BeFin Consulting: 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.
BeFin Consulting
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash +€20,862
up €20,862 (+35.2%), from €59,290 to €80,152
mainly Net result for the year (+€78,831) and Tax, wage and social debts (+€26,904)
- Receivables within one year +€15,823
up €15,823 (+252.7%), from €6,261 to €22,084
of which Trade receivables: +€15,822
- Tangible fixed assets -€6,977
down €6,977 (-17.7%), from €39,414 to €32,437
- Profit (loss) carried forward +€78,831
up €78,831 (+153.8%), from €51,269 to €130,100
- Tax, wage and social debts +€26,904
up €26,904 (+457.8%), from €5,876 to €32,780
- Other debts -€16,747
down €16,747 (-90.2%), from €18,571 to €1,824
- Debts after one year -€8,009
down €8,009 (-51.1%), from €15,670 to €7,662
- Gross operating margin +€29,780
up €29,780 (+36.3%), from €82,070 to €111,850
- Taxes +€6,838
up €6,838 (+48.2%), from €14,199 to €21,037
- Financial charges -€2,058
down €2,058 (-67.4%), from €3,051 to €993
- Staff costs -€1,707
down €1,707 (-100.0%), from €1,707 to €0
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.
Cash bridge derived
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 | €107,349 | €187,133 | +€79,784 | +74.3% |
| Fixed assets | 21/28 | €39,414 | €32,437 | -€6,977 | -17.7% |
| Tangible fixed assets | 22/27 | €39,414 | €32,437 | -€6,977 | -17.7% |
| Furniture and vehicles | 24 | €39,414 | €32,437 | -€6,977 | -17.7% |
| Current assets | 29/58 | €67,935 | €154,696 | +€86,761 | +127.7% |
| Amounts receivable within one year | 40/41 | €6,261 | €22,084 | +€15,823 | +252.7% |
| Trade receivables | 40 | €6,261 | €22,083 | +€15,822 | +252.7% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €59,290 | €80,152 | +€20,862 | +35.2% |
| Deferred charges and accrued income | 490/1 | €2,385 | €2,460 | +€76 | +3.2% |
| Total equity and liabilities | 10/49 | €107,349 | €187,133 | +€79,784 | +74.3% |
| Equity | 10/15 | €57,269 | €136,100 | +€78,831 | +137.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,269 | €130,100 | +€78,831 | +153.8% |
| Amounts payable | 17/49 | €50,080 | €51,033 | +€953 | +1.9% |
| Amounts payable after more than one year | 17 | €15,670 | €7,662 | -€8,009 | -51.1% |
| Financial debts | 170/4 | €15,670 | €7,662 | -€8,009 | -51.1% |
| Amounts payable within one year | 42/48 | €32,620 | €42,629 | +€10,009 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €7,659 | €8,009 | +€350 | +4.6% |
| Trade debts | 44 | €513 | €16 | -€498 | -97.0% |
| Suppliers | 440/4 | €513 | €16 | -€498 | -97.0% |
| Taxes, remuneration and social security | 45 | €5,876 | €32,780 | +€26,904 | +457.8% |
| Taxes | 450/3 | €5,876 | €32,780 | +€26,904 | +457.8% |
| Other amounts payable | 47/48 | €18,571 | €1,824 | -€16,747 | -90.2% |
| Accrued charges and deferred income | 492/3 | €1,790 | €743 | -€1,047 | -58.5% |
| Remuneration, social security and pensions | 62 | €1,707 | €0 | -€1,707 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,390 | €10,498 | -€892 | -7.8% |
| Other operating charges | 640/8 | €460 | €501 | +€41 | +9.0% |
| Gross operating margin | 9900 | €82,070 | €111,850 | +€29,780 | +36.3% |
| Operating profit (loss) | 9901 | €68,514 | €100,850 | +€32,337 | +47.2% |
| Financial income | 75/76B | €5 | €11 | +€6 | +111.0% |
| Recurring financial income | 75 | €5 | €11 | +€6 | +111.0% |
| Financial charges | 65/66B | €3,051 | €993 | -€2,058 | -67.4% |
| Recurring financial charges | 65 | €3,051 | €993 | -€2,058 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | €65,467 | €99,868 | +€34,400 | +52.5% |
| Income taxes | 67/77 | €14,199 | €21,037 | +€6,838 | +48.2% |
| Profit (loss) for the period | 9904 | €51,269 | €78,831 | +€27,562 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51,269 | €78,831 | +€27,562 | +53.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.