Bex Consultancy: what changed
Two fiscal 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.
Bex Consultancy
Largest movements
- Tangible fixed assets +€13,641
up €13,641 (+1486.2%), from €918 to €14,559
of which Land and buildings: +€7,028
- Receivables within one year +€12,868
up €12,868 (+11399.6%), from €113 to €12,981
of which Trade receivables: +€12,580
- Cash +€1,047
up €1,047 (+104.0%), from €1,007 to €2,054
mainly Net result for the year (+€15,583) and Other debts (+€7,008)
- Profit (loss) carried forward +€10,583
up €10,583 (+88.5%), from -€11,961 to -€1,379
- Other debts +€7,008
up €7,008 (+58.8%), from €11,919 to €18,927
- Trade debts +€5,212
up €5,212 (+647.4%), from €805 to €6,017
- Tax, wage and social debts +€3,463
up €3,463 (+2303.8%), from €150 to €3,614
- Accrued charges and deferred income +€990
new in 2025: €990
- Gross operating margin +€19,515
up €19,515 (+1747.0%), from €1,117 to €20,632
- Depreciation +€1,299
up €1,299 (+323.8%), from €401 to €1,700
- Taxes +€936
up €936 (+689.6%), from €136 to €1,072
- Financial charges +€909
up €909 (+808.0%), from €113 to €1,022
- Other operating charges +€558
up €558 (+79.9%), from €698 to €1,255
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.
Cash bridge derived
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 | €3,413 | €30,670 | +€27,256 | +798.6% |
| Fixed assets | 21/28 | €1,218 | €14,559 | +€13,341 | +1095.5% |
| Tangible fixed assets | 22/27 | €918 | €14,559 | +€13,641 | +1486.2% |
| Land and buildings | 22 | - | €7,028 | +€7,028 | |
| Plant, machinery and equipment | 23 | €811 | €2,050 | +€1,239 | +152.8% |
| Furniture and vehicles | 24 | €107 | €5,481 | +€5,374 | +5012.6% |
| Financial fixed assets | 28 | €300 | €0 | -€300 | -100.0% |
| Current assets | 29/58 | €2,195 | €16,110 | +€13,915 | +633.9% |
| Amounts receivable within one year | 40/41 | €113 | €12,981 | +€12,868 | +11399.6% |
| Trade receivables | 40 | €0 | €12,580 | +€12,580 | |
| Other amounts receivable | 41 | €113 | €401 | +€288 | +255.0% |
| Cash at bank and in hand | 54/58 | €1,007 | €2,054 | +€1,047 | +104.0% |
| Deferred charges and accrued income | 490/1 | €1,076 | €1,076 | = | 0.0% |
| Total equity and liabilities | 10/49 | €3,413 | €30,670 | +€27,256 | +798.6% |
| Equity | 10/15 | -€9,461 | €1,121 | +€10,583 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,961 | -€1,379 | +€10,583 | +88.5% |
| Amounts payable | 17/49 | €12,874 | €29,548 | +€16,674 | +129.5% |
| Amounts payable within one year | 42/48 | €12,874 | €28,558 | +€15,684 | +121.8% |
| Trade debts | 44 | €805 | €6,017 | +€5,212 | +647.4% |
| Suppliers | 440/4 | €805 | €6,017 | +€5,212 | +647.4% |
| Taxes, remuneration and social security | 45 | €150 | €3,614 | +€3,463 | +2303.8% |
| Taxes | 450/3 | €150 | €3,614 | +€3,463 | +2303.8% |
| Other amounts payable | 47/48 | €11,919 | €18,927 | +€7,008 | +58.8% |
| Accrued charges and deferred income | 492/3 | - | €990 | +€990 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €401 | €1,700 | +€1,299 | +323.8% |
| Other operating charges | 640/8 | €698 | €1,255 | +€558 | +79.9% |
| Gross operating margin | 9900 | €1,117 | €20,632 | +€19,515 | +1747.0% |
| Operating profit (loss) | 9901 | €18 | €17,676 | +€17,658 | +96863.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €113 | €1,022 | +€909 | +808.0% |
| Recurring financial charges | 65 | €113 | €1,022 | +€909 | +808.0% |
| Profit (loss) for the period before taxes | 9903 | -€94 | €16,654 | +€16,749 | |
| Income taxes | 67/77 | €136 | €1,072 | +€936 | +689.6% |
| Profit (loss) for the period | 9904 | -€230 | €15,583 | +€15,813 | |
| Profit (loss) for the period to be appropriated | 9905 | -€230 | €15,583 | +€15,813 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.