Biesemans 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.
Biesemans Consulting
Largest movements
- Cash -€58,503
down €58,503 (-14.8%), from €396,560 to €338,057
mainly Contributions, distributions and other (-€155,000) and Smaller working-capital items (-€372)
- Tangible fixed assets -€45,615
down €45,615 (-100.0%), from €45,615 to €0
- Deferred charges and accrued income -€5,487
no longer reported in 2025 (was €5,487)
- Reserves -€115,000
down €115,000 (-32.8%), from €350,200 to €235,200
- Depreciation -€20,734
down €20,734 (-83.3%), from €24,881 to €4,147
- Taxes +€7,122
up €7,122 (+83.8%), from €8,500 to €15,623
- Gross operating margin +€6,553
up €6,553 (+6.5%), from €101,161 to €107,714
- Purchases and services -€6,237
down €6,237 (-28.8%), from €21,641 to €15,404
- Financial income -€5,816
down €5,816 (-35.7%), from €16,271 to €10,455
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 | €459,358 | €350,123 | -€109,235 | -23.8% |
| Fixed assets | 21/28 | €45,615 | €0 | -€45,615 | -100.0% |
| Tangible fixed assets | 22/27 | €45,615 | €0 | -€45,615 | -100.0% |
| Furniture and vehicles | 24 | €45,615 | €0 | -€45,615 | -100.0% |
| Current assets | 29/58 | €413,743 | €350,123 | -€63,620 | -15.4% |
| Amounts receivable within one year | 40/41 | €11,696 | €12,066 | +€370 | +3.2% |
| Trade receivables | 40 | €11,696 | €12,066 | +€370 | +3.2% |
| Cash at bank and in hand | 54/58 | €396,560 | €338,057 | -€58,503 | -14.8% |
| Deferred charges and accrued income | 490/1 | €5,487 | - | -€5,487 | |
| Total equity and liabilities | 10/49 | €459,358 | €350,123 | -€109,235 | -23.8% |
| Equity | 10/15 | €450,586 | €338,864 | -€111,722 | -24.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €350,200 | €235,200 | -€115,000 | -32.8% |
| Non-distributable reserves | 130/1 | €350,200 | €235,200 | -€115,000 | -32.8% |
| Legal reserve | 130 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €350,000 | €235,000 | -€115,000 | -32.9% |
| Profit (loss) carried forward | 14 | €98,386 | €101,664 | +€3,278 | +3.3% |
| Amounts payable | 17/49 | €8,772 | €11,259 | +€2,487 | +28.4% |
| Amounts payable within one year | 42/48 | €8,772 | €11,259 | +€2,487 | +28.4% |
| Trade debts | 44 | €177 | €174 | -€3 | -1.6% |
| Suppliers | 440/4 | €177 | €174 | -€3 | -1.6% |
| Taxes, remuneration and social security | 45 | €8,595 | €11,085 | +€2,490 | +29.0% |
| Taxes | 450/3 | €8,595 | €11,085 | +€2,490 | +29.0% |
| Turnover | 70 | €122,802 | €123,118 | +€316 | +0.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,641 | €15,404 | -€6,237 | -28.8% |
| Remuneration, social security and pensions | 62 | €53,945 | €54,958 | +€1,013 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,881 | €4,147 | -€20,734 | -83.3% |
| Other operating charges | 640/8 | €292 | €144 | -€147 | -50.6% |
| Gross operating margin | 9900 | €101,161 | €107,714 | +€6,553 | +6.5% |
| Operating profit (loss) | 9901 | €22,044 | €48,466 | +€26,421 | +119.9% |
| Financial income | 75/76B | €16,271 | €10,455 | -€5,816 | -35.7% |
| Recurring financial income | 75 | €16,271 | €10,455 | -€5,816 | -35.7% |
| Financial charges | 65/66B | €39 | €20 | -€19 | -49.8% |
| Recurring financial charges | 65 | €39 | €20 | -€19 | -49.8% |
| Profit (loss) for the period before taxes | 9903 | €38,275 | €58,901 | +€20,625 | +53.9% |
| Income taxes | 67/77 | €8,500 | €15,623 | +€7,122 | +83.8% |
| Profit (loss) for the period | 9904 | €29,775 | €43,278 | +€13,503 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,775 | €43,278 | +€13,503 | +45.3% |
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.