BIESEMANS 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.
BIESEMANS CONSULTING
Largest movements
- Cash -€57,143
down €57,143 (-61.9%), from €92,284 to €35,142
mainly Investment in fixed assets (net) (-€50,502) and Tax, wage and social debts (-€11,719)
- Tangible fixed assets +€43,303
up €43,303 (+114%), from €38,063 to €81,366
of which Furniture and vehicles: +€39,004
- Receivables within one year -€6,912
down €6,912 (-14.0%), from €49,406 to €42,494
of which Trade receivables: -€8,774
- Tax, wage and social debts -€11,719
down €11,719 (-91.0%), from €12,881 to €1,163
- Accrued charges and deferred income -€6,002
down €6,002 (-24.7%), from €24,297 to €18,295
- Profit (loss) carried forward -€2,841
new in 2024: -€2,841
- Gross operating margin -€34,423
down €34,423 (-86.1%), from €39,963 to €5,540
- Taxes -€9,392
down €9,392 (-96.2%), from €9,758 to €366
- Other operating charges -€1,627
down €1,627 (-73.8%), from €2,205 to €578
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,713 | €159,961 | -€20,752 | -11.5% |
| Fixed assets | 21/28 | €38,063 | €81,366 | +€43,303 | +114% |
| Tangible fixed assets | 22/27 | €38,063 | €81,366 | +€43,303 | +114% |
| Land and buildings | 22 | €37,222 | €30,555 | -€6,667 | -17.9% |
| Furniture and vehicles | 24 | €841 | €39,845 | +€39,004 | +4,639% |
| Assets under construction and advance payments | 27 | - | €10,966 | +€10,966 | |
| Current assets | 29/58 | €142,650 | €78,596 | -€64,055 | -44.9% |
| Amounts receivable within one year | 40/41 | €49,406 | €42,494 | -€6,912 | -14.0% |
| Trade receivables | 40 | €42,419 | €33,645 | -€8,774 | -20.7% |
| Other amounts receivable | 41 | €6,987 | €8,849 | +€1,862 | +26.6% |
| Cash at bank and in hand | 54/58 | €92,284 | €35,142 | -€57,143 | -61.9% |
| Deferred charges and accrued income | 490/1 | €960 | €960 | = | 0.0% |
| Total equity and liabilities | 10/49 | €180,713 | €159,961 | -€20,752 | -11.5% |
| Equity | 10/15 | €143,260 | €140,419 | -€2,841 | -2.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €130,860 | €130,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €53,855 | €53,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Other | 1319 | €52,000 | €52,000 | = | 0.0% |
| Distributable reserves | 133 | €77,005 | €77,005 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,841 | -€2,841 | |
| Amounts payable | 17/49 | €37,453 | €19,542 | -€17,911 | -47.8% |
| Amounts payable within one year | 42/48 | €13,156 | €1,247 | -€11,908 | -90.5% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €12,881 | €1,163 | -€11,719 | -91.0% |
| Taxes | 450/3 | €12,881 | €1,163 | -€11,719 | -91.0% |
| Other amounts payable | 47/48 | €274 | €85 | -€190 | -69.1% |
| Accrued charges and deferred income | 492/3 | €24,297 | €18,295 | -€6,002 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,199 | €7,199 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,205 | €578 | -€1,627 | -73.8% |
| Gross operating margin | 9900 | €39,963 | €5,540 | -€34,423 | -86.1% |
| Operating profit (loss) | 9901 | €30,559 | -€2,237 | -€32,796 | |
| Financial charges | 65/66B | €444 | €238 | -€206 | -46.5% |
| Recurring financial charges | 65 | €444 | €238 | -€206 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | €30,114 | -€2,475 | -€32,589 | |
| Income taxes | 67/77 | €9,758 | €366 | -€9,392 | -96.2% |
| Profit (loss) for the period | 9904 | €20,357 | -€2,841 | -€23,198 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,357 | -€2,841 | -€23,198 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.