BESOLID: what changed
What changed
BESOLID
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€114,036
2024 · €71,035+€43,001
Equity
€161,692
2024 · €217,546-€55,853
Cash
€233,207
2024 · €191,869+€41,338
Balance sheet total
€280,537
2024 · €239,347+€41,190
Largest movements
Assets
- Cash +€41,338
up €41,338 (+21.5%), from €191,869 to €233,207
mainly Net result for the year (+€114,036) and Other debts (+€74,826)
- Receivables within one year +€3,174
up €3,174 (+16.0%), from €19,827 to €23,001
of which Trade receivables: +€6,101
Equity and liabilities
- Other debts +€74,826
new in 2025: €74,826
- Reserves -€57,500
down €57,500 (-26.9%), from €214,000 to €156,500
- Tax, wage and social debts +€22,901
up €22,901 (+109%), from €21,051 to €43,952
of which Taxes: +€24,063
Income statement
- Gross operating margin +€66,543
up €66,543 (+66.4%), from €100,166 to €166,709
- Taxes +€26,310
up €26,310 (+137%), from €19,246 to €45,556
- Other operating charges -€3,342
down €3,342 (-88.2%), from €3,788 to €446
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€71,035
Gross operating margin
+€66,543
Depreciation
+€349
Other operating charges
+€3,342
Financial income
-€1,408
Financial charges
+€486
Taxes
-€26,310
Result 2025
€114,036
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€216,667
Investment
-€4,926
Financing
-€170,403
Cash 2024
€191,869
From operations (derived)
+€216,667
Net result for the year
+€114,036
Depreciation
+€6,625
Receivables within one year
-€3,174
Deferred charges and accrued income
+€1,623
Trade debts
-€170
Tax, wage and social debts
+€22,901
Other debts
+€74,826
Investment (derived)
-€4,926
Investment in fixed assets (net)
-€4,926
Financing
-€170,403
Short-term financial debts
-€514
Contributions, distributions and other
-€169,889
Cash 2025
€233,207
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,347 | €280,537 | +€41,190 | +17.2% |
| Fixed assets | 21/28 | €25,694 | €23,995 | -€1,700 | -6.6% |
| Tangible fixed assets | 22/27 | €25,694 | €23,995 | -€1,700 | -6.6% |
| Land and buildings | 22 | €18,714 | €16,241 | -€2,473 | -13.2% |
| Plant, machinery and equipment | 23 | €1,218 | €4,551 | +€3,333 | +274% |
| Furniture and vehicles | 24 | €5,763 | €3,203 | -€2,559 | -44.4% |
| Current assets | 29/58 | €213,653 | €256,542 | +€42,889 | +20.1% |
| Amounts receivable within one year | 40/41 | €19,827 | €23,001 | +€3,174 | +16.0% |
| Trade receivables | 40 | €16,901 | €23,001 | +€6,101 | +36.1% |
| Other amounts receivable | 41 | €2,926 | - | -€2,926 | |
| Cash at bank and in hand | 54/58 | €191,869 | €233,207 | +€41,338 | +21.5% |
| Deferred charges and accrued income | 490/1 | €1,957 | €334 | -€1,623 | -82.9% |
| Total equity and liabilities | 10/49 | €239,347 | €280,537 | +€41,190 | +17.2% |
| Equity | 10/15 | €217,546 | €161,692 | -€55,853 | -25.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €214,000 | €156,500 | -€57,500 | -26.9% |
| Distributable reserves | 133 | €214,000 | €156,500 | -€57,500 | -26.9% |
| Profit (loss) carried forward | 14 | €2,546 | €4,192 | +€1,647 | +64.7% |
| Amounts payable | 17/49 | €21,802 | €118,845 | +€97,043 | +445% |
| Amounts payable within one year | 42/48 | €21,802 | €118,845 | +€97,043 | +445% |
| Financial debts | 43 | €581 | €67 | -€514 | -88.5% |
| Credit institutions | 430/8 | €581 | €67 | -€514 | -88.5% |
| Trade debts | 44 | €170 | - | -€170 | |
| Suppliers | 440/4 | €170 | - | -€170 | |
| Taxes, remuneration and social security | 45 | €21,051 | €43,952 | +€22,901 | +109% |
| Taxes | 450/3 | €19,889 | €43,952 | +€24,063 | +121% |
| Remuneration and social security | 454/9 | €1,162 | - | -€1,162 | |
| Other amounts payable | 47/48 | - | €74,826 | +€74,826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,974 | €6,625 | -€349 | -5.0% |
| Other operating charges | 640/8 | €3,788 | €446 | -€3,342 | -88.2% |
| Gross operating margin | 9900 | €100,166 | €166,709 | +€66,543 | +66.4% |
| Operating profit (loss) | 9901 | €89,404 | €159,637 | +€70,233 | +78.6% |
| Financial income | 75/76B | €1,684 | €276 | -€1,408 | -83.6% |
| Recurring financial income | 75 | €1,684 | €276 | -€1,408 | -83.6% |
| Financial charges | 65/66B | €807 | €321 | -€486 | -60.2% |
| Recurring financial charges | 65 | €807 | €321 | -€486 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | €90,281 | €159,591 | +€69,311 | +76.8% |
| Income taxes | 67/77 | €19,246 | €45,556 | +€26,310 | +137% |
| Profit (loss) for the period | 9904 | €71,035 | €114,036 | +€43,001 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €71,035 | €114,036 | +€43,001 | +60.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.