BEINFLUENCE: 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.
What changed
BEINFLUENCE
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€265,862
2024 · €279,803-€13,941
Equity
€994,881
2024 · €729,020+€265,862
Cash
€207,373
2024 · €163,365+€44,008
Balance sheet total
€4.2m
2024 · €2.5m+€1.7m
Largest movements
Assets
- Receivables within one year +€1.2m
up €1.2m (+67.0%), from €1.9m to €3.1m
of which Trade receivables: +€1.3m
- Deferred charges and accrued income +€251,209
up €251,209 (+650.2%), from €38,637 to €289,846
- Financial fixed assets +€151,522
up €151,522 (+37.0%), from €409,500 to €561,022
- Cash +€44,008
up €44,008 (+26.9%), from €163,365 to €207,373
mainly Trade debts (+€1.1m) and Net result for the year (+€265,862)
Equity and liabilities
- Trade debts +€1.1m
up €1.1m (+98.2%), from €1.1m to €2.2m
- Profit (loss) carried forward +€265,862
up €265,862 (+49.2%), from €540,820 to €806,681
- Short-term financial debts +€250,000
new in 2025: €250,000
- Accrued charges and deferred income +€113,922
new in 2025: €113,922
- Debts after one year -€87,500
down €87,500 (-53.8%), from €162,500 to €75,000
Income statement
- Staff costs +€349,189
up €349,189 (+38.0%), from €918,944 to €1.3m
- Gross operating margin +€342,238
up €342,238 (+25.5%), from €1.3m to €1.7m
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.
Result 2024
€279,803
Gross operating margin
+€342,238
Staff costs
-€349,189
Depreciation
+€890
Other operating charges
-€288
Financial income
+€807
Financial charges
-€1,125
Taxes
-€7,273
Result 2025
€265,862
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.
From operations
+€126,848
Investment
-€161,854
Financing
+€79,015
Cash 2024
€163,365
From operations (derived)
+€126,848
Net result for the year
+€265,862
Depreciation
+€8,015
Receivables within one year
-€1.2m
Deferred charges and accrued income
-€251,209
Trade debts
+€1.1m
Tax, wage and social debts
+€73,923
Other debts
+€72,517
Accrued charges and deferred income
+€113,922
Investment (derived)
-€161,854
Investment in fixed assets (net)
-€161,854
Financing
+€79,015
Debts after one year
-€87,500
Current portion of long-term debt
-€83,485
Short-term financial debts
+€250,000
Cash 2025
€207,373
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,484,828 | €4,178,241 | +€1.7m | +68.2% |
| Fixed assets | 21/28 | €425,563 | €579,403 | +€153,840 | +36.1% |
| Intangible fixed assets | 21 | €1,250 | €600 | -€650 | -52.0% |
| Tangible fixed assets | 22/27 | €14,813 | €17,781 | +€2,968 | +20.0% |
| Plant, machinery and equipment | 23 | €271 | - | -€271 | |
| Furniture and vehicles | 24 | €8,806 | €12,763 | +€3,957 | +44.9% |
| Other tangible fixed assets | 26 | €5,736 | €5,018 | -€718 | -12.5% |
| Financial fixed assets | 28 | €409,500 | €561,022 | +€151,522 | +37.0% |
| Current assets | 29/58 | €2,059,265 | €3,598,838 | +€1.5m | +74.8% |
| Amounts receivable within one year | 40/41 | €1,857,263 | €3,101,619 | +€1.2m | +67.0% |
| Trade receivables | 40 | €1,602,092 | €2,862,548 | +€1.3m | +78.7% |
| Other amounts receivable | 41 | €255,171 | €239,071 | -€16,100 | -6.3% |
| Cash at bank and in hand | 54/58 | €163,365 | €207,373 | +€44,008 | +26.9% |
| Deferred charges and accrued income | 490/1 | €38,637 | €289,846 | +€251,209 | +650.2% |
| Total equity and liabilities | 10/49 | €2,484,828 | €4,178,241 | +€1.7m | +68.2% |
| Equity | 10/15 | €729,020 | €994,881 | +€265,862 | +36.5% |
| Contributions | 10/11 | €187,600 | €187,600 | = | 0.0% |
| Outside capital | 11 | €187,600 | - | -€187,600 | |
| Other | 1109/19 | €187,600 | - | -€187,600 | |
| Reserves | 13 | €600 | €600 | = | 0.0% |
| Distributable reserves | 133 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €540,820 | €806,681 | +€265,862 | +49.2% |
| Amounts payable | 17/49 | €1,755,809 | €3,183,360 | +€1.4m | +81.3% |
| Amounts payable after more than one year | 17 | €162,500 | €75,000 | -€87,500 | -53.8% |
| Financial debts | 170/4 | €162,500 | €75,000 | -€87,500 | -53.8% |
| Amounts payable within one year | 42/48 | €1,593,309 | €2,994,438 | +€1.4m | +87.9% |
| Current portion of amounts payable after more than one year | 42 | €170,985 | €87,500 | -€83,485 | -48.8% |
| Financial debts | 43 | - | €250,000 | +€250,000 | |
| Credit institutions | 430/8 | - | €250,000 | +€250,000 | |
| Trade debts | 44 | €1,108,361 | €2,196,537 | +€1.1m | +98.2% |
| Suppliers | 440/4 | €1,108,361 | €2,196,537 | +€1.1m | +98.2% |
| Taxes, remuneration and social security | 45 | €255,005 | €328,927 | +€73,923 | +29.0% |
| Taxes | 450/3 | €122,277 | €214,246 | +€91,969 | +75.2% |
| Remuneration and social security | 454/9 | €132,728 | €114,682 | -€18,046 | -13.6% |
| Other amounts payable | 47/48 | €58,957 | €131,474 | +€72,517 | +123.0% |
| Accrued charges and deferred income | 492/3 | - | €113,922 | +€113,922 | |
| Remuneration, social security and pensions | 62 | €918,944 | €1,268,133 | +€349,189 | +38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,904 | €8,015 | -€890 | -10.0% |
| Other operating charges | 640/8 | - | €288 | +€288 | |
| Gross operating margin | 9900 | €1,343,136 | €1,685,373 | +€342,238 | +25.5% |
| Operating profit (loss) | 9901 | €415,287 | €408,938 | -€6,350 | -1.5% |
| Financial income | 75/76B | €927 | €1,735 | +€807 | +87.1% |
| Recurring financial income | 75 | €460 | €203 | -€257 | -55.8% |
| Non-recurring financial income | 76B | €467 | €1,531 | +€1,064 | +227.7% |
| Financial charges | 65/66B | €26,121 | €27,247 | +€1,125 | +4.3% |
| Recurring financial charges | 65 | €25,409 | €22,619 | -€2,790 | -11.0% |
| Non-recurring financial charges | 66B | €712 | €4,628 | +€3,916 | +549.6% |
| Profit (loss) for the period before taxes | 9903 | €390,093 | €383,425 | -€6,668 | -1.7% |
| Income taxes | 67/77 | €110,290 | €117,564 | +€7,273 | +6.6% |
| Profit (loss) for the period | 9904 | €279,803 | €265,862 | -€13,941 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €279,803 | €265,862 | -€13,941 | -5.0% |
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 1 October 2026 via checked.be.