BEVAM CONSULTING: what changed
What changed
BEVAM CONSULTING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€98,570
2024 · €108,206-€9,636
Equity
€208,776
2024 · €110,206+€98,570
Cash
€172,027
2024 · €49,122+€122,905
Balance sheet total
€350,215
2024 · €214,901+€135,314
Largest movements
Assets
- Cash +€122,905
up €122,905 (+250%), from €49,122 to €172,027
mainly Net result for the year (+€98,570) and Tax, wage and social debts (+€42,586)
- Receivables within one year +€26,248
up €26,248 (+108%), from €24,200 to €50,448
- Tangible fixed assets -€13,666
down €13,666 (-22.9%), from €59,725 to €46,059
of which Leasing and similar rights: -€12,586
Equity and liabilities
- Reserves +€98,500
up €98,500 (+91.2%), from €108,000 to €206,500
- Tax, wage and social debts +€42,586
up €42,586 (+72.7%), from €58,552 to €101,137
- Debts after one year -€8,448
down €8,448 (-23.2%), from €36,419 to €27,971
Income statement
- Gross operating margin -€14,197
down €14,197 (-8.4%), from €168,151 to €153,955
- Taxes -€4,237
down €4,237 (-9.3%), from €45,625 to €41,388
- Financial income +€1,736
new in 2025: €1,736
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
€108,206
Gross operating margin
-€14,197
Depreciation
-€1,405
Other operating charges
-€276
Financial income
+€1,736
Financial charges
+€268
Taxes
+€4,237
Result 2025
€98,570
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
+€131,034
Investment
€0
Financing
-€8,129
Cash 2024
€49,122
From operations (derived)
+€131,034
Net result for the year
+€98,570
Depreciation
+€13,666
Receivables within one year
-€26,248
Deferred charges and accrued income
+€173
Trade debts
+€1,591
Tax, wage and social debts
+€42,586
Other debts
-€806
Accrued charges and deferred income
+€1,503
Financing
-€8,129
Debts after one year
-€8,448
Current portion of long-term debt
+€319
Cash 2025
€172,027
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,901 | €350,215 | +€135,314 | +63.0% |
| Fixed assets | 21/28 | €59,725 | €46,059 | -€13,666 | -22.9% |
| Tangible fixed assets | 22/27 | €59,725 | €46,059 | -€13,666 | -22.9% |
| Plant, machinery and equipment | 23 | €1,701 | €1,352 | -€349 | -20.5% |
| Furniture and vehicles | 24 | €6,839 | €6,108 | -€731 | -10.7% |
| Leasing and similar rights | 25 | €51,184 | €38,598 | -€12,586 | -24.6% |
| Current assets | 29/58 | €155,176 | €304,156 | +€148,981 | +96.0% |
| Amounts receivable within one year | 40/41 | €24,200 | €50,448 | +€26,248 | +108% |
| Trade receivables | 40 | €24,200 | €50,448 | +€26,248 | +108% |
| Current investments | 50/53 | €80,000 | €80,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,122 | €172,027 | +€122,905 | +250% |
| Deferred charges and accrued income | 490/1 | €1,854 | €1,681 | -€173 | -9.3% |
| Total equity and liabilities | 10/49 | €214,901 | €350,215 | +€135,314 | +63.0% |
| Equity | 10/15 | €110,206 | €208,776 | +€98,570 | +89.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €108,000 | €206,500 | +€98,500 | +91.2% |
| Distributable reserves | 133 | €108,000 | €206,500 | +€98,500 | +91.2% |
| Profit (loss) carried forward | 14 | €206 | €276 | +€70 | +34.1% |
| Amounts payable | 17/49 | €104,695 | €141,439 | +€36,744 | +35.1% |
| Amounts payable after more than one year | 17 | €36,419 | €27,971 | -€8,448 | -23.2% |
| Financial debts | 170/4 | €36,419 | €27,971 | -€8,448 | -23.2% |
| Amounts payable within one year | 42/48 | €67,539 | €111,228 | +€43,689 | +64.7% |
| Current portion of amounts payable after more than one year | 42 | €8,129 | €8,448 | +€319 | +3.9% |
| Trade debts | 44 | €53 | €1,643 | +€1,591 | +3,022% |
| Suppliers | 440/4 | €53 | €1,643 | +€1,591 | +3,022% |
| Taxes, remuneration and social security | 45 | €58,552 | €101,137 | +€42,586 | +72.7% |
| Taxes | 450/3 | €58,552 | €101,137 | +€42,586 | +72.7% |
| Other amounts payable | 47/48 | €806 | €0 | -€806 | -100% |
| Accrued charges and deferred income | 492/3 | €737 | €2,239 | +€1,503 | +204% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,262 | €13,666 | +€1,405 | +11.5% |
| Other operating charges | 640/8 | €58 | €334 | +€276 | +476% |
| Gross operating margin | 9900 | €168,151 | €153,955 | -€14,197 | -8.4% |
| Operating profit (loss) | 9901 | €155,832 | €139,955 | -€15,877 | -10.2% |
| Financial income | 75/76B | - | €1,736 | +€1,736 | |
| Recurring financial income | 75 | - | €1,736 | +€1,736 | |
| Financial charges | 65/66B | €2,001 | €1,732 | -€268 | -13.4% |
| Recurring financial charges | 65 | €2,001 | €1,732 | -€268 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €153,831 | €139,958 | -€13,873 | -9.0% |
| Income taxes | 67/77 | €45,625 | €41,388 | -€4,237 | -9.3% |
| Profit (loss) for the period | 9904 | €108,206 | €98,570 | -€9,636 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €108,206 | €98,570 | -€9,636 | -8.9% |
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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 2 November 2026 via checked.be.