Beluoo 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.
Beluoo consulting
Largest movements
- Receivables within one year +€11,297
up €11,297 (+2,797%), from €404 to €11,701
of which Trade receivables: +€11,011
- Cash +€2,751
up €2,751 (+29.2%), from €9,430 to €12,182
mainly Other debts (+€10,000) and Net result for the year (+€7,753)
- Deferred charges and accrued income +€1,469
up €1,469 (+2,018%), from €73 to €1,541
- Tangible fixed assets +€1,264
up €1,264 (+160%), from €790 to €2,054
of which Other tangible fixed assets: +€2,054
- Other debts +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€7,165
up €7,165 (+1,801%), from €398 to €7,563
- Profit (loss) carried forward -€2,247
down €2,247 (-27.2%), from €8,252 to €6,005
- Trade debts +€1,921
up €1,921 (+4,095%), from €47 to €1,968
- Gross operating margin +€13,386
up €13,386, from -€2,027 to €11,359
- Taxes +€1,510
new in 2025: €1,510
- Other operating charges +€714
new in 2025: €714
- Financial charges +€323
up €323 (+207%), from €156 to €479
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 | €10,697 | €27,536 | +€16,839 | +157% |
| Fixed assets | 21/28 | €790 | €2,113 | +€1,323 | +167% |
| Tangible fixed assets | 22/27 | €790 | €2,054 | +€1,264 | +160% |
| Furniture and vehicles | 24 | €790 | €0 | -€790 | -100% |
| Other tangible fixed assets | 26 | - | €2,054 | +€2,054 | |
| Financial fixed assets | 28 | - | €58 | +€58 | |
| Current assets | 29/58 | €9,907 | €25,424 | +€15,517 | +157% |
| Amounts receivable within one year | 40/41 | €404 | €11,701 | +€11,297 | +2,797% |
| Trade receivables | 40 | - | €11,011 | +€11,011 | |
| Other amounts receivable | 41 | €404 | €690 | +€286 | +70.7% |
| Cash at bank and in hand | 54/58 | €9,430 | €12,182 | +€2,751 | +29.2% |
| Deferred charges and accrued income | 490/1 | €73 | €1,541 | +€1,469 | +2,018% |
| Total equity and liabilities | 10/49 | €10,697 | €27,536 | +€16,839 | +157% |
| Equity | 10/15 | €10,252 | €8,005 | -€2,247 | -21.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,252 | €6,005 | -€2,247 | -27.2% |
| Amounts payable | 17/49 | €445 | €19,531 | +€19,086 | +4,291% |
| Amounts payable within one year | 42/48 | €445 | €19,531 | +€19,086 | +4,291% |
| Trade debts | 44 | €47 | €1,968 | +€1,921 | +4,095% |
| Suppliers | 440/4 | €47 | €1,968 | +€1,921 | +4,095% |
| Taxes, remuneration and social security | 45 | €398 | €7,563 | +€7,165 | +1,801% |
| Taxes | 450/3 | €398 | €7,563 | +€7,165 | +1,801% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €871 | €901 | +€31 | +3.5% |
| Other operating charges | 640/8 | - | €714 | +€714 | |
| Gross operating margin | 9900 | -€2,027 | €11,359 | +€13,386 | |
| Operating profit (loss) | 9901 | -€2,898 | €9,743 | +€12,641 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €156 | €479 | +€323 | +207% |
| Recurring financial charges | 65 | €156 | €479 | +€323 | +207% |
| Profit (loss) for the period before taxes | 9903 | -€3,054 | €9,264 | +€12,318 | |
| Income taxes | 67/77 | - | €1,510 | +€1,510 | |
| Profit (loss) for the period | 9904 | -€3,054 | €7,753 | +€10,808 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,054 | €7,753 | +€10,808 |
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 23 October 2026 via checked.be.