BeSy 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.
BeSy Consulting
Largest movements
- Financial fixed assets +€100,000
new in 2025: €100,000
- Cash -€14,432
down €14,432 (-28.4%), from €50,806 to €36,374
mainly Investment in fixed assets (net) (-€105,324) and Contributions, distributions and other (-€63,799)
- Receivables within one year +€3,757
up €3,757 (+19.1%), from €19,628 to €23,385
of which Trade receivables: +€3,861
- Debts after one year +€63,366
up €63,366 (+3,229%), from €1,963 to €65,328
- Other debts +€13,745
up €13,745 (+18.8%), from €73,170 to €86,915
- Tax, wage and social debts +€6,565
up €6,565 (+150%), from €4,367 to €10,932
- Trade debts +€6,394
up €6,394 (+299%), from €2,138 to €8,532
- Reserves -€5,947
down €5,947 (-100%), from €5,947 to €0
- Gross operating margin +€16,985
up €16,985 (+23.1%), from €73,631 to €90,616
- Taxes +€8,180
up €8,180 (+58.5%), from €13,975 to €22,156
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 | €114,064 | €201,942 | +€87,878 | +77.0% |
| Fixed assets | 21/28 | €41,234 | €139,714 | +€98,479 | +239% |
| Tangible fixed assets | 22/27 | €41,234 | €39,714 | -€1,521 | -3.7% |
| Land and buildings | 22 | €28,989 | €30,335 | +€1,346 | +4.6% |
| Furniture and vehicles | 24 | €11,295 | €8,504 | -€2,791 | -24.7% |
| Other tangible fixed assets | 26 | €950 | €875 | -€75 | -7.9% |
| Financial fixed assets | 28 | - | €100,000 | +€100,000 | |
| Current assets | 29/58 | €72,830 | €62,228 | -€10,602 | -14.6% |
| Amounts receivable within one year | 40/41 | €19,628 | €23,385 | +€3,757 | +19.1% |
| Trade receivables | 40 | €17,999 | €21,860 | +€3,861 | +21.5% |
| Other amounts receivable | 41 | €1,629 | €1,525 | -€104 | -6.4% |
| Cash at bank and in hand | 54/58 | €50,806 | €36,374 | -€14,432 | -28.4% |
| Deferred charges and accrued income | 490/1 | €2,396 | €2,469 | +€73 | +3.1% |
| Total equity and liabilities | 10/49 | €114,064 | €201,942 | +€87,878 | +77.0% |
| Equity | 10/15 | €24,547 | €18,600 | -€5,947 | -24.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,947 | €0 | -€5,947 | -100% |
| Distributable reserves | 133 | €5,947 | €0 | -€5,947 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €89,517 | €183,342 | +€93,825 | +105% |
| Amounts payable after more than one year | 17 | €1,963 | €65,328 | +€63,366 | +3,229% |
| Financial debts | 170/4 | €1,963 | €65,328 | +€63,366 | +3,229% |
| Amounts payable within one year | 42/48 | €87,554 | €118,013 | +€30,459 | +34.8% |
| Current portion of amounts payable after more than one year | 42 | €7,880 | €11,634 | +€3,755 | +47.6% |
| Trade debts | 44 | €2,138 | €8,532 | +€6,394 | +299% |
| Suppliers | 440/4 | €2,138 | €8,532 | +€6,394 | +299% |
| Taxes, remuneration and social security | 45 | €4,367 | €10,932 | +€6,565 | +150% |
| Taxes | 450/3 | €4,367 | €10,932 | +€6,565 | +150% |
| Other amounts payable | 47/48 | €73,170 | €86,915 | +€13,745 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,667 | €6,845 | +€178 | +2.7% |
| Other operating charges | 640/8 | €1,276 | €1,314 | +€38 | +2.9% |
| Gross operating margin | 9900 | €73,631 | €90,616 | +€16,985 | +23.1% |
| Operating profit (loss) | 9901 | €65,689 | €82,458 | +€16,769 | +25.5% |
| Financial income | 75/76B | €20 | €0 | -€19 | -98.4% |
| Recurring financial income | 75 | €20 | €0 | -€19 | -98.4% |
| Financial charges | 65/66B | €2,646 | €2,451 | -€195 | -7.4% |
| Recurring financial charges | 65 | €2,646 | €2,451 | -€195 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €63,062 | €80,007 | +€16,945 | +26.9% |
| Income taxes | 67/77 | €13,975 | €22,156 | +€8,180 | +58.5% |
| Profit (loss) for the period | 9904 | €49,087 | €57,852 | +€8,765 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,087 | €57,852 | +€8,765 | +17.9% |
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 15 October 2026 via checked.be.