798 | -€2,719 | -5.0% |
| Taxes | 450/3 | €51,217 | €48,498 | -€2,719 | -5.3% |
| Remuneration and social security | 454/9 | €3,300 | €3,300 | = | 0.0% |
| Other amounts payable | 47/48 | - | €233,333 | +€233,333 | |
| Accrued charges and deferred income | 492/3 | €415 | €615 | +€200 | +48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,372 | €34,921 | +€1,549 | +4.6% |
| Other operating charges | 640/8 | €1,355 | €2,161 | +€805 | +59.4% |
| Gross operating margin | 9900 | €259,711 | €375,720 | +€116,009 | +44.7% |
| Operating profit (loss) | 9901 | €224,984 | €338,639 | +€113,655 | +50.5% |
| Financial income | 75/76B | €9,359 | €13,361 | +€4,003 | +42.8% |
| Recurring financial income | 75 | €9,359 | €13,361 | +€4,003 | +42.8% |
| Financial charges | 65/66B | €33,950 | €27,470 | -€6,480 | -19.1% |
| Recurring financial charges | 65 | €33,950 | €27,470 | -€6,480 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €200,393 | €324,531 | +€124,137 | +61.9% |
| Income taxes | 67/77 | €60,403 | €100,428 | +€40,025 | +66.3% |
| Profit (loss) for the period | 9904 | €139,990 | €224,103 | +€84,113 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | €139,990 | €224,103 | +€84,113 | +60.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.