BeYon Consulting: 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.
BeYon Consulting
Largest movements
- Cash +€10,671
up €10,671 (+20.8%), from €51,211 to €61,882
mainly Net result for the year (+€32,365) and Other debts (+€28,440)
- Receivables within one year +€8,495
up €8,495 (+41.9%), from €20,281 to €28,776
of which Trade receivables: +€12,461
- Tangible fixed assets +€4,676
up €4,676 (+159.7%), from €2,928 to €7,605
- Other debts +€28,440
up €28,440 (+104.6%), from €27,182 to €55,622
- Tax, wage and social debts +€7,778
up €7,778, from €0 to €7,778
of which Taxes: +€5,691
- Profit (loss) carried forward -€7,635
down €7,635 (-36.1%), from €21,151 to €13,516
- Trade debts -€6,129
down €6,129 (-81.1%), from €7,559 to €1,429
- Accrued charges and deferred income +€1,300
up €1,300 (+866.7%), from €150 to €1,450
- Gross operating margin +€16,088
up €16,088 (+54.6%), from €29,454 to €45,542
- Taxes +€3,291
up €3,291 (+54.3%), from €6,061 to €9,352
- Depreciation +€1,016
up €1,016 (+68.5%), from €1,482 to €2,498
- Other operating charges -€621
down €621 (-41.7%), from €1,489 to €868
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 | €75,342 | €99,096 | +€23,754 | +31.5% |
| Fixed assets | 21/28 | €2,928 | €7,605 | +€4,676 | +159.7% |
| Tangible fixed assets | 22/27 | €2,928 | €7,605 | +€4,676 | +159.7% |
| Furniture and vehicles | 24 | €2,928 | €7,605 | +€4,676 | +159.7% |
| Current assets | 29/58 | €72,414 | €91,491 | +€19,077 | +26.3% |
| Amounts receivable within one year | 40/41 | €20,281 | €28,776 | +€8,495 | +41.9% |
| Trade receivables | 40 | €9,600 | €22,061 | +€12,461 | +129.8% |
| Other amounts receivable | 41 | €10,681 | €6,715 | -€3,967 | -37.1% |
| Cash at bank and in hand | 54/58 | €51,211 | €61,882 | +€10,671 | +20.8% |
| Deferred charges and accrued income | 490/1 | €922 | €833 | -€89 | -9.6% |
| Total equity and liabilities | 10/49 | €75,342 | €99,096 | +€23,754 | +31.5% |
| Equity | 10/15 | €40,451 | €32,816 | -€7,635 | -18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €700 | €700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €700 | €700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,151 | €13,516 | -€7,635 | -36.1% |
| Amounts payable | 17/49 | €34,891 | €66,280 | +€31,389 | +90.0% |
| Amounts payable within one year | 42/48 | €34,741 | €64,830 | +€30,089 | +86.6% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €7,559 | €1,429 | -€6,129 | -81.1% |
| Suppliers | 440/4 | €7,559 | €1,429 | -€6,129 | -81.1% |
| Taxes, remuneration and social security | 45 | €0 | €7,778 | +€7,778 | |
| Taxes | 450/3 | €0 | €5,691 | +€5,691 | |
| Remuneration and social security | 454/9 | €0 | €2,088 | +€2,088 | |
| Other amounts payable | 47/48 | €27,182 | €55,622 | +€28,440 | +104.6% |
| Accrued charges and deferred income | 492/3 | €150 | €1,450 | +€1,300 | +866.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,482 | €2,498 | +€1,016 | +68.5% |
| Other operating charges | 640/8 | €1,489 | €868 | -€621 | -41.7% |
| Gross operating margin | 9900 | €29,454 | €45,542 | +€16,088 | +54.6% |
| Operating profit (loss) | 9901 | €26,482 | €42,176 | +€15,694 | +59.3% |
| Financial income | 75/76B | €51 | €0 | -€51 | -100.0% |
| Recurring financial income | 75 | €51 | €0 | -€51 | -100.0% |
| Financial charges | 65/66B | €298 | €458 | +€160 | +53.7% |
| Recurring financial charges | 65 | €298 | €458 | +€160 | +53.7% |
| Profit (loss) for the period before taxes | 9903 | €26,235 | €41,717 | +€15,482 | +59.0% |
| Income taxes | 67/77 | €6,061 | €9,352 | +€3,291 | +54.3% |
| Profit (loss) for the period | 9904 | €20,173 | €32,365 | +€12,192 | +60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,173 | €32,365 | +€12,192 | +60.4% |
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 3 October 2026 via checked.be.