BEPI 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.
BEPI CONSULTING
Largest movements
- Receivables within one year -€49,979
down €49,979 (-5.8%), from €867,306 to €817,327
of which Other amounts receivable: -€33,493
- Other debts -€118,716
down €118,716 (-100%), from €118,716 to €0
- Reserves +€89,514
up €89,514 (+12.7%), from €703,761 to €793,274
of which Distributable reserves: +€89,514
- Short-term financial debts -€11,036
down €11,036 (-26.1%), from €42,317 to €31,280
- Gross operating margin -€64,302
down €64,302 (-42.0%), from €152,944 to €88,642
- Taxes -€23,134
down €23,134 (-38.0%), from €60,951 to €37,816
- Financial income -€13,584
down €13,584 (-23.4%), from €58,072 to €44,488
- Depreciation -€5,073
down €5,073 (-66.9%), from €7,583 to €2,509
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 | €881,565 | €834,346 | -€47,219 | -5.4% |
| Fixed assets | 21/28 | €4,410 | €2,215 | -€2,195 | -49.8% |
| Tangible fixed assets | 22/27 | €3,660 | €1,465 | -€2,195 | -60.0% |
| Furniture and vehicles | 24 | €3,660 | €1,465 | -€2,195 | -60.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €877,155 | €832,131 | -€45,024 | -5.1% |
| Amounts receivable within one year | 40/41 | €867,306 | €817,327 | -€49,979 | -5.8% |
| Trade receivables | 40 | €43,638 | €27,153 | -€16,486 | -37.8% |
| Other amounts receivable | 41 | €823,668 | €790,175 | -€33,493 | -4.1% |
| Cash at bank and in hand | 54/58 | €172 | €5,045 | +€4,873 | +2,831% |
| Deferred charges and accrued income | 490/1 | €9,677 | €9,759 | +€82 | +0.9% |
| Total equity and liabilities | 10/49 | €881,565 | €834,346 | -€47,219 | -5.4% |
| Equity | 10/15 | €709,961 | €799,474 | +€89,514 | +12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €703,761 | €793,274 | +€89,514 | +12.7% |
| Non-distributable reserves | 130/1 | €10,100 | €10,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,100 | €10,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,967 | €3,967 | = | 0.0% |
| Distributable reserves | 133 | €689,693 | €779,207 | +€89,514 | +13.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €171,604 | €34,871 | -€136,733 | -79.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €171,217 | €34,472 | -€136,745 | -79.9% |
| Current portion of amounts payable after more than one year | 42 | €466 | €0 | -€466 | -100% |
| Financial debts | 43 | €42,317 | €31,280 | -€11,036 | -26.1% |
| Credit institutions | 430/8 | €42,317 | €31,280 | -€11,036 | -26.1% |
| Trade debts | 44 | €1,137 | €774 | -€364 | -32.0% |
| Suppliers | 440/4 | €1,137 | €774 | -€364 | -32.0% |
| Taxes, remuneration and social security | 45 | €8,581 | €2,418 | -€6,163 | -71.8% |
| Taxes | 450/3 | €8,581 | €2,418 | -€6,163 | -71.8% |
| Other amounts payable | 47/48 | €118,716 | €0 | -€118,716 | -100% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,583 | €2,509 | -€5,073 | -66.9% |
| Other operating charges | 640/8 | €546 | €463 | -€83 | -15.2% |
| Gross operating margin | 9900 | €152,944 | €88,642 | -€64,302 | -42.0% |
| Operating profit (loss) | 9901 | €144,815 | €85,669 | -€59,146 | -40.8% |
| Financial income | 75/76B | €58,072 | €44,488 | -€13,584 | -23.4% |
| Recurring financial income | 75 | €58,072 | €44,488 | -€13,584 | -23.4% |
| Financial charges | 65/66B | €3,045 | €2,827 | -€218 | -7.1% |
| Recurring financial charges | 65 | €2,456 | €2,827 | +€371 | +15.1% |
| Non-recurring financial charges | 66B | €589 | €0 | -€589 | -100% |
| Profit (loss) for the period before taxes | 9903 | €199,842 | €127,330 | -€72,512 | -36.3% |
| Income taxes | 67/77 | €60,951 | €37,816 | -€23,134 | -38.0% |
| Profit (loss) for the period | 9904 | €138,892 | €89,514 | -€49,378 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €138,892 | €89,514 | -€49,378 | -35.6% |
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.