BEHI 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.
BEHI CONSULTING
Largest movements
- Cash +€12,517
up €12,517 (+55.6%), from €22,519 to €35,036
mainly Net result for the year (+€38,316) and Other debts (+€7,319)
- Receivables within one year -€1,011
down €1,011 (-4.8%), from €21,014 to €20,003
of which Other amounts receivable: -€604
- Tangible fixed assets -€988
down €988 (-66.4%), from €1,488 to €500
- Other debts +€7,319
up €7,319 (+23.6%), from €31,039 to €38,358
- Tax, wage and social debts +€2,663
up €2,663 (+27.9%), from €9,530 to €12,193
of which Taxes: +€2,663
- Gross operating margin +€7,402
up €7,402 (+16.9%), from €43,781 to €51,183
- Taxes +€1,080
up €1,080 (+11.3%), from €9,555 to €10,636
- Depreciation -€762
down €762 (-43.6%), from €1,749 to €988
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 | €45,751 | €56,159 | +€10,408 | +22.7% |
| Fixed assets | 21/28 | €1,488 | €500 | -€988 | -66.4% |
| Tangible fixed assets | 22/27 | €1,488 | €500 | -€988 | -66.4% |
| Furniture and vehicles | 24 | €1,488 | €500 | -€988 | -66.4% |
| Current assets | 29/58 | €44,264 | €55,659 | +€11,395 | +25.7% |
| Amounts receivable within one year | 40/41 | €21,014 | €20,003 | -€1,011 | -4.8% |
| Trade receivables | 40 | €19,996 | €19,590 | -€407 | -2.0% |
| Other amounts receivable | 41 | €1,017 | €413 | -€604 | -59.4% |
| Cash at bank and in hand | 54/58 | €22,519 | €35,036 | +€12,517 | +55.6% |
| Deferred charges and accrued income | 490/1 | €731 | €619 | -€112 | -15.3% |
| Total equity and liabilities | 10/49 | €45,751 | €56,159 | +€10,408 | +22.7% |
| Equity | 10/15 | €1,500 | €1,500 | = | 0.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Amounts payable | 17/49 | €44,251 | €54,659 | +€10,408 | +23.5% |
| Amounts payable within one year | 42/48 | €44,251 | €54,659 | +€10,408 | +23.5% |
| Trade debts | 44 | €3,682 | €4,108 | +€426 | +11.6% |
| Suppliers | 440/4 | €3,682 | €4,108 | +€426 | +11.6% |
| Taxes, remuneration and social security | 45 | €9,530 | €12,193 | +€2,663 | +27.9% |
| Taxes | 450/3 | €9,530 | €12,193 | +€2,663 | +27.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €31,039 | €38,358 | +€7,319 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,749 | €988 | -€762 | -43.6% |
| Other operating charges | 640/8 | €1,070 | €706 | -€364 | -34.0% |
| Gross operating margin | 9900 | €43,781 | €51,183 | +€7,402 | +16.9% |
| Operating profit (loss) | 9901 | €40,961 | €49,489 | +€8,527 | +20.8% |
| Financial income | 75/76B | €372 | €3 | -€369 | -99.3% |
| Recurring financial income | 75 | €372 | €3 | -€369 | -99.3% |
| Financial charges | 65/66B | €739 | €540 | -€199 | -26.9% |
| Recurring financial charges | 65 | €739 | €540 | -€199 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €40,594 | €48,951 | +€8,357 | +20.6% |
| Income taxes | 67/77 | €9,555 | €10,636 | +€1,080 | +11.3% |
| Profit (loss) for the period | 9904 | €31,039 | €38,316 | +€7,277 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,039 | €38,316 | +€7,277 | +23.4% |
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 17 October 2026 via checked.be.