BESPOKE 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.
BESPOKE MANAGEMENT CONSULTING
Largest movements
- Current investments +€60,000
up €60,000 (+60.0%), from €100,000 to €159,999
- Cash +€30,754
up €30,754 (+28.6%), from €107,654 to €138,408
mainly Net result for the year (+€92,468) and Depreciation (+€28,681)
- Tangible fixed assets -€28,681
down €28,681 (-24.5%), from €116,965 to €88,284
of which Furniture and vehicles: -€28,166
- Receivables within one year -€27,074
down €27,074 (-93.7%), from €28,880 to €1,806
of which Trade receivables: -€28,880
- Profit (loss) carried forward +€54,001
up €54,001 (+5,405%), from €999 to €55,000
- Tax, wage and social debts -€52,534
down €52,534 (-66.6%), from €78,919 to €26,385
- Reserves +€38,467
up €38,467 (+14.4%), from €268,000 to €306,467
- Other debts -€4,437
no longer reported in 2025 (was €4,437)
- Gross operating margin -€141,365
down €141,365 (-49.3%), from €286,660 to €145,295
- Taxes -€48,750
down €48,750 (-63.7%), from €76,553 to €27,802
- Other operating charges -€4,924
down €4,924 (-82.9%), from €5,937 to €1,013
- Financial income +€4,235
up €4,235 (+868%), from €488 to €4,723
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 | €355,935 | €391,120 | +€35,185 | +9.9% |
| Fixed assets | 21/28 | €116,965 | €88,284 | -€28,681 | -24.5% |
| Tangible fixed assets | 22/27 | €116,965 | €88,284 | -€28,681 | -24.5% |
| Furniture and vehicles | 24 | €114,651 | €86,485 | -€28,166 | -24.6% |
| Other tangible fixed assets | 26 | €2,315 | €1,800 | -€515 | -22.2% |
| Current assets | 29/58 | €238,969 | €302,836 | +€63,866 | +26.7% |
| Amounts receivable within one year | 40/41 | €28,880 | €1,806 | -€27,074 | -93.7% |
| Trade receivables | 40 | €28,880 | - | -€28,880 | |
| Other amounts receivable | 41 | - | €1,806 | +€1,806 | |
| Current investments | 50/53 | €100,000 | €159,999 | +€60,000 | +60.0% |
| Cash at bank and in hand | 54/58 | €107,654 | €138,408 | +€30,754 | +28.6% |
| Deferred charges and accrued income | 490/1 | €2,436 | €2,622 | +€186 | +7.6% |
| Total equity and liabilities | 10/49 | €355,935 | €391,120 | +€35,185 | +9.9% |
| Equity | 10/15 | €272,049 | €364,517 | +€92,468 | +34.0% |
| Contributions | 10/11 | €3,050 | €3,050 | = | 0.0% |
| Reserves | 13 | €268,000 | €306,467 | +€38,467 | +14.4% |
| Distributable reserves | 133 | €268,000 | €306,467 | +€38,467 | +14.4% |
| Profit (loss) carried forward | 14 | €999 | €55,000 | +€54,001 | +5,405% |
| Amounts payable | 17/49 | €83,886 | €26,603 | -€57,283 | -68.3% |
| Amounts payable within one year | 42/48 | €83,886 | €26,603 | -€57,283 | -68.3% |
| Trade debts | 44 | €529 | €218 | -€311 | -58.8% |
| Suppliers | 440/4 | €529 | €218 | -€311 | -58.8% |
| Taxes, remuneration and social security | 45 | €78,919 | €26,385 | -€52,534 | -66.6% |
| Taxes | 450/3 | €78,919 | €26,385 | -€52,534 | -66.6% |
| Other amounts payable | 47/48 | €4,437 | - | -€4,437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,293 | €28,681 | +€2,388 | +9.1% |
| Other operating charges | 640/8 | €5,937 | €1,013 | -€4,924 | -82.9% |
| Gross operating margin | 9900 | €286,660 | €145,295 | -€141,365 | -49.3% |
| Operating profit (loss) | 9901 | €254,429 | €115,601 | -€138,829 | -54.6% |
| Financial income | 75/76B | €488 | €4,723 | +€4,235 | +868% |
| Recurring financial income | 75 | €488 | €4,723 | +€4,235 | +868% |
| Financial charges | 65/66B | €52 | €54 | +€2 | +4.1% |
| Recurring financial charges | 65 | €52 | €54 | +€2 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €254,865 | €120,270 | -€134,596 | -52.8% |
| Income taxes | 67/77 | €76,553 | €27,802 | -€48,750 | -63.7% |
| Profit (loss) for the period | 9904 | €178,313 | €92,468 | -€85,845 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €178,313 | €92,468 | -€85,845 | -48.1% |
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 28 October 2026 via checked.be.