BEHEER EN MANAGEMENT: what changed
What changed
BEHEER EN MANAGEMENT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€16,960
2024 · -€29,771+€12,811
Equity
€432,931
2024 · €449,891-€16,960
Cash
€45,418
2024 · €112,264-€66,845
Balance sheet total
€605,849
2024 · €673,550-€67,702
Largest movements
Assets
- Cash -€66,845
down €66,845 (-59.5%), from €112,264 to €45,418
mainly Other debts (-€53,288) and Investment in fixed assets (net) (-€27,983)
Equity and liabilities
- Other debts -€53,288
down €53,288 (-47.8%), from €111,538 to €58,250
- Reserves -€18,523
down €18,523 (-5.2%), from €357,553 to €339,030
Income statement
- Depreciation -€19,581
down €19,581 (-43.1%), from €45,470 to €25,889
- Financial income -€8,527
no longer reported in 2025 (was €8,527)
- Other operating charges -€1,938
down €1,938 (-24.6%), from €7,873 to €5,935
- Taxes +€964
up €964 (+158%), from €609 to €1,573
- Financial charges -€652
down €652 (-6.5%), from €9,967 to €9,315
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€29,771
Gross operating margin
+€131
Depreciation
+€19,581
Other operating charges
+€1,938
Financial income
-€8,527
Financial charges
+€652
Taxes
-€964
Result 2025
-€16,960
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€38,863
Investment
-€27,983
Financing
€0
Cash 2024
€112,264
From operations (derived)
-€38,863
Net result for the year
-€16,960
Depreciation
+€25,889
Receivables within one year
+€2,950
Trade debts
-€2,699
Tax, wage and social debts
+€600
Other debts
-€53,288
Accrued charges and deferred income
+€4,645
Investment (derived)
-€27,983
Investment in fixed assets (net)
-€27,983
Cash 2025
€45,418
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €673,550 | €605,849 | -€67,702 | -10.1% |
| Fixed assets | 21/28 | €555,937 | €558,030 | +€2,094 | +0.4% |
| Tangible fixed assets | 22/27 | €554,937 | €557,030 | +€2,094 | +0.4% |
| Furniture and vehicles | 24 | €17,133 | €12,840 | -€4,293 | -25.1% |
| Other tangible fixed assets | 26 | €537,804 | €544,190 | +€6,386 | +1.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €117,614 | €47,818 | -€69,795 | -59.3% |
| Amounts receivable within one year | 40/41 | €5,350 | €2,400 | -€2,950 | -55.1% |
| Trade receivables | 40 | €2,400 | €2,400 | = | 0.0% |
| Other amounts receivable | 41 | €2,950 | - | -€2,950 | |
| Cash at bank and in hand | 54/58 | €112,264 | €45,418 | -€66,845 | -59.5% |
| Total equity and liabilities | 10/49 | €673,550 | €605,849 | -€67,702 | -10.1% |
| Equity | 10/15 | €449,891 | €432,931 | -€16,960 | -3.8% |
| Contributions | 10/11 | €149,482 | €149,482 | = | 0.0% |
| Reserves | 13 | €357,553 | €339,030 | -€18,523 | -5.2% |
| Tax-exempt reserves | 132 | €357,553 | €339,030 | -€18,523 | -5.2% |
| Profit (loss) carried forward | 14 | -€57,144 | -€55,581 | +€1,563 | +2.7% |
| Amounts payable | 17/49 | €223,659 | €172,917 | -€50,742 | -22.7% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €117,229 | €61,842 | -€55,387 | -47.2% |
| Trade debts | 44 | €5,691 | €2,992 | -€2,699 | -47.4% |
| Suppliers | 440/4 | €5,691 | €2,992 | -€2,699 | -47.4% |
| Taxes, remuneration and social security | 45 | - | €600 | +€600 | |
| Taxes | 450/3 | - | €600 | +€600 | |
| Other amounts payable | 47/48 | €111,538 | €58,250 | -€53,288 | -47.8% |
| Accrued charges and deferred income | 492/3 | €6,430 | €11,075 | +€4,645 | +72.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,470 | €25,889 | -€19,581 | -43.1% |
| Other operating charges | 640/8 | €7,873 | €5,935 | -€1,938 | -24.6% |
| Gross operating margin | 9900 | €25,622 | €25,752 | +€131 | +0.5% |
| Operating profit (loss) | 9901 | -€27,722 | -€6,072 | +€21,650 | +78.1% |
| Financial income | 75/76B | €8,527 | - | -€8,527 | |
| Recurring financial income | 75 | €8,527 | - | -€8,527 | |
| Financial charges | 65/66B | €9,967 | €9,315 | -€652 | -6.5% |
| Recurring financial charges | 65 | €9,967 | €9,315 | -€652 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,162 | -€15,387 | +€13,775 | +47.2% |
| Income taxes | 67/77 | €609 | €1,573 | +€964 | +158% |
| Profit (loss) for the period | 9904 | -€29,771 | -€16,960 | +€12,811 | +43.0% |
| Transfer from tax-exempt reserves | 789 | €29,650 | €18,523 | -€11,127 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€121 | €1,563 | +€1,684 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.