BeOm Consult: 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.
BeOm Consult
Largest movements
- Cash +€16,162
up €16,162 (+167.1%), from €9,671 to €25,833
mainly Net result for the year (+€32,620) and Other debts (+€9,751)
- Receivables within one year -€2,236
down €2,236 (-11.9%), from €18,729 to €16,494
of which Other amounts receivable: -€1,822
- Profit (loss) carried forward +€32,620
up €32,620 (+91.6%), from -€35,629 to -€3,010
- Provisions -€21,645
down €21,645 (-50.7%), from €42,733 to €21,088
- Other debts +€9,751
up €9,751 (+30.0%), from €32,479 to €42,230
- Debts after one year -€4,311
down €4,311 (-19.9%), from €21,618 to €17,307
- Trade debts -€2,898
down €2,898 (-59.4%), from €4,875 to €1,977
- Provisions -€64,378
down €64,378, from €42,733 to -€21,645
- Financial charges +€45,731
up €45,731 (+947.2%), from €4,828 to €50,559
- Other operating charges -€42,885
down €42,885 (-99.2%), from €43,219 to €334
- Gross operating margin +€20,886
up €20,886 (+42.3%), from €49,415 to €70,300
- Taxes +€3,521
up €3,521 (+123.8%), from €2,845 to €6,367
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.
Cash bridge derived
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 | €84,864 | €99,701 | +€14,837 | +17.5% |
| Fixed assets | 21/28 | €55,926 | €56,815 | +€889 | +1.6% |
| Tangible fixed assets | 22/27 | €3,926 | €4,815 | +€889 | +22.6% |
| Plant, machinery and equipment | 23 | €1,470 | €1,130 | -€341 | -23.2% |
| Furniture and vehicles | 24 | €1,192 | €3,018 | +€1,826 | +153.1% |
| Other tangible fixed assets | 26 | €1,264 | €668 | -€596 | -47.2% |
| Financial fixed assets | 28 | €52,000 | €52,000 | = | 0.0% |
| Current assets | 29/58 | €28,938 | €42,886 | +€13,948 | +48.2% |
| Amounts receivable within one year | 40/41 | €18,729 | €16,494 | -€2,236 | -11.9% |
| Trade receivables | 40 | €16,907 | €16,494 | -€414 | -2.4% |
| Other amounts receivable | 41 | €1,822 | €0 | -€1,822 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,671 | €25,833 | +€16,162 | +167.1% |
| Deferred charges and accrued income | 490/1 | €538 | €560 | +€22 | +4.1% |
| Total equity and liabilities | 10/49 | €84,864 | €99,701 | +€14,837 | +17.5% |
| Equity | 10/15 | -€33,629 | -€1,010 | +€32,620 | +97.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,629 | -€3,010 | +€32,620 | +91.6% |
| Provisions and deferred taxes | 16 | €42,733 | €21,088 | -€21,645 | -50.7% |
| Provisions for liabilities and charges | 160/5 | €42,733 | €21,088 | -€21,645 | -50.7% |
| Other liabilities and charges | 164/5 | €42,733 | €21,088 | -€21,645 | -50.7% |
| Amounts payable | 17/49 | €75,760 | €79,622 | +€3,862 | +5.1% |
| Amounts payable after more than one year | 17 | €21,618 | €17,307 | -€4,311 | -19.9% |
| Financial debts | 170/4 | €21,618 | €17,307 | -€4,311 | -19.9% |
| Amounts payable within one year | 42/48 | €54,142 | €62,315 | +€8,173 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €10,578 | €12,944 | +€2,366 | +22.4% |
| Trade debts | 44 | €4,875 | €1,977 | -€2,898 | -59.4% |
| Suppliers | 440/4 | €4,875 | €1,977 | -€2,898 | -59.4% |
| Taxes, remuneration and social security | 45 | €6,211 | €5,164 | -€1,046 | -16.8% |
| Taxes | 450/3 | €6,211 | €5,164 | -€1,046 | -16.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €32,479 | €42,230 | +€9,751 | +30.0% |
| Non-recurring operating income | 76A | €5,607 | €0 | -€5,607 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €920 | €2,098 | +€1,178 | +127.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €42,733 | -€21,645 | -€64,378 | |
| Other operating charges | 640/8 | €43,219 | €334 | -€42,885 | -99.2% |
| Gross operating margin | 9900 | €49,415 | €70,300 | +€20,886 | +42.3% |
| Operating profit (loss) | 9901 | -€37,458 | €89,512 | +€126,970 | |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €4,828 | €50,559 | +€45,731 | +947.2% |
| Recurring financial charges | 65 | €4,828 | €50,559 | +€45,731 | +947.2% |
| Profit (loss) for the period before taxes | 9903 | -€42,286 | €38,986 | +€81,272 | |
| Income taxes | 67/77 | €2,845 | €6,367 | +€3,521 | +123.8% |
| Profit (loss) for the period | 9904 | -€45,131 | €32,620 | +€77,751 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,131 | €32,620 | +€77,751 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.