BeVe 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.
BeVe CONSULTING
Largest movements
- Cash +€189,566
up €189,566 (+101%), from €187,887 to €377,453
mainly Current investments (+€169,776) and Net result for the year (+€116,687)
- Current investments -€169,776
down €169,776 (-58.2%), from €291,847 to €122,071
- Receivables after one year -€75,000
down €75,000 (-100%), from €75,000 to €0
- Reserves -€167,394
down €167,394 (-31.0%), from €540,222 to €372,828
- Other debts +€99,988
up €99,988 (+1,978%), from €5,056 to €105,044
- Tax, wage and social debts +€14,893
up €14,893 (+61.9%), from €24,045 to €38,938
- Financial income +€14,720
up €14,720 (+308%), from €4,774 to €19,494
- Gross operating margin +€12,069
up €12,069 (+9.2%), from €131,858 to €143,928
- Other operating charges +€1,458
up €1,458 (+98.3%), from €1,483 to €2,941
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 | €577,393 | €525,679 | -€51,714 | -9.0% |
| Fixed assets | 21/28 | €1,360 | €2,087 | +€727 | +53.5% |
| Tangible fixed assets | 22/27 | - | €727 | +€727 | |
| Plant, machinery and equipment | 23 | - | €727 | +€727 | |
| Financial fixed assets | 28 | €1,360 | €1,360 | = | 0.0% |
| Current assets | 29/58 | €576,033 | €523,592 | -€52,441 | -9.1% |
| Amounts receivable after more than one year | 29 | €75,000 | €0 | -€75,000 | -100% |
| Other amounts receivable | 291 | €75,000 | €0 | -€75,000 | -100% |
| Amounts receivable within one year | 40/41 | €21,299 | €24,068 | +€2,769 | +13.0% |
| Trade receivables | 40 | €20,963 | €24,068 | +€3,105 | +14.8% |
| Other amounts receivable | 41 | €336 | €0 | -€336 | -100% |
| Current investments | 50/53 | €291,847 | €122,071 | -€169,776 | -58.2% |
| Cash at bank and in hand | 54/58 | €187,887 | €377,453 | +€189,566 | +101% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €577,393 | €525,679 | -€51,714 | -9.0% |
| Equity | 10/15 | €546,422 | €379,028 | -€167,394 | -30.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €540,222 | €372,828 | -€167,394 | -31.0% |
| Distributable reserves | 133 | €540,222 | €372,828 | -€167,394 | -31.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €1,250 | €1,250 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,250 | €1,250 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,250 | €1,250 | = | 0.0% |
| Amounts payable | 17/49 | €29,721 | €145,401 | +€115,680 | +389% |
| Amounts payable within one year | 42/48 | €29,721 | €145,401 | +€115,680 | +389% |
| Trade debts | 44 | €620 | €1,419 | +€799 | +129% |
| Suppliers | 440/4 | €620 | €1,419 | +€799 | +129% |
| Taxes, remuneration and social security | 45 | €24,045 | €38,938 | +€14,893 | +61.9% |
| Taxes | 450/3 | €24,045 | €38,938 | +€14,893 | +61.9% |
| Other amounts payable | 47/48 | €5,056 | €105,044 | +€99,988 | +1,978% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €364 | +€364 | |
| Other operating charges | 640/8 | €1,483 | €2,941 | +€1,458 | +98.3% |
| Gross operating margin | 9900 | €131,858 | €143,928 | +€12,069 | +9.2% |
| Operating profit (loss) | 9901 | €130,375 | €140,623 | +€10,248 | +7.9% |
| Financial income | 75/76B | €4,774 | €19,494 | +€14,720 | +308% |
| Recurring financial income | 75 | €4,774 | €19,494 | +€14,720 | +308% |
| Financial charges | 65/66B | €746 | €490 | -€257 | -34.4% |
| Recurring financial charges | 65 | €746 | €490 | -€257 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €134,403 | €159,626 | +€25,224 | +18.8% |
| Income taxes | 67/77 | €44,135 | €42,939 | -€1,196 | -2.7% |
| Profit (loss) for the period | 9904 | €90,268 | €116,687 | +€26,419 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €90,268 | €116,687 | +€26,419 | +29.3% |
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 13 October 2026 via checked.be.