BEERTEN 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.
BEERTEN CONSULTING
Largest movements
- Cash -€49,296
down €49,296 (-68.7%), from €71,713 to €22,417
mainly Deferred charges and accrued income (-€48,475) and Contributions, distributions and other (-€32,531)
- Deferred charges and accrued income +€48,475
up €48,475 (+1,927%), from €2,516 to €50,991
- Receivables within one year -€17,388
down €17,388 (-92.3%), from €18,842 to €1,454
of which Other amounts receivable: -€16,886
- Current investments -€9,783
down €9,783 (-10.7%), from €91,563 to €81,780
- Reserves -€32,531
down €32,531 (-25.1%), from €129,817 to €97,286
- Profit (loss) carried forward -€17,962
down €17,962, from €0 to -€17,962
- Other debts +€12,428
up €12,428 (+67.3%), from €18,477 to €30,904
- Trade debts +€6,937
up €6,937 (+69.1%), from €10,044 to €16,981
- Accrued charges and deferred income +€4,326
up €4,326 (+1,081%), from €400 to €4,726
- Gross operating margin -€53,231
down €53,231, from €31,418 to -€21,812
- Financial income +€3,594
up €3,594 (+222%), from €1,617 to €5,211
- Financial charges -€1,097
down €1,097 (-254%), from -€432 to -€1,528
- Depreciation -€811
down €811 (-63.6%), from €1,275 to €464
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 | €185,897 | €157,662 | -€28,235 | -15.2% |
| Fixed assets | 21/28 | €1,263 | €1,021 | -€242 | -19.2% |
| Tangible fixed assets | 22/27 | €1,263 | €1,021 | -€242 | -19.2% |
| Plant, machinery and equipment | 23 | €3 | €0 | -€3 | -100% |
| Furniture and vehicles | 24 | €1,260 | €1,021 | -€239 | -19.0% |
| Current assets | 29/58 | €184,633 | €156,641 | -€27,993 | -15.2% |
| Amounts receivable within one year | 40/41 | €18,842 | €1,454 | -€17,388 | -92.3% |
| Trade receivables | 40 | €503 | €0 | -€503 | -100% |
| Other amounts receivable | 41 | €18,339 | €1,454 | -€16,886 | -92.1% |
| Current investments | 50/53 | €91,563 | €81,780 | -€9,783 | -10.7% |
| Cash at bank and in hand | 54/58 | €71,713 | €22,417 | -€49,296 | -68.7% |
| Deferred charges and accrued income | 490/1 | €2,516 | €50,991 | +€48,475 | +1,927% |
| Total equity and liabilities | 10/49 | €185,897 | €157,662 | -€28,235 | -15.2% |
| Equity | 10/15 | €148,417 | €97,924 | -€50,493 | -34.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €129,817 | €97,286 | -€32,531 | -25.1% |
| Distributable reserves | 133 | €129,817 | €97,286 | -€32,531 | -25.1% |
| Profit (loss) carried forward | 14 | €0 | -€17,962 | -€17,962 | |
| Amounts payable | 17/49 | €37,480 | €59,737 | +€22,258 | +59.4% |
| Amounts payable within one year | 42/48 | €37,080 | €55,012 | +€17,932 | +48.4% |
| Trade debts | 44 | €10,044 | €16,981 | +€6,937 | +69.1% |
| Suppliers | 440/4 | €10,044 | €16,981 | +€6,937 | +69.1% |
| Taxes, remuneration and social security | 45 | €8,559 | €7,127 | -€1,433 | -16.7% |
| Taxes | 450/3 | €8,559 | €7,127 | -€1,433 | -16.7% |
| Other amounts payable | 47/48 | €18,477 | €30,904 | +€12,428 | +67.3% |
| Accrued charges and deferred income | 492/3 | €400 | €4,726 | +€4,326 | +1,081% |
| Remuneration, social security and pensions | 62 | €157 | €405 | +€249 | +159% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,275 | €464 | -€811 | -63.6% |
| Other operating charges | 640/8 | €672 | €465 | -€207 | -30.8% |
| Non-recurring operating charges | 66A | - | €1,263 | +€1,263 | |
| Gross operating margin | 9900 | €31,418 | -€21,812 | -€53,231 | |
| Operating profit (loss) | 9901 | €29,315 | -€24,410 | -€53,725 | |
| Financial income | 75/76B | €1,617 | €5,211 | +€3,594 | +222% |
| Recurring financial income | 75 | €1,617 | €5,211 | +€3,594 | +222% |
| Financial charges | 65/66B | -€432 | -€1,528 | -€1,097 | -254% |
| Recurring financial charges | 65 | -€432 | -€1,528 | -€1,097 | -254% |
| Profit (loss) for the period before taxes | 9903 | €31,363 | -€17,671 | -€49,034 | |
| Income taxes | 67/77 | €286 | €291 | +€5 | +1.6% |
| Profit (loss) for the period | 9904 | €31,077 | -€17,962 | -€49,039 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,077 | -€17,962 | -€49,039 |
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 17 October 2026 via checked.be.