Business and Engineering Solutions: what changed
What changed
Business and Engineering Solutions
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€87,030
2024 · €666,894-€579,864
Equity
€2.2m
2024 · €2.1m+€87,030
Cash
€654,849
2024 · €166,748+€488,101
Balance sheet total
€3.5m
2024 · €3.3m+€120,043
Largest movements
Assets
- Cash +€488,101
up €488,101 (+293%), from €166,748 to €654,849
mainly Current investments (+€200,000) and Depreciation (+€134,832)
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Intangible fixed assets -€128,792
down €128,792 (-11.6%), from €1.1m to €980,128
- Receivables within one year -€39,874
down €39,874 (-2.2%), from €1.8m to €1.8m
of which Trade receivables: -€265,500
Equity and liabilities
- Accrued charges and deferred income +€94,730
up €94,730 (+151%), from €62,874 to €157,604
- Tax, wage and social debts -€90,239
down €90,239 (-12.6%), from €717,910 to €627,671
of which Remuneration and social security: -€193,023
- Profit (loss) carried forward +€87,030
up €87,030 (+5.6%), from €1.5m to €1.6m
Income statement
- Gross operating margin -€1.3m
down €1.3m (-19.7%), from €6.8m to €5.4m
- Staff costs -€853,052
down €853,052 (-14.7%), from €5.8m to €4.9m
- Taxes -€115,915
down €115,915 (-54.5%), from €212,566 to €96,651
- Write-downs +€104,689
new in 2025: €104,689
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€666,894
Gross operating margin
-€1.3m
Staff costs
+€853,052
Depreciation
-€850
Write-downs
-€104,689
Provisions
-€66,072
Other operating charges
-€2,455
Financial income
-€19,629
Financial charges
-€19,016
Taxes
+€115,915
Result 2025
€87,030
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€289,335
Investment
+€198,765
Financing
€0
Cash 2024
€166,748
From operations (derived)
+€289,335
Net result for the year
+€87,030
Depreciation
+€134,832
Receivables within one year
+€39,874
Deferred charges and accrued income
-€5,413
Trade debts
+€28,521
Tax, wage and social debts
-€90,239
Accrued charges and deferred income
+€94,730
Investment (derived)
+€198,765
Investment in fixed assets (net)
-€1,235
Current investments
+€200,000
Not broken down
+€1
Cash 2025
€654,849
brings cash intakes cash outdifference in the filed balance sheets themselves
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,334,807 | €3,454,850 | +€120,043 | +3.6% |
| Fixed assets | 21/28 | €1,121,916 | €988,319 | -€133,597 | -11.9% |
| Intangible fixed assets | 21 | €1,108,920 | €980,128 | -€128,792 | -11.6% |
| Tangible fixed assets | 22/27 | €12,996 | €8,191 | -€4,805 | -37.0% |
| Furniture and vehicles | 24 | €5,386 | €2,898 | -€2,488 | -46.2% |
| Other tangible fixed assets | 26 | €7,610 | €5,293 | -€2,317 | -30.4% |
| Current assets | 29/58 | €2,212,890 | €2,466,531 | +€253,641 | +11.5% |
| Amounts receivable within one year | 40/41 | €1,812,885 | €1,773,011 | -€39,874 | -2.2% |
| Trade receivables | 40 | €1,812,885 | €1,547,385 | -€265,500 | -14.6% |
| Other amounts receivable | 41 | €0 | €225,626 | +€225,626 | |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €166,748 | €654,849 | +€488,101 | +293% |
| Deferred charges and accrued income | 490/1 | €33,258 | €38,671 | +€5,413 | +16.3% |
| Total equity and liabilities | 10/49 | €3,334,807 | €3,454,850 | +€120,043 | +3.6% |
| Equity | 10/15 | €2,091,772 | €2,178,802 | +€87,030 | +4.2% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,541,772 | €1,628,802 | +€87,030 | +5.6% |
| Amounts payable | 17/49 | €1,243,035 | €1,276,048 | +€33,013 | +2.7% |
| Amounts payable within one year | 42/48 | €1,180,161 | €1,118,444 | -€61,717 | -5.2% |
| Trade debts | 44 | €462,252 | €490,773 | +€28,521 | +6.2% |
| Suppliers | 440/4 | €462,252 | €490,773 | +€28,521 | +6.2% |
| Taxes, remuneration and social security | 45 | €717,910 | €627,671 | -€90,239 | -12.6% |
| Taxes | 450/3 | €168,894 | €271,678 | +€102,784 | +60.9% |
| Remuneration and social security | 454/9 | €549,016 | €355,993 | -€193,023 | -35.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €62,874 | €157,604 | +€94,730 | +151% |
| Non-recurring operating income | 76A | - | €7,979 | +€7,979 | |
| Remuneration, social security and pensions | 62 | €5,789,812 | €4,936,760 | -€853,052 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,982 | €134,832 | +€850 | +0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €104,689 | +€104,689 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€66,072 | - | +€66,072 | |
| Other operating charges | 640/8 | €15,982 | €18,437 | +€2,455 | +15.4% |
| Gross operating margin | 9900 | €6,774,512 | €5,438,392 | -€1.3m | -19.7% |
| Operating profit (loss) | 9901 | €900,808 | €243,674 | -€657,134 | -72.9% |
| Financial income | 75/76B | €23,501 | €3,872 | -€19,629 | -83.5% |
| Recurring financial income | 75 | €23,501 | €3,872 | -€19,629 | -83.5% |
| Financial charges | 65/66B | €44,849 | €63,865 | +€19,016 | +42.4% |
| Recurring financial charges | 65 | €44,849 | €41,013 | -€3,836 | -8.6% |
| Non-recurring financial charges | 66B | - | €22,852 | +€22,852 | |
| Profit (loss) for the period before taxes | 9903 | €879,460 | €183,681 | -€695,779 | -79.1% |
| Income taxes | 67/77 | €212,566 | €96,651 | -€115,915 | -54.5% |
| Profit (loss) for the period | 9904 | €666,894 | €87,030 | -€579,864 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €666,894 | €87,030 | -€579,864 | -86.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.