Beva 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.
Beva Consulting
Largest movements
- Receivables within one year +€39,836
up €39,836 (+346%), from €11,500 to €51,336
of which Other amounts receivable: +€36,269
- Reserves +€58,950
up €58,950 (+48.7%), from €121,110 to €180,061
- Tax, wage and social debts -€15,168
down €15,168 (-44.9%), from €33,763 to €18,595
- Debts after one year -€2,242
no longer reported in 2025 (was €2,242)
- Gross operating margin +€30,758
up €30,758 (+55.1%), from €55,844 to €86,603
- Taxes +€11,434
up €11,434 (+80.2%), from €14,258 to €25,693
- Financial income +€994
new in 2025: €994
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 | €164,931 | €204,239 | +€39,308 | +23.8% |
| Fixed assets | 21/28 | €3,549 | €1,948 | -€1,600 | -45.1% |
| Tangible fixed assets | 22/27 | €3,549 | €1,948 | -€1,600 | -45.1% |
| Plant, machinery and equipment | 23 | €3,549 | €1,948 | -€1,600 | -45.1% |
| Current assets | 29/58 | €161,382 | €202,291 | +€40,909 | +25.3% |
| Amounts receivable within one year | 40/41 | €11,500 | €51,336 | +€39,836 | +346% |
| Trade receivables | 40 | €10,112 | €13,679 | +€3,567 | +35.3% |
| Other amounts receivable | 41 | €1,388 | €37,658 | +€36,269 | +2,613% |
| Cash at bank and in hand | 54/58 | €148,785 | €149,896 | +€1,111 | +0.7% |
| Deferred charges and accrued income | 490/1 | €1,097 | €1,058 | -€39 | -3.5% |
| Total equity and liabilities | 10/49 | €164,931 | €204,239 | +€39,308 | +23.8% |
| Equity | 10/15 | €122,610 | €181,561 | +€58,950 | +48.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Contributions outside capital | 11 | €1,500 | - | -€1,500 | |
| Other | 1109/19 | €1,500 | - | -€1,500 | |
| Reserves | 13 | €121,110 | €180,061 | +€58,950 | +48.7% |
| Distributable reserves | 133 | €121,110 | €180,061 | +€58,950 | +48.7% |
| Amounts payable | 17/49 | €42,320 | €22,678 | -€19,642 | -46.4% |
| Amounts payable after more than one year | 17 | €2,242 | - | -€2,242 | |
| Financial debts | 170/4 | €2,242 | - | -€2,242 | |
| Amounts payable within one year | 42/48 | €40,016 | €22,634 | -€17,382 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €3,800 | €2,242 | -€1,558 | -41.0% |
| Trade debts | 44 | €1,468 | €1,797 | +€329 | +22.4% |
| Suppliers | 440/4 | €1,468 | €1,797 | +€329 | +22.4% |
| Taxes, remuneration and social security | 45 | €33,763 | €18,595 | -€15,168 | -44.9% |
| Taxes | 450/3 | €33,763 | €18,595 | -€15,168 | -44.9% |
| Other amounts payable | 47/48 | €985 | - | -€985 | |
| Accrued charges and deferred income | 492/3 | €62 | €45 | -€17 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,600 | €1,600 | = | 0.0% |
| Other operating charges | 640/8 | €1,363 | €974 | -€389 | -28.6% |
| Non-recurring operating charges | 66A | €3,754 | - | -€3,754 | |
| Gross operating margin | 9900 | €55,844 | €86,603 | +€30,758 | +55.1% |
| Operating profit (loss) | 9901 | €49,126 | €84,028 | +€34,902 | +71.0% |
| Financial income | 75/76B | - | €994 | +€994 | |
| Recurring financial income | 75 | - | €994 | +€994 | |
| Financial charges | 65/66B | €406 | €379 | -€27 | -6.7% |
| Recurring financial charges | 65 | €406 | €379 | -€27 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €48,720 | €84,643 | +€35,922 | +73.7% |
| Income taxes | 67/77 | €14,258 | €25,693 | +€11,434 | +80.2% |
| Profit (loss) for the period | 9904 | €34,462 | €58,950 | +€24,488 | +71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,462 | €58,950 | +€24,488 | +71.1% |
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 25 October 2026 via checked.be.