BEYFER 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.
BEYFER CONSULT
Largest movements
- Deferred charges and accrued income +€18,839
new in 2025: €18,839
- Receivables within one year -€5,203
down €5,203 (-6.2%), from €83,956 to €78,753
of which Other amounts receivable: -€2,671
- Tangible fixed assets -€4,670
down €4,670 (-50.4%), from €9,257 to €4,587
of which Furniture and vehicles: -€3,702
- Cash +€1,544
up €1,544 (+51.2%), from €3,015 to €4,559
mainly Advances received (+€10,013) and Receivables within one year (+€5,203)
- Advances received +€10,013
up €10,013 (+59.3%), from €16,897 to €26,910
- Reserves +€5,066
up €5,066 (+34.4%), from €14,724 to €19,790
- Tax, wage and social debts -€3,903
down €3,903 (-53.9%), from €7,243 to €3,340
of which Taxes: -€4,099
- Other debts -€2,082
down €2,082 (-27.8%), from €7,500 to €5,418
- Trade debts +€1,103
up €1,103 (+3.4%), from €32,265 to €33,368
- Gross operating margin -€4,054
down €4,054 (-9.2%), from €44,098 to €40,044
- Taxes -€2,242
down €2,242 (-64.7%), from €3,463 to €1,221
- Depreciation +€1,074
up €1,074 (+29.9%), from €3,596 to €4,670
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 | €97,363 | €107,560 | +€10,197 | +10.5% |
| Fixed assets | 21/28 | €9,257 | €4,587 | -€4,670 | -50.4% |
| Tangible fixed assets | 22/27 | €9,257 | €4,587 | -€4,670 | -50.4% |
| Plant, machinery and equipment | 23 | €1,037 | €69 | -€968 | -93.3% |
| Furniture and vehicles | 24 | €8,220 | €4,518 | -€3,702 | -45.0% |
| Current assets | 29/58 | €88,106 | €102,973 | +€14,867 | +16.9% |
| Stocks and contracts in progress | 3 | €1,135 | €822 | -€313 | -27.6% |
| Stocks | 30/36 | €1,135 | €822 | -€313 | -27.6% |
| Amounts receivable within one year | 40/41 | €83,956 | €78,753 | -€5,203 | -6.2% |
| Trade receivables | 40 | €73,784 | €71,252 | -€2,532 | -3.4% |
| Other amounts receivable | 41 | €10,172 | €7,501 | -€2,671 | -26.3% |
| Cash at bank and in hand | 54/58 | €3,015 | €4,559 | +€1,544 | +51.2% |
| Deferred charges and accrued income | 490/1 | - | €18,839 | +€18,839 | |
| Total equity and liabilities | 10/49 | €97,363 | €107,560 | +€10,197 | +10.5% |
| Equity | 10/15 | €33,458 | €38,523 | +€5,065 | +15.1% |
| Contributions | 10/11 | €9,540 | €9,540 | = | 0.0% |
| Reserves | 13 | €14,724 | €19,790 | +€5,066 | +34.4% |
| Distributable reserves | 133 | €14,724 | €19,790 | +€5,066 | +34.4% |
| Profit (loss) carried forward | 14 | €9,194 | €9,193 | -€1 | 0.0% |
| Amounts payable | 17/49 | €63,905 | €69,037 | +€5,132 | +8.0% |
| Amounts payable within one year | 42/48 | €63,905 | €69,036 | +€5,131 | +8.0% |
| Trade debts | 44 | €32,265 | €33,368 | +€1,103 | +3.4% |
| Suppliers | 440/4 | €32,265 | €33,368 | +€1,103 | +3.4% |
| Advances received on contracts in progress | 46 | €16,897 | €26,910 | +€10,013 | +59.3% |
| Taxes, remuneration and social security | 45 | €7,243 | €3,340 | -€3,903 | -53.9% |
| Taxes | 450/3 | €4,606 | €507 | -€4,099 | -89.0% |
| Remuneration and social security | 454/9 | €2,637 | €2,833 | +€196 | +7.4% |
| Other amounts payable | 47/48 | €7,500 | €5,418 | -€2,082 | -27.8% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Remuneration, social security and pensions | 62 | €29,441 | €29,028 | -€413 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,596 | €4,670 | +€1,074 | +29.9% |
| Other operating charges | 640/8 | €675 | €265 | -€410 | -60.7% |
| Gross operating margin | 9900 | €44,098 | €40,044 | -€4,054 | -9.2% |
| Operating profit (loss) | 9901 | €10,386 | €6,081 | -€4,305 | -41.5% |
| Financial income | 75/76B | €445 | €419 | -€26 | -5.8% |
| Recurring financial income | 75 | €445 | €419 | -€26 | -5.8% |
| Financial charges | 65/66B | €190 | €214 | +€24 | +12.6% |
| Recurring financial charges | 65 | €190 | €214 | +€24 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €10,641 | €6,286 | -€4,355 | -40.9% |
| Income taxes | 67/77 | €3,463 | €1,221 | -€2,242 | -64.7% |
| Profit (loss) for the period | 9904 | €7,178 | €5,065 | -€2,113 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,178 | €5,065 | -€2,113 | -29.4% |
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 9 October 2026 via checked.be.