BEP IT 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.
BEP IT Consulting
Largest movements
- Cash +€45,138
up €45,138 (+46.1%), from €97,869 to €143,007
mainly Net result for the year (+€35,486) and Receivables within one year (+€13,669)
- Receivables within one year -€13,669
down €13,669 (-94.1%), from €14,520 to €851
of which Trade receivables: -€14,520
- Reserves +€35,486
up €35,486 (+32.9%), from €107,797 to €143,284
- Tax, wage and social debts -€4,657
down €4,657 (-88.8%), from €5,243 to €587
- Gross operating margin -€47,897
down €47,897 (-49.1%), from €97,584 to €49,687
- Taxes -€17,746
down €17,746 (-56.6%), from €31,333 to €13,587
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 | €113,553 | €143,935 | +€30,381 | +26.8% |
| Current assets | 29/58 | €113,553 | €143,935 | +€30,381 | +26.8% |
| Amounts receivable within one year | 40/41 | €14,520 | €851 | -€13,669 | -94.1% |
| Trade receivables | 40 | €14,520 | - | -€14,520 | |
| Other amounts receivable | 41 | - | €851 | +€851 | |
| Cash at bank and in hand | 54/58 | €97,869 | €143,007 | +€45,138 | +46.1% |
| Deferred charges and accrued income | 490/1 | €1,164 | €77 | -€1,087 | -93.4% |
| Total equity and liabilities | 10/49 | €113,553 | €143,935 | +€30,381 | +26.8% |
| Equity | 10/15 | €107,797 | €143,284 | +€35,486 | +32.9% |
| Reserves | 13 | €107,797 | €143,284 | +€35,486 | +32.9% |
| Distributable reserves | 133 | €107,797 | €143,284 | +€35,486 | +32.9% |
| Amounts payable | 17/49 | €5,756 | €651 | -€5,105 | -88.7% |
| Amounts payable within one year | 42/48 | €5,756 | €651 | -€5,105 | -88.7% |
| Trade debts | 44 | €244 | - | -€244 | |
| Suppliers | 440/4 | €244 | - | -€244 | |
| Taxes, remuneration and social security | 45 | €5,243 | €587 | -€4,657 | -88.8% |
| Taxes | 450/3 | €5,243 | €587 | -€4,657 | -88.8% |
| Other amounts payable | 47/48 | €268 | €64 | -€204 | -76.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €97,584 | €49,687 | -€47,897 | -49.1% |
| Operating profit (loss) | 9901 | €97,199 | €49,300 | -€47,899 | -49.3% |
| Financial charges | 65/66B | €226 | €226 | +€0 | 0.0% |
| Recurring financial charges | 65 | €226 | €226 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €96,973 | €49,073 | -€47,899 | -49.4% |
| Income taxes | 67/77 | €31,333 | €13,587 | -€17,746 | -56.6% |
| Profit (loss) for the period | 9904 | €65,640 | €35,486 | -€30,153 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €65,640 | €35,486 | -€30,153 | -45.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.