BESIS MANAGEMENT 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.
BESIS MANAGEMENT CONSULTING
Largest movements
- Cash +€46,526
up €46,526 (+22.8%), from €203,843 to €250,369
mainly Other debts (+€133,229) and Net result for the year (+€77,998)
- Receivables within one year +€20,358
up €20,358 (+36.1%), from €56,378 to €76,736
of which Other amounts receivable: +€52,181
- Tangible fixed assets -€19,936
down €19,936 (-32.1%), from €62,105 to €42,169
- Deferred charges and accrued income -€11,862
down €11,862 (-37.1%), from €31,937 to €20,075
- Other debts +€133,229
up €133,229 (+322%), from €41,380 to €174,609
- Reserves -€96,611
down €96,611 (-28.4%), from €340,186 to €243,575
- Gross operating margin -€21,128
down €21,128 (-13.7%), from €154,041 to €132,913
- Taxes -€6,330
down €6,330 (-15.7%), from €40,313 to €33,983
- Other operating charges -€2,270
down €2,270 (-54.1%), from €4,196 to €1,926
- Financial income -€1,752
down €1,752 (-37.1%), from €4,726 to €2,974
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 | €408,013 | €443,099 | +€35,086 | +8.6% |
| Fixed assets | 21/28 | €62,105 | €42,169 | -€19,936 | -32.1% |
| Tangible fixed assets | 22/27 | €62,105 | €42,169 | -€19,936 | -32.1% |
| Furniture and vehicles | 24 | €62,105 | €42,169 | -€19,936 | -32.1% |
| Current assets | 29/58 | €345,908 | €400,930 | +€55,022 | +15.9% |
| Amounts receivable after more than one year | 29 | €53,750 | €53,750 | = | 0.0% |
| Other amounts receivable | 291 | €53,750 | €53,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,378 | €76,736 | +€20,358 | +36.1% |
| Trade receivables | 40 | €31,823 | €0 | -€31,823 | -100% |
| Other amounts receivable | 41 | €24,555 | €76,736 | +€52,181 | +213% |
| Cash at bank and in hand | 54/58 | €203,843 | €250,369 | +€46,526 | +22.8% |
| Deferred charges and accrued income | 490/1 | €31,937 | €20,075 | -€11,862 | -37.1% |
| Total equity and liabilities | 10/49 | €408,013 | €443,099 | +€35,086 | +8.6% |
| Equity | 10/15 | €346,386 | €249,775 | -€96,611 | -27.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €340,186 | €243,575 | -€96,611 | -28.4% |
| Distributable reserves | 133 | €340,186 | €243,575 | -€96,611 | -28.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,627 | €193,324 | +€131,698 | +214% |
| Amounts payable within one year | 42/48 | €61,627 | €193,324 | +€131,698 | +214% |
| Trade debts | 44 | €5,271 | €2,251 | -€3,020 | -57.3% |
| Suppliers | 440/4 | €5,271 | €2,251 | -€3,020 | -57.3% |
| Taxes, remuneration and social security | 45 | €14,976 | €16,464 | +€1,488 | +9.9% |
| Taxes | 450/3 | €14,976 | €16,464 | +€1,488 | +9.9% |
| Other amounts payable | 47/48 | €41,380 | €174,609 | +€133,229 | +322% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,827 | €21,422 | -€1,405 | -6.2% |
| Other operating charges | 640/8 | €4,196 | €1,926 | -€2,270 | -54.1% |
| Gross operating margin | 9900 | €154,041 | €132,913 | -€21,128 | -13.7% |
| Operating profit (loss) | 9901 | €127,018 | €109,565 | -€17,453 | -13.7% |
| Financial income | 75/76B | €4,726 | €2,974 | -€1,752 | -37.1% |
| Recurring financial income | 75 | €4,726 | €2,974 | -€1,752 | -37.1% |
| Financial charges | 65/66B | €550 | €558 | +€8 | +1.4% |
| Recurring financial charges | 65 | €550 | €558 | +€8 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €131,193 | €111,981 | -€19,213 | -14.6% |
| Income taxes | 67/77 | €40,313 | €33,983 | -€6,330 | -15.7% |
| Profit (loss) for the period | 9904 | €90,881 | €77,998 | -€12,883 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €90,881 | €77,998 | -€12,883 | -14.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.