Beuls 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.
Beuls Consulting
Largest movements
- Tangible fixed assets -€16,317
down €16,317 (-33.7%), from €48,458 to €32,142
of which Furniture and vehicles: -€15,123
- Cash -€4,285
down €4,285 (-15.9%), from €26,867 to €22,582
mainly Other debts (-€12,500) and Tax, wage and social debts (-€7,212)
- Other debts -€12,500
no longer reported in 2025 (was €12,500)
- Tax, wage and social debts -€7,212
down €7,212 (-44.9%), from €16,054 to €8,842
of which Remuneration and social security: -€9,813
- Trade debts -€2,372
down €2,372 (-97.9%), from €2,423 to €51
- Reserves +€1,631
up €1,631 (+2.8%), from €58,191 to €59,822
- Gross operating margin -€489
down €489 (-2.3%), from €21,682 to €21,193
- Depreciation +€279
up €279 (+1.6%), from €17,141 to €17,420
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 | €95,368 | €74,915 | -€20,453 | -21.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €57,258 | €40,942 | -€16,317 | -28.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €48,458 | €32,142 | -€16,317 | -33.7% |
| Plant, machinery and equipment | 23 | €2,487 | €1,293 | -€1,193 | -48.0% |
| Furniture and vehicles | 24 | €45,972 | €30,848 | -€15,123 | -32.9% |
| Financial fixed assets | 28 | €8,800 | €8,800 | = | 0.0% |
| Current assets | 29/58 | €38,110 | €33,974 | -€4,136 | -10.9% |
| Amounts receivable within one year | 40/41 | €9,779 | €9,604 | -€175 | -1.8% |
| Trade receivables | 40 | €8,675 | €8,500 | -€175 | -2.0% |
| Other amounts receivable | 41 | €1,104 | €1,104 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,867 | €22,582 | -€4,285 | -15.9% |
| Deferred charges and accrued income | 490/1 | €1,464 | €1,788 | +€323 | +22.1% |
| Total equity and liabilities | 10/49 | €95,368 | €74,915 | -€20,453 | -21.4% |
| Equity | 10/15 | €64,391 | €66,022 | +€1,631 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,191 | €59,822 | +€1,631 | +2.8% |
| Distributable reserves | 133 | €58,191 | €59,822 | +€1,631 | +2.8% |
| Amounts payable | 17/49 | €30,977 | €8,893 | -€22,084 | -71.3% |
| Amounts payable within one year | 42/48 | €30,977 | €8,893 | -€22,084 | -71.3% |
| Trade debts | 44 | €2,423 | €51 | -€2,372 | -97.9% |
| Suppliers | 440/4 | €2,423 | €51 | -€2,372 | -97.9% |
| Taxes, remuneration and social security | 45 | €16,054 | €8,842 | -€7,212 | -44.9% |
| Taxes | 450/3 | - | €2,601 | +€2,601 | |
| Remuneration and social security | 454/9 | €16,054 | €6,241 | -€9,813 | -61.1% |
| Other amounts payable | 47/48 | €12,500 | - | -€12,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,141 | €17,420 | +€279 | +1.6% |
| Other operating charges | 640/8 | €561 | €693 | +€132 | +23.6% |
| Gross operating margin | 9900 | €21,682 | €21,193 | -€489 | -2.3% |
| Operating profit (loss) | 9901 | €3,980 | €3,080 | -€900 | -22.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €32 | €54 | +€22 | +66.3% |
| Recurring financial charges | 65 | €32 | €54 | +€22 | +66.3% |
| Profit (loss) for the period before taxes | 9903 | €3,948 | €3,026 | -€922 | -23.3% |
| Income taxes | 67/77 | €1,396 | €1,395 | -€1 | -0.1% |
| Profit (loss) for the period | 9904 | €2,552 | €1,631 | -€921 | -36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,552 | €1,631 | -€921 | -36.1% |
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 18 October 2026 via checked.be.