Beliën Consultancy: 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.
Beliën Consultancy
Largest movements
- Cash +€36,740
up €36,740 (+155%), from €23,635 to €60,375
mainly Net result for the year (+€38,236) and Tax, wage and social debts (+€2,520)
- Receivables within one year +€2,118
up €2,118 (+28.0%), from €7,563 to €9,680
- Tangible fixed assets +€1,900
new in 2025: €1,900
- Reserves +€38,236
up €38,236 (+244%), from €15,686 to €53,922
- Tax, wage and social debts +€2,520
up €2,520 (+21.2%), from €11,914 to €14,434
of which Remuneration and social security: +€1,831
- Gross operating margin +€28,542
up €28,542 (+133%), from €21,470 to €50,013
- Taxes +€5,637
up €5,637 (+121%), from €4,660 to €10,296
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 | €31,993 | €72,755 | +€40,762 | +127% |
| Fixed assets | 21/28 | - | €1,900 | +€1,900 | |
| Tangible fixed assets | 22/27 | - | €1,900 | +€1,900 | |
| Furniture and vehicles | 24 | - | €1,900 | +€1,900 | |
| Current assets | 29/58 | €31,993 | €70,855 | +€38,862 | +121% |
| Amounts receivable within one year | 40/41 | €7,563 | €9,680 | +€2,118 | +28.0% |
| Trade receivables | 40 | €7,563 | €9,680 | +€2,118 | +28.0% |
| Cash at bank and in hand | 54/58 | €23,635 | €60,375 | +€36,740 | +155% |
| Deferred charges and accrued income | 490/1 | €796 | €801 | +€5 | +0.6% |
| Total equity and liabilities | 10/49 | €31,993 | €72,755 | +€40,762 | +127% |
| Equity | 10/15 | €18,686 | €56,922 | +€38,236 | +205% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,686 | €53,922 | +€38,236 | +244% |
| Distributable reserves | 133 | €15,686 | €53,922 | +€38,236 | +244% |
| Amounts payable | 17/49 | €13,307 | €15,833 | +€2,526 | +19.0% |
| Amounts payable within one year | 42/48 | €13,307 | €15,553 | +€2,246 | +16.9% |
| Trade debts | 44 | €1,154 | €880 | -€274 | -23.8% |
| Suppliers | 440/4 | €1,154 | €880 | -€274 | -23.8% |
| Taxes, remuneration and social security | 45 | €11,914 | €14,434 | +€2,520 | +21.2% |
| Taxes | 450/3 | €11,653 | €12,343 | +€689 | +5.9% |
| Remuneration and social security | 454/9 | €260 | €2,091 | +€1,831 | +703% |
| Other amounts payable | 47/48 | €239 | €239 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €280 | +€280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €136 | +€136 | |
| Other operating charges | 640/8 | €211 | €389 | +€178 | +84.4% |
| Gross operating margin | 9900 | €21,470 | €50,013 | +€28,542 | +133% |
| Operating profit (loss) | 9901 | €21,259 | €49,487 | +€28,228 | +133% |
| Financial income | 75/76B | - | €106 | +€106 | |
| Recurring financial income | 75 | - | €106 | +€106 | |
| Financial charges | 65/66B | €914 | €1,061 | +€147 | +16.1% |
| Recurring financial charges | 65 | €914 | €1,061 | +€147 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €20,345 | €48,533 | +€28,187 | +139% |
| Income taxes | 67/77 | €4,660 | €10,296 | +€5,637 | +121% |
| Profit (loss) for the period | 9904 | €15,686 | €38,236 | +€22,550 | +144% |
| Profit (loss) for the period to be appropriated | 9905 | €15,686 | €38,236 | +€22,550 | +144% |
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 28 October 2026 via checked.be.