BEHIGH CONSULTING: what changed
Two fiscal 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.
BEHIGH CONSULTING
Largest movements
- Cash -€47,574
down €47,574 (-55.5%), from €85,696 to €38,122
mainly Investment in fixed assets (net) (-€51,297) and Trade debts (-€19,831)
- Tangible fixed assets +€25,188
up €25,188 (+13.7%), from €183,704 to €208,893
of which Furniture and vehicles: +€17,985
- Receivables within one year +€9,042
up €9,042 (+77.1%), from €11,723 to €20,766
of which Trade receivables: +€7,529
- Current investments -€5,000
down €5,000 (-16.7%), from €30,000 to €25,000
- Trade debts -€19,831
down €19,831 (-86.2%), from €23,016 to €3,185
- Reserves +€18,681
up €18,681 (+20.3%), from €91,860 to €110,541
of which Distributable reserves: +€18,681
- Tax, wage and social debts -€17,065
down €17,065 (-81.2%), from €21,012 to €3,947
of which Taxes: -€14,757
- Other debts -€13,315
down €13,315 (-88.4%), from €15,056 to €1,741
- Debts after one year +€8,843
up €8,843 (+40.8%), from €21,653 to €30,496
- Gross operating margin +€26,458
up €26,458 (+35.4%), from €74,703 to €101,161
- Depreciation +€2,152
up €2,152 (+9.0%), from €23,957 to €26,109
- Taxes +€2,116
up €2,116 (+11.9%), from €17,761 to €19,877
- Other operating charges +€1,263
up €1,263 (+29.9%), from €4,225 to €5,488
- Financial income -€1,125
down €1,125 (-79.4%), from €1,417 to €292
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 | €317,830 | €296,873 | -€20,957 | -6.6% |
| Fixed assets | 21/28 | €183,704 | €208,893 | +€25,188 | +13.7% |
| Tangible fixed assets | 22/27 | €183,704 | €208,893 | +€25,188 | +13.7% |
| Land and buildings | 22 | €24,546 | €21,609 | -€2,937 | -12.0% |
| Plant, machinery and equipment | 23 | €13,557 | €11,518 | -€2,039 | -15.0% |
| Furniture and vehicles | 24 | €64,803 | €82,789 | +€17,985 | +27.8% |
| Other tangible fixed assets | 26 | €80,798 | €92,977 | +€12,179 | +15.1% |
| Current assets | 29/58 | €134,126 | €87,981 | -€46,145 | -34.4% |
| Amounts receivable within one year | 40/41 | €11,723 | €20,766 | +€9,042 | +77.1% |
| Trade receivables | 40 | €9,031 | €16,560 | +€7,529 | +83.4% |
| Other amounts receivable | 41 | €2,693 | €4,206 | +€1,513 | +56.2% |
| Current investments | 50/53 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Cash at bank and in hand | 54/58 | €85,696 | €38,122 | -€47,574 | -55.5% |
| Deferred charges and accrued income | 490/1 | €6,707 | €4,093 | -€2,613 | -39.0% |
| Total equity and liabilities | 10/49 | €317,830 | €296,873 | -€20,957 | -6.6% |
| Equity | 10/15 | €227,192 | €245,874 | +€18,681 | +8.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €91,860 | €110,541 | +€18,681 | +20.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €90,000 | €108,681 | +€18,681 | +20.8% |
| Profit (loss) carried forward | 14 | €129,132 | €129,132 | = | 0.0% |
| Amounts payable | 17/49 | €90,638 | €51,000 | -€39,638 | -43.7% |
| Amounts payable after more than one year | 17 | €21,653 | €30,496 | +€8,843 | +40.8% |
| Financial debts | 170/4 | €21,653 | €30,496 | +€8,843 | +40.8% |
| Amounts payable within one year | 42/48 | €68,767 | €20,504 | -€48,263 | -70.2% |
| Current portion of amounts payable after more than one year | 42 | €9,683 | €11,631 | +€1,948 | +20.1% |
| Trade debts | 44 | €23,016 | €3,185 | -€19,831 | -86.2% |
| Suppliers | 440/4 | €23,016 | €3,185 | -€19,831 | -86.2% |
| Taxes, remuneration and social security | 45 | €21,012 | €3,947 | -€17,065 | -81.2% |
| Taxes | 450/3 | €18,704 | €3,947 | -€14,757 | -78.9% |
| Remuneration and social security | 454/9 | €2,308 | - | -€2,308 | |
| Other amounts payable | 47/48 | €15,056 | €1,741 | -€13,315 | -88.4% |
| Accrued charges and deferred income | 492/3 | €218 | - | -€218 | |
| Non-recurring operating income | 76A | €1,857 | €2,535 | +€678 | +36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,957 | €26,109 | +€2,152 | +9.0% |
| Other operating charges | 640/8 | €4,225 | €5,488 | +€1,263 | +29.9% |
| Non-recurring operating charges | 66A | €2,338 | €14,854 | +€12,517 | +535.4% |
| Gross operating margin | 9900 | €74,703 | €101,161 | +€26,458 | +35.4% |
| Operating profit (loss) | 9901 | €44,182 | €54,709 | +€10,527 | +23.8% |
| Financial income | 75/76B | €1,417 | €292 | -€1,125 | -79.4% |
| Recurring financial income | 75 | €1,417 | €292 | -€1,125 | -79.4% |
| Financial charges | 65/66B | €1,795 | €1,942 | +€148 | +8.2% |
| Recurring financial charges | 65 | €1,795 | €1,942 | +€148 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €43,805 | €53,059 | +€9,254 | +21.1% |
| Income taxes | 67/77 | €17,761 | €19,877 | +€2,116 | +11.9% |
| Profit (loss) for the period | 9904 | €26,043 | €33,181 | +€7,138 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,043 | €33,181 | +€7,138 | +27.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.