BeKa 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.
BeKa Consulting
Largest movements
- Cash +€36,979
up €36,979 (+58.2%), from €63,528 to €100,507
mainly Net result for the year (+€55,513) and Tax, wage and social debts (+€6,289)
- Receivables within one year +€27,228
up €27,228 (+154.6%), from €17,607 to €44,834
of which Trade receivables: +€36,221
- Reserves +€55,513
up €55,513 (+66.2%), from €83,888 to €139,401
- Tax, wage and social debts +€6,289
up €6,289 (+64.2%), from €9,793 to €16,082
- Gross operating margin +€42,146
up €42,146 (+114.1%), from €36,925 to €79,071
- Taxes +€11,496
up €11,496 (+117.4%), from €9,793 to €21,289
- Other operating charges -€1,391
down €1,391 (-65.3%), from €2,131 to €740
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,048 | €161,853 | +€62,805 | +63.4% |
| Fixed assets | 21/28 | €17,843 | €16,512 | -€1,332 | -7.5% |
| Tangible fixed assets | 22/27 | €2,843 | €1,512 | -€1,332 | -46.8% |
| Furniture and vehicles | 24 | €2,843 | €1,512 | -€1,332 | -46.8% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €81,205 | €145,341 | +€64,137 | +79.0% |
| Amounts receivable within one year | 40/41 | €17,607 | €44,834 | +€27,228 | +154.6% |
| Trade receivables | 40 | - | €36,221 | +€36,221 | |
| Other amounts receivable | 41 | €17,607 | €8,613 | -€8,993 | -51.1% |
| Cash at bank and in hand | 54/58 | €63,528 | €100,507 | +€36,979 | +58.2% |
| Deferred charges and accrued income | 490/1 | €70 | - | -€70 | |
| Total equity and liabilities | 10/49 | €99,048 | €161,853 | +€62,805 | +63.4% |
| Equity | 10/15 | €88,888 | €144,401 | +€55,513 | +62.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €83,888 | €139,401 | +€55,513 | +66.2% |
| Distributable reserves | 133 | €83,888 | €139,401 | +€55,513 | +66.2% |
| Amounts payable | 17/49 | €10,160 | €17,452 | +€7,292 | +71.8% |
| Amounts payable within one year | 42/48 | €10,138 | €17,452 | +€7,314 | +72.1% |
| Trade debts | 44 | €345 | €715 | +€369 | +106.9% |
| Suppliers | 440/4 | €345 | €715 | +€369 | +106.9% |
| Taxes, remuneration and social security | 45 | €9,793 | €16,082 | +€6,289 | +64.2% |
| Taxes | 450/3 | €9,793 | €16,082 | +€6,289 | +64.2% |
| Other amounts payable | 47/48 | - | €656 | +€656 | |
| Accrued charges and deferred income | 492/3 | €22 | - | -€22 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €948 | €1,332 | +€384 | +40.5% |
| Other operating charges | 640/8 | €2,131 | €740 | -€1,391 | -65.3% |
| Gross operating margin | 9900 | €36,925 | €79,071 | +€42,146 | +114.1% |
| Operating profit (loss) | 9901 | €33,846 | €76,999 | +€43,153 | +127.5% |
| Financial income | 75/76B | €63 | - | -€63 | |
| Recurring financial income | 75 | €63 | - | -€63 | |
| Financial charges | 65/66B | €593 | €198 | -€396 | -66.7% |
| Recurring financial charges | 65 | €593 | €198 | -€396 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | €33,316 | €76,802 | +€43,486 | +130.5% |
| Income taxes | 67/77 | €9,793 | €21,289 | +€11,496 | +117.4% |
| Profit (loss) for the period | 9904 | €23,523 | €55,513 | +€31,989 | +136.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,523 | €55,513 | +€31,989 | +136.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.