BEY CONSULT: 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.
BEY CONSULT
Largest movements
- Cash -€102,417
down €102,417 (-88.0%), from €116,420 to €14,003
mainly Other debts (-€92,832) and Contributions, distributions and other (-€24,500)
- Receivables within one year +€9,736
up €9,736 (+409%), from €2,379 to €12,115
of which Trade receivables: +€9,680
- Tangible fixed assets -€6,115
down €6,115 (-21.7%), from €28,195 to €22,080
- Deferred charges and accrued income +€2,034
up €2,034 (+472%), from €430 to €2,464
- Other debts -€92,832
down €92,832 (-68.7%), from €135,104 to €42,272
- Trade debts -€1,867
down €1,867 (-67.1%), from €2,780 to €914
- Gross operating margin -€15,704
down €15,704 (-28.9%), from €54,328 to €38,624
- Financial charges -€1,173
down €1,173 (-89.9%), from €1,305 to €132
- Taxes -€678
down €678 (-8.9%), from €7,621 to €6,944
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 | €147,424 | €50,663 | -€96,762 | -65.6% |
| Fixed assets | 21/28 | €28,195 | €22,080 | -€6,115 | -21.7% |
| Tangible fixed assets | 22/27 | €28,195 | €22,080 | -€6,115 | -21.7% |
| Furniture and vehicles | 24 | €28,195 | €22,080 | -€6,115 | -21.7% |
| Current assets | 29/58 | €119,229 | €28,582 | -€90,647 | -76.0% |
| Amounts receivable within one year | 40/41 | €2,379 | €12,115 | +€9,736 | +409% |
| Trade receivables | 40 | €0 | €9,680 | +€9,680 | |
| Other amounts receivable | 41 | €2,379 | €2,435 | +€56 | +2.4% |
| Cash at bank and in hand | 54/58 | €116,420 | €14,003 | -€102,417 | -88.0% |
| Deferred charges and accrued income | 490/1 | €430 | €2,464 | +€2,034 | +472% |
| Total equity and liabilities | 10/49 | €147,424 | €50,663 | -€96,762 | -65.6% |
| Equity | 10/15 | €4,616 | €3,267 | -€1,349 | -29.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,616 | €267 | -€1,349 | -83.5% |
| Amounts payable | 17/49 | €142,809 | €47,395 | -€95,413 | -66.8% |
| Amounts payable within one year | 42/48 | €142,309 | €46,895 | -€95,413 | -67.0% |
| Trade debts | 44 | €2,780 | €914 | -€1,867 | -67.1% |
| Suppliers | 440/4 | €2,780 | €914 | -€1,867 | -67.1% |
| Taxes, remuneration and social security | 45 | €4,424 | €3,709 | -€715 | -16.2% |
| Taxes | 450/3 | €4,424 | €3,709 | -€715 | -16.2% |
| Other amounts payable | 47/48 | €135,104 | €42,272 | -€92,832 | -68.7% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,905 | €7,245 | +€341 | +4.9% |
| Other operating charges | 640/8 | €673 | €1,151 | +€478 | +71.1% |
| Gross operating margin | 9900 | €54,328 | €38,624 | -€15,704 | -28.9% |
| Operating profit (loss) | 9901 | €46,751 | €30,227 | -€16,523 | -35.3% |
| Financial charges | 65/66B | €1,305 | €132 | -€1,173 | -89.9% |
| Recurring financial charges | 65 | €1,305 | €132 | -€1,173 | -89.9% |
| Profit (loss) for the period before taxes | 9903 | €45,446 | €30,095 | -€15,351 | -33.8% |
| Income taxes | 67/77 | €7,621 | €6,944 | -€678 | -8.9% |
| Profit (loss) for the period | 9904 | €37,824 | €23,151 | -€14,673 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,824 | €23,151 | -€14,673 | -38.8% |
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.