Beje 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.
Beje Consulting
Largest movements
- Tangible fixed assets +€28,655
up €28,655 (+9,808%), from €292 to €28,947
of which Leasing and similar rights: +€26,793
- Cash -€5,352
down €5,352 (-10.0%), from €53,640 to €48,288
mainly Investment in fixed assets (net) (-€34,259) and Tax, wage and social debts (-€12,653)
- Receivables within one year +€1,469
up €1,469 (+65.2%), from €2,253 to €3,722
of which Other amounts receivable: +€1,133
- Deferred charges and accrued income -€1,355
down €1,355 (-86.0%), from €1,576 to €221
- Reserves +€16,990
up €16,990 (+46.6%), from €36,477 to €53,467
- Debts after one year +€13,680
new in 2025: €13,680
- Tax, wage and social debts -€12,653
down €12,653 (-88.2%), from €14,352 to €1,699
- Current portion of long-term debt +€5,428
new in 2025: €5,428
- Gross operating margin -€21,704
down €21,704 (-40.1%), from €54,111 to €32,407
- Taxes -€7,259
down €7,259 (-52.0%), from €13,974 to €6,714
- Depreciation +€5,516
up €5,516 (+6,238%), from €88 to €5,604
- Other operating charges -€1,230
down €1,230 (-35.9%), from €3,422 to €2,192
- Financial charges +€756
up €756 (+501%), from €151 to €907
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 | €57,761 | €81,178 | +€23,416 | +40.5% |
| Fixed assets | 21/28 | €292 | €28,947 | +€28,655 | +9,808% |
| Tangible fixed assets | 22/27 | €292 | €28,947 | +€28,655 | +9,808% |
| Plant, machinery and equipment | 23 | €292 | €2,154 | +€1,862 | +637% |
| Leasing and similar rights | 25 | - | €26,793 | +€26,793 | |
| Current assets | 29/58 | €57,469 | €52,231 | -€5,238 | -9.1% |
| Amounts receivable within one year | 40/41 | €2,253 | €3,722 | +€1,469 | +65.2% |
| Trade receivables | 40 | €2,253 | €2,588 | +€335 | +14.9% |
| Other amounts receivable | 41 | - | €1,133 | +€1,133 | |
| Cash at bank and in hand | 54/58 | €53,640 | €48,288 | -€5,352 | -10.0% |
| Deferred charges and accrued income | 490/1 | €1,576 | €221 | -€1,355 | -86.0% |
| Total equity and liabilities | 10/49 | €57,761 | €81,178 | +€23,416 | +40.5% |
| Equity | 10/15 | €39,477 | €56,467 | +€16,990 | +43.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,477 | €53,467 | +€16,990 | +46.6% |
| Distributable reserves | 133 | €36,477 | €53,467 | +€16,990 | +46.6% |
| Amounts payable | 17/49 | €18,284 | €24,710 | +€6,426 | +35.1% |
| Amounts payable after more than one year | 17 | - | €13,680 | +€13,680 | |
| Financial debts | 170/4 | - | €13,680 | +€13,680 | |
| Amounts payable within one year | 42/48 | €18,284 | €11,030 | -€7,254 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | - | €5,428 | +€5,428 | |
| Trade debts | 44 | €3,318 | €3,513 | +€195 | +5.9% |
| Suppliers | 440/4 | €3,318 | €3,513 | +€195 | +5.9% |
| Taxes, remuneration and social security | 45 | €14,352 | €1,699 | -€12,653 | -88.2% |
| Taxes | 450/3 | €14,352 | €1,699 | -€12,653 | -88.2% |
| Other amounts payable | 47/48 | €614 | €390 | -€224 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88 | €5,604 | +€5,516 | +6,238% |
| Other operating charges | 640/8 | €3,422 | €2,192 | -€1,230 | -35.9% |
| Gross operating margin | 9900 | €54,111 | €32,407 | -€21,704 | -40.1% |
| Operating profit (loss) | 9901 | €50,601 | €24,611 | -€25,990 | -51.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -93.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -93.8% |
| Financial charges | 65/66B | €151 | €907 | +€756 | +501% |
| Recurring financial charges | 65 | €151 | €907 | +€756 | +501% |
| Profit (loss) for the period before taxes | 9903 | €50,451 | €23,704 | -€26,747 | -53.0% |
| Income taxes | 67/77 | €13,974 | €6,714 | -€7,259 | -52.0% |
| Profit (loss) for the period | 9904 | €36,477 | €16,990 | -€19,487 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,477 | €16,990 | -€19,487 | -53.4% |
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 22 October 2026 via checked.be.