BEIJ CONSULT: 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.
BEIJ CONSULT
Largest movements
- Cash -€3,526
down €3,526 (-7.3%), from €48,315 to €44,789
mainly Other debts (-€6,380) and Receivables within one year (-€962)
- Receivables within one year +€962
up €962 (+217.6%), from €442 to €1,404
- Other debts -€6,380
down €6,380 (-69.0%), from €9,244 to €2,864
- Profit (loss) carried forward +€3,343
up €3,343 (+17.4%), from €19,158 to €22,501
- Tax, wage and social debts +€526
up €526 (+52.4%), from €1,004 to €1,530
- Gross operating margin +€1,994
up €1,994 (+62.7%), from €3,179 to €5,173
- Purchases and services -€1,994
down €1,994 (-14.4%), from €13,821 to €11,827
- Taxes +€350
up €350 (+37.2%), from €942 to €1,292
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 | €48,757 | €46,193 | -€2,564 | -5.3% |
| Current assets | 29/58 | €48,757 | €46,193 | -€2,564 | -5.3% |
| Amounts receivable within one year | 40/41 | €442 | €1,404 | +€962 | +217.6% |
| Other amounts receivable | 41 | €442 | €1,404 | +€962 | +217.6% |
| Cash at bank and in hand | 54/58 | €48,315 | €44,789 | -€3,526 | -7.3% |
| Total equity and liabilities | 10/49 | €48,757 | €46,193 | -€2,564 | -5.3% |
| Equity | 10/15 | €38,456 | €41,799 | +€3,343 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €698 | €698 | = | 0.0% |
| Non-distributable reserves | 130/1 | €698 | €698 | = | 0.0% |
| Reserves not available under the articles | 1311 | €698 | €698 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,158 | €22,501 | +€3,343 | +17.4% |
| Amounts payable | 17/49 | €10,301 | €4,394 | -€5,907 | -57.3% |
| Amounts payable within one year | 42/48 | €10,248 | €4,394 | -€5,854 | -57.1% |
| Taxes, remuneration and social security | 45 | €1,004 | €1,530 | +€526 | +52.4% |
| Taxes | 450/3 | €1,004 | €1,530 | +€526 | +52.4% |
| Other amounts payable | 47/48 | €9,244 | €2,864 | -€6,380 | -69.0% |
| Accrued charges and deferred income | 492/3 | €53 | - | -€53 | |
| Turnover | 70 | €17,000 | €17,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,821 | €11,827 | -€1,994 | -14.4% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €3,179 | €5,173 | +€1,994 | +62.7% |
| Operating profit (loss) | 9901 | €2,792 | €4,773 | +€1,981 | +71.0% |
| Financial charges | 65/66B | €146 | €138 | -€8 | -5.5% |
| Recurring financial charges | 65 | €146 | €138 | -€8 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €2,646 | €4,635 | +€1,989 | +75.2% |
| Income taxes | 67/77 | €942 | €1,292 | +€350 | +37.2% |
| Profit (loss) for the period | 9904 | €1,704 | €3,343 | +€1,639 | +96.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,704 | €3,343 | +€1,639 | +96.2% |
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 12 October 2026 via checked.be.