BEGGAR CONSULTANCY: 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.
BEGGAR CONSULTANCY
Largest movements
- Receivables within one year +€52,275
up €52,275 (+1,110%), from €4,711 to €56,986
of which Other amounts receivable: +€37,302
- Cash +€30,134
up €30,134 (+20.0%), from €150,457 to €180,592
mainly Net result for the year (+€80,228) and Tax, wage and social debts (+€1,883)
- Reserves +€80,228
up €80,228 (+57.6%), from €139,327 to €219,555
- Gross operating margin +€23,352
up €23,352 (+29.6%), from €78,791 to €102,143
- Taxes +€4,703
up €4,703 (+30.0%), from €15,677 to €20,380
- Financial income +€1,392
up €1,392 (+3,481,150%), from €0 to €1,393
- Depreciation +€1,115
up €1,115 (+166%), from €670 to €1,785
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 | €162,111 | €244,378 | +€82,267 | +50.7% |
| Fixed assets | 21/28 | €4,546 | €4,268 | -€278 | -6.1% |
| Tangible fixed assets | 22/27 | €4,546 | €4,268 | -€278 | -6.1% |
| Plant, machinery and equipment | 23 | €1,360 | €1,040 | -€320 | -23.5% |
| Furniture and vehicles | 24 | €0 | €1,079 | +€1,079 | |
| Leasing and similar rights | 25 | €3,186 | €2,150 | -€1,036 | -32.5% |
| Current assets | 29/58 | €157,565 | €240,110 | +€82,545 | +52.4% |
| Amounts receivable within one year | 40/41 | €4,711 | €56,986 | +€52,275 | +1,110% |
| Trade receivables | 40 | - | €14,974 | +€14,974 | |
| Other amounts receivable | 41 | €4,711 | €42,013 | +€37,302 | +792% |
| Cash at bank and in hand | 54/58 | €150,457 | €180,592 | +€30,134 | +20.0% |
| Deferred charges and accrued income | 490/1 | €2,397 | €2,532 | +€135 | +5.6% |
| Total equity and liabilities | 10/49 | €162,111 | €244,378 | +€82,267 | +50.7% |
| Equity | 10/15 | €149,327 | €229,555 | +€80,228 | +53.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €139,327 | €219,555 | +€80,228 | +57.6% |
| Distributable reserves | 133 | €139,327 | €219,555 | +€80,228 | +57.6% |
| Amounts payable | 17/49 | €12,784 | €14,823 | +€2,039 | +15.9% |
| Amounts payable within one year | 42/48 | €12,784 | €14,823 | +€2,039 | +15.9% |
| Trade debts | 44 | €913 | €460 | -€454 | -49.7% |
| Suppliers | 440/4 | €913 | €460 | -€454 | -49.7% |
| Taxes, remuneration and social security | 45 | €11,730 | €13,613 | +€1,883 | +16.0% |
| Taxes | 450/3 | €11,730 | €13,613 | +€1,883 | +16.0% |
| Other amounts payable | 47/48 | €141 | €751 | +€610 | +433% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €670 | €1,785 | +€1,115 | +166% |
| Other operating charges | 640/8 | €216 | €101 | -€115 | -53.2% |
| Gross operating margin | 9900 | €78,791 | €102,143 | +€23,352 | +29.6% |
| Operating profit (loss) | 9901 | €77,905 | €100,257 | +€22,352 | +28.7% |
| Financial income | 75/76B | €0 | €1,393 | +€1,392 | +3,481,150% |
| Recurring financial income | 75 | €0 | €1,393 | +€1,392 | +3,481,150% |
| Financial charges | 65/66B | €1,022 | €1,042 | +€20 | +2.0% |
| Recurring financial charges | 65 | €1,022 | €1,042 | +€20 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €76,884 | €100,608 | +€23,724 | +30.9% |
| Income taxes | 67/77 | €15,677 | €20,380 | +€4,703 | +30.0% |
| Profit (loss) for the period | 9904 | €61,207 | €80,228 | +€19,021 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €61,207 | €80,228 | +€19,021 | +31.1% |
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 25 October 2026 via checked.be.