BeGlad 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.
BeGlad Consulting
Largest movements
- Cash +€52,661
up €52,661 (+29.7%), from €177,210 to €229,871
mainly Net result for the year (+€55,159) and Other debts (+€55,149)
- Tangible fixed assets -€15,320
down €15,320 (-8.8%), from €174,138 to €158,818
of which Furniture and vehicles: -€12,922
- Other debts +€55,149
up €55,149 (+56.6%), from €97,430 to €152,579
- Debts after one year -€14,701
down €14,701 (-11.1%), from €132,238 to €117,537
- Financial charges -€12,419
down €12,419 (-53.4%), from €23,268 to €10,849
- Gross operating margin +€4,091
up €4,091 (+4.5%), from €91,176 to €95,267
- Other operating charges -€1,462
down €1,462 (-43.0%), from €3,400 to €1,938
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 | €373,360 | €409,446 | +€36,086 | +9.7% |
| Fixed assets | 21/28 | €174,138 | €158,818 | -€15,320 | -8.8% |
| Tangible fixed assets | 22/27 | €174,138 | €158,818 | -€15,320 | -8.8% |
| Land and buildings | 22 | €122,280 | €119,128 | -€3,152 | -2.6% |
| Plant, machinery and equipment | 23 | €714 | €1,468 | +€754 | +106% |
| Furniture and vehicles | 24 | €51,144 | €38,222 | -€12,922 | -25.3% |
| Current assets | 29/58 | €199,222 | €250,629 | +€51,406 | +25.8% |
| Amounts receivable within one year | 40/41 | €19,683 | €18,246 | -€1,437 | -7.3% |
| Trade receivables | 40 | €15,633 | €17,446 | +€1,813 | +11.6% |
| Other amounts receivable | 41 | €4,050 | €800 | -€3,250 | -80.2% |
| Cash at bank and in hand | 54/58 | €177,210 | €229,871 | +€52,661 | +29.7% |
| Deferred charges and accrued income | 490/1 | €2,329 | €2,512 | +€183 | +7.9% |
| Total equity and liabilities | 10/49 | €373,360 | €409,446 | +€36,086 | +9.7% |
| Equity | 10/15 | €109,223 | €109,223 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,763 | €88,763 | = | 0.0% |
| Amounts payable | 17/49 | €264,137 | €300,223 | +€36,086 | +13.7% |
| Amounts payable after more than one year | 17 | €132,238 | €117,537 | -€14,701 | -11.1% |
| Financial debts | 170/4 | €132,238 | €117,537 | -€14,701 | -11.1% |
| Amounts payable within one year | 42/48 | €131,899 | €182,686 | +€50,787 | +38.5% |
| Current portion of amounts payable after more than one year | 42 | €14,066 | €14,701 | +€636 | +4.5% |
| Trade debts | 44 | €6,574 | €5,113 | -€1,462 | -22.2% |
| Suppliers | 440/4 | €6,574 | €5,113 | -€1,462 | -22.2% |
| Taxes, remuneration and social security | 45 | €13,829 | €10,293 | -€3,535 | -25.6% |
| Taxes | 450/3 | €11,829 | €10,293 | -€1,535 | -13.0% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €97,430 | €152,579 | +€55,149 | +56.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,088 | €16,299 | +€211 | +1.3% |
| Other operating charges | 640/8 | €3,400 | €1,938 | -€1,462 | -43.0% |
| Gross operating margin | 9900 | €91,176 | €95,267 | +€4,091 | +4.5% |
| Operating profit (loss) | 9901 | €71,688 | €77,030 | +€5,342 | +7.5% |
| Financial income | 75/76B | €386 | €1,005 | +€619 | +161% |
| Recurring financial income | 75 | €386 | €1,005 | +€619 | +161% |
| Financial charges | 65/66B | €23,268 | €10,849 | -€12,419 | -53.4% |
| Recurring financial charges | 65 | €23,268 | €10,849 | -€12,419 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | €48,806 | €67,186 | +€18,380 | +37.7% |
| Income taxes | 67/77 | €12,950 | €12,027 | -€923 | -7.1% |
| Profit (loss) for the period | 9904 | €35,856 | €55,159 | +€19,303 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,856 | €55,159 | +€19,303 | +53.8% |
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.