BEOCONSULT: 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.
BEOCONSULT
Largest movements
- Tangible fixed assets -€23,296
down €23,296 (-16.5%), from €140,836 to €117,540
of which Land and buildings: -€22,402
- Cash -€5,977
no longer reported in 2025 (was €5,977)
- Profit (loss) carried forward -€92,345
down €92,345 (-2,778%), from -€3,324 to -€95,669
- Other debts +€82,429
up €82,429 (+3,626%), from €2,273 to €84,702
- Tax, wage and social debts -€16,136
down €16,136 (-99.5%), from €16,224 to €89
- Current portion of long-term debt -€11,851
down €11,851 (-9.3%), from €127,307 to €115,456
- Short-term financial debts +€4,969
new in 2025: €4,969
- Turnover -€202,969
no longer reported in 2025 (was €202,969)
- Purchases and services -€170,384
down €170,384 (-86.1%), from €197,846 to €27,462
- Gross operating margin -€33,199
down €33,199, from €5,737 to -€27,462
- Financial charges +€16,676
up €16,676 (+751%), from €2,222 to €18,898
- Other operating charges +€3,753
up €3,753 (+375%), from €1,000 to €4,753
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,018 | €125,913 | -€30,106 | -19.3% |
| Fixed assets | 21/28 | €141,009 | €117,713 | -€23,296 | -16.5% |
| Tangible fixed assets | 22/27 | €140,836 | €117,540 | -€23,296 | -16.5% |
| Land and buildings | 22 | €139,942 | €117,540 | -€22,402 | -16.0% |
| Furniture and vehicles | 24 | €894 | - | -€894 | |
| Financial fixed assets | 28 | €173 | €173 | = | 0.0% |
| Current assets | 29/58 | €15,009 | €8,200 | -€6,810 | -45.4% |
| Amounts receivable within one year | 40/41 | €9,032 | €8,200 | -€832 | -9.2% |
| Trade receivables | 40 | €270 | - | -€270 | |
| Other amounts receivable | 41 | €8,763 | €8,200 | -€563 | -6.4% |
| Cash at bank and in hand | 54/58 | €5,977 | - | -€5,977 | |
| Total equity and liabilities | 10/49 | €156,018 | €125,913 | -€30,106 | -19.3% |
| Equity | 10/15 | €9,076 | -€83,269 | -€92,345 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,324 | -€95,669 | -€92,345 | -2,778% |
| Amounts payable | 17/49 | €146,942 | €209,182 | +€62,240 | +42.4% |
| Amounts payable within one year | 42/48 | €146,942 | €209,182 | +€62,240 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | €127,307 | €115,456 | -€11,851 | -9.3% |
| Financial debts | 43 | - | €4,969 | +€4,969 | |
| Credit institutions | 430/8 | - | €4,969 | +€4,969 | |
| Trade debts | 44 | €1,138 | €3,966 | +€2,829 | +249% |
| Suppliers | 440/4 | €1,138 | €3,966 | +€2,829 | +249% |
| Taxes, remuneration and social security | 45 | €16,224 | €89 | -€16,136 | -99.5% |
| Taxes | 450/3 | €16,224 | €89 | -€16,136 | -99.5% |
| Other amounts payable | 47/48 | €2,273 | €84,702 | +€82,429 | +3,626% |
| Turnover | 70 | €202,969 | - | -€202,969 | |
| Non-recurring operating income | 76A | €614 | - | -€614 | |
| Goods, raw materials, services and sundry goods | 60/61 | €197,846 | €27,462 | -€170,384 | -86.1% |
| Remuneration, social security and pensions | 62 | €390 | - | -€390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,920 | €7,688 | -€231 | -2.9% |
| Other operating charges | 640/8 | €1,000 | €4,753 | +€3,753 | +375% |
| Gross operating margin | 9900 | €5,737 | -€27,462 | -€33,199 | |
| Operating profit (loss) | 9901 | -€3,573 | -€39,903 | -€36,331 | -1,017% |
| Financial charges | 65/66B | €2,222 | €18,898 | +€16,676 | +751% |
| Recurring financial charges | 65 | €2,222 | €18,898 | +€16,676 | +751% |
| Profit (loss) for the period before taxes | 9903 | -€5,795 | -€58,801 | -€53,006 | -915% |
| Profit (loss) for the period | 9904 | -€5,795 | -€58,801 | -€53,006 | -915% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,795 | -€58,801 | -€53,006 | -915% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.