BEHEMOTH MANAGEMENT & 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.
BEHEMOTH MANAGEMENT & CONSULTING
Largest movements
- Receivables within one year +€5,231
up €5,231 (+47.8%), from €10,945 to €16,176
- Cash +€3,826
up €3,826 (+65.9%), from €5,804 to €9,630
mainly Trade debts (+€16,053) and Deferred charges and accrued income (+€1,657)
- Deferred charges and accrued income -€1,657
down €1,657 (-18.5%), from €8,970 to €7,313
- Tangible fixed assets -€1,196
down €1,196 (-22.7%), from €5,277 to €4,081
of which Furniture and vehicles: -€883
- Trade debts +€16,053
up €16,053 (+353%), from €4,546 to €20,599
- Other debts -€9,985
no longer reported in 2025 (was €9,985)
- Profit (loss) carried forward +€1,490
up €1,490 (+27.8%), from €5,358 to €6,848
- Tax, wage and social debts -€1,354
down €1,354 (-15.6%), from €8,657 to €7,303
of which Remuneration and social security: -€3,556
- Gross operating margin +€2,554
up €2,554 (+105%), from €2,440 to €4,994
- Taxes +€1,420
up €1,420 (+196%), from €725 to €2,145
- Financial income -€63
down €63 (-84.0%), from €75 to €12
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 | €31,046 | €37,250 | +€6,204 | +20.0% |
| Fixed assets | 21/28 | €5,327 | €4,131 | -€1,196 | -22.5% |
| Tangible fixed assets | 22/27 | €5,277 | €4,081 | -€1,196 | -22.7% |
| Furniture and vehicles | 24 | €4,182 | €3,299 | -€883 | -21.1% |
| Other tangible fixed assets | 26 | €1,095 | €782 | -€313 | -28.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €25,719 | €33,119 | +€7,400 | +28.8% |
| Amounts receivable within one year | 40/41 | €10,945 | €16,176 | +€5,231 | +47.8% |
| Trade receivables | 40 | €10,945 | €16,176 | +€5,231 | +47.8% |
| Cash at bank and in hand | 54/58 | €5,804 | €9,630 | +€3,826 | +65.9% |
| Deferred charges and accrued income | 490/1 | €8,970 | €7,313 | -€1,657 | -18.5% |
| Total equity and liabilities | 10/49 | €31,046 | €37,250 | +€6,204 | +20.0% |
| Equity | 10/15 | €7,858 | €9,348 | +€1,490 | +19.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Profit (loss) carried forward | 14 | €5,358 | €6,848 | +€1,490 | +27.8% |
| Amounts payable | 17/49 | €23,188 | €27,902 | +€4,714 | +20.3% |
| Amounts payable within one year | 42/48 | €23,188 | €27,902 | +€4,714 | +20.3% |
| Trade debts | 44 | €4,546 | €20,599 | +€16,053 | +353% |
| Suppliers | 440/4 | €4,546 | €20,599 | +€16,053 | +353% |
| Taxes, remuneration and social security | 45 | €8,657 | €7,303 | -€1,354 | -15.6% |
| Taxes | 450/3 | €5,101 | €7,303 | +€2,202 | +43.2% |
| Remuneration and social security | 454/9 | €3,556 | - | -€3,556 | |
| Other amounts payable | 47/48 | €9,985 | - | -€9,985 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,196 | €1,196 | = | 0.0% |
| Other operating charges | 640/8 | €23 | - | -€23 | |
| Gross operating margin | 9900 | €2,440 | €4,994 | +€2,554 | +105% |
| Operating profit (loss) | 9901 | €1,221 | €3,798 | +€2,577 | +211% |
| Financial income | 75/76B | €75 | €12 | -€63 | -84.0% |
| Recurring financial income | 75 | €75 | €12 | -€63 | -84.0% |
| Financial charges | 65/66B | €182 | €175 | -€7 | -3.8% |
| Recurring financial charges | 65 | €182 | €175 | -€7 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €1,114 | €3,635 | +€2,521 | +226% |
| Income taxes | 67/77 | €725 | €2,145 | +€1,420 | +196% |
| Profit (loss) for the period | 9904 | €389 | €1,490 | +€1,101 | +283% |
| Profit (loss) for the period to be appropriated | 9905 | €389 | €1,490 | +€1,101 | +283% |
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.