BEGO Consulting & Development: 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.
BEGO Consulting & Development
Largest movements
- Cash +€106,106
up €106,106 (+269.0%), from €39,441 to €145,546
mainly Net result for the year (+€111,187) and Tax, wage and social debts (+€43,501)
- Stocks and contracts +€18,352
up €18,352 (+23.1%), from €79,294 to €97,645
- Tangible fixed assets -€13,465
down €13,465 (-28.9%), from €46,617 to €33,152
of which Furniture and vehicles: -€12,993
- Receivables within one year -€12,657
down €12,657 (-75.6%), from €16,737 to €4,081
of which Trade receivables: -€7,258
- Reserves +€111,187
up €111,187 (+132.9%), from €83,655 to €194,842
- Tax, wage and social debts +€43,501
up €43,501 (+267.6%), from €16,258 to €59,759
- Trade debts -€40,173
down €40,173 (-96.8%), from €41,522 to €1,349
- Debts after one year -€15,157
down €15,157 (-66.0%), from €22,950 to €7,794
- Gross operating margin +€90,104
up €90,104 (+125.4%), from €71,880 to €161,984
- Taxes +€24,474
up €24,474 (+239.9%), from €10,200 to €34,674
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 | €183,013 | €281,401 | +€98,388 | +53.8% |
| Fixed assets | 21/28 | €46,617 | €33,152 | -€13,465 | -28.9% |
| Tangible fixed assets | 22/27 | €46,617 | €33,152 | -€13,465 | -28.9% |
| Plant, machinery and equipment | 23 | €1,113 | €641 | -€472 | -42.4% |
| Furniture and vehicles | 24 | €45,504 | €32,511 | -€12,993 | -28.6% |
| Current assets | 29/58 | €136,397 | €248,249 | +€111,852 | +82.0% |
| Stocks and contracts in progress | 3 | €79,294 | €97,645 | +€18,352 | +23.1% |
| Stocks | 30/36 | €79,294 | €97,645 | +€18,352 | +23.1% |
| Amounts receivable within one year | 40/41 | €16,737 | €4,081 | -€12,657 | -75.6% |
| Trade receivables | 40 | €9,222 | €1,964 | -€7,258 | -78.7% |
| Other amounts receivable | 41 | €7,515 | €2,116 | -€5,399 | -71.8% |
| Cash at bank and in hand | 54/58 | €39,441 | €145,546 | +€106,106 | +269.0% |
| Deferred charges and accrued income | 490/1 | €925 | €977 | +€52 | +5.6% |
| Total equity and liabilities | 10/49 | €183,013 | €281,401 | +€98,388 | +53.8% |
| Equity | 10/15 | €86,155 | €197,342 | +€111,187 | +129.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €83,655 | €194,842 | +€111,187 | +132.9% |
| Distributable reserves | 133 | €83,655 | €194,842 | +€111,187 | +132.9% |
| Amounts payable | 17/49 | €96,858 | €84,059 | -€12,799 | -13.2% |
| Amounts payable after more than one year | 17 | €22,950 | €7,794 | -€15,157 | -66.0% |
| Financial debts | 170/4 | €22,950 | €7,794 | -€15,157 | -66.0% |
| Amounts payable within one year | 42/48 | €73,908 | €76,265 | +€2,357 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €14,600 | €15,157 | +€557 | +3.8% |
| Trade debts | 44 | €41,522 | €1,349 | -€40,173 | -96.8% |
| Suppliers | 440/4 | €41,522 | €1,349 | -€40,173 | -96.8% |
| Taxes, remuneration and social security | 45 | €16,258 | €59,759 | +€43,501 | +267.6% |
| Taxes | 450/3 | €16,258 | €59,759 | +€43,501 | +267.6% |
| Other amounts payable | 47/48 | €1,528 | - | -€1,528 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,497 | €13,722 | +€225 | +1.7% |
| Other operating charges | 640/8 | €626 | €983 | +€357 | +57.0% |
| Gross operating margin | 9900 | €71,880 | €161,984 | +€90,104 | +125.4% |
| Operating profit (loss) | 9901 | €57,757 | €147,279 | +€89,522 | +155.0% |
| Financial income | 75/76B | €181 | €57 | -€124 | -68.7% |
| Recurring financial income | 75 | €181 | €57 | -€124 | -68.7% |
| Financial charges | 65/66B | €1,946 | €1,474 | -€472 | -24.2% |
| Recurring financial charges | 65 | €1,946 | €1,474 | -€472 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €55,992 | €145,861 | +€89,869 | +160.5% |
| Income taxes | 67/77 | €10,200 | €34,674 | +€24,474 | +239.9% |
| Profit (loss) for the period | 9904 | €45,792 | €111,187 | +€65,395 | +142.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,792 | €111,187 | +€65,395 | +142.8% |
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 9 October 2026 via checked.be.