BePar-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.
BePar-Consulting
Largest movements
- Cash +€346,127
up €346,127 (+510%), from €67,840 to €413,966
mainly Current investments (+€199,091) and Net result for the year (+€148,005)
- Current investments -€199,091
down €199,091 (-36.1%), from €551,509 to €352,418
- Other debts +€143,406
up €143,406 (+18,071%), from €794 to €144,199
- Tax, wage and social debts +€8,282
up €8,282 (+270%), from €3,068 to €11,350
- Financial income +€44,310
up €44,310 (+110,252%), from €40 to €44,350
- Gross operating margin +€17,869
up €17,869 (+11.2%), from €159,313 to €177,181
- Financial charges +€12,637
up €12,637 (+14,255%), from €89 to €12,726
- Taxes +€12,271
up €12,271 (+27.5%), from €44,680 to €56,951
- Depreciation -€2,862
down €2,862 (-48.8%), from €5,868 to €3,006
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 | €639,349 | €787,508 | +€148,159 | +23.2% |
| Fixed assets | 21/28 | €3,006 | - | -€3,006 | |
| Tangible fixed assets | 22/27 | €3,006 | - | -€3,006 | |
| Furniture and vehicles | 24 | €3,006 | - | -€3,006 | |
| Current assets | 29/58 | €636,343 | €787,508 | +€151,165 | +23.8% |
| Amounts receivable within one year | 40/41 | €16,994 | €21,123 | +€4,129 | +24.3% |
| Trade receivables | 40 | €13,260 | €18,025 | +€4,765 | +35.9% |
| Other amounts receivable | 41 | €3,734 | €3,098 | -€636 | -17.0% |
| Current investments | 50/53 | €551,509 | €352,418 | -€199,091 | -36.1% |
| Cash at bank and in hand | 54/58 | €67,840 | €413,966 | +€346,127 | +510% |
| Total equity and liabilities | 10/49 | €639,349 | €787,508 | +€148,159 | +23.2% |
| Equity | 10/15 | €633,792 | €630,796 | -€2,996 | -0.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €621,392 | €618,396 | -€2,996 | -0.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €619,532 | €616,536 | -€2,996 | -0.5% |
| Amounts payable | 17/49 | €5,557 | €156,712 | +€151,154 | +2,720% |
| Amounts payable within one year | 42/48 | €5,557 | €156,712 | +€151,154 | +2,720% |
| Trade debts | 44 | €1,695 | €1,162 | -€533 | -31.5% |
| Suppliers | 440/4 | €1,695 | €1,162 | -€533 | -31.5% |
| Taxes, remuneration and social security | 45 | €3,068 | €11,350 | +€8,282 | +270% |
| Taxes | 450/3 | €3,068 | €11,350 | +€8,282 | +270% |
| Other amounts payable | 47/48 | €794 | €144,199 | +€143,406 | +18,071% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,868 | €3,006 | -€2,862 | -48.8% |
| Other operating charges | 640/8 | €1,279 | €844 | -€435 | -34.0% |
| Gross operating margin | 9900 | €159,313 | €177,181 | +€17,869 | +11.2% |
| Operating profit (loss) | 9901 | €152,166 | €173,331 | +€21,165 | +13.9% |
| Financial income | 75/76B | €40 | €44,350 | +€44,310 | +110,252% |
| Recurring financial income | 75 | €40 | €44,350 | +€44,310 | +110,252% |
| Financial charges | 65/66B | €89 | €12,726 | +€12,637 | +14,255% |
| Recurring financial charges | 65 | €89 | €12,726 | +€12,637 | +14,255% |
| Profit (loss) for the period before taxes | 9903 | €152,117 | €204,956 | +€52,839 | +34.7% |
| Income taxes | 67/77 | €44,680 | €56,951 | +€12,271 | +27.5% |
| Profit (loss) for the period | 9904 | €107,437 | €148,005 | +€40,568 | +37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €107,437 | €148,005 | +€40,568 | +37.8% |
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 24 October 2026 via checked.be.