BEQI CONSULT: 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.
BEQI CONSULT
Largest movements
- Cash -€137,809
down €137,809 (-33.9%), from €405,977 to €268,167
mainly Other debts (-€98,996) and Net result for the year (-€30,251)
- Tangible fixed assets +€6,530
up €6,530 (+2740.3%), from €238 to €6,768
of which Furniture and vehicles: +€6,642
- Other debts -€98,996
down €98,996 (-34.8%), from €284,530 to €185,534
- Profit (loss) carried forward -€30,251
down €30,251 (-1286.6%), from -€2,351 to -€32,603
- Financial charges -€62,916
down €62,916 (-83.0%), from €75,801 to €12,885
of which Non-recurring financial charges: -€53,335
- Depreciation +€2,328
up €2,328 (+186.9%), from €1,246 to €3,574
- Gross operating margin -€1,293
down €1,293 (-9.6%), from -€13,413 to -€14,706
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 | €477,792 | €345,789 | -€132,003 | -27.6% |
| Fixed assets | 21/28 | €238 | €6,768 | +€6,530 | +2740.3% |
| Tangible fixed assets | 22/27 | €238 | €6,768 | +€6,530 | +2740.3% |
| Furniture and vehicles | 24 | €126 | €6,768 | +€6,642 | +5269.6% |
| Other tangible fixed assets | 26 | €112 | - | -€112 | |
| Current assets | 29/58 | €477,554 | €339,021 | -€138,533 | -29.0% |
| Amounts receivable within one year | 40/41 | €7,555 | €6,831 | -€724 | -9.6% |
| Other amounts receivable | 41 | €7,555 | €6,831 | -€724 | -9.6% |
| Current investments | 50/53 | €64,023 | €64,023 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €405,977 | €268,167 | -€137,809 | -33.9% |
| Total equity and liabilities | 10/49 | €477,792 | €345,789 | -€132,003 | -27.6% |
| Equity | 10/15 | €186,720 | €156,469 | -€30,251 | -16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €170,472 | €170,472 | = | 0.0% |
| Distributable reserves | 133 | €170,472 | €170,472 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,351 | -€32,603 | -€30,251 | -1286.6% |
| Amounts payable | 17/49 | €291,072 | €189,320 | -€101,752 | -35.0% |
| Amounts payable within one year | 42/48 | €291,072 | €189,320 | -€101,752 | -35.0% |
| Taxes, remuneration and social security | 45 | €6,542 | €3,786 | -€2,756 | -42.1% |
| Taxes | 450/3 | €6,542 | €3,786 | -€2,756 | -42.1% |
| Other amounts payable | 47/48 | €284,530 | €185,534 | -€98,996 | -34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,246 | €3,574 | +€2,328 | +186.9% |
| Other operating charges | 640/8 | €822 | €913 | +€90 | +11.0% |
| Gross operating margin | 9900 | -€13,413 | -€14,706 | -€1,293 | -9.6% |
| Operating profit (loss) | 9901 | -€15,481 | -€19,192 | -€3,712 | -24.0% |
| Financial income | 75/76B | €2,269 | €2,170 | -€99 | -4.4% |
| Recurring financial income | 75 | €2,269 | €2,170 | -€99 | -4.4% |
| Financial charges | 65/66B | €75,801 | €12,885 | -€62,916 | -83.0% |
| Recurring financial charges | 65 | €22,466 | €12,885 | -€9,581 | -42.6% |
| Non-recurring financial charges | 66B | €53,335 | - | -€53,335 | |
| Profit (loss) for the period before taxes | 9903 | -€89,012 | -€29,907 | +€59,106 | +66.4% |
| Income taxes | 67/77 | €354 | €345 | -€9 | -2.6% |
| Profit (loss) for the period | 9904 | -€89,366 | -€30,251 | +€59,115 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€89,366 | -€30,251 | +€59,115 | +66.1% |
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 10 October 2026 via checked.be.