CONSULTING P. BEER: 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.
CONSULTING P. BEER
Largest movements
- Cash +€41,544
up €41,544 (+93.8%), from €44,294 to €85,837
mainly Net result for the year (+€44,074) and Depreciation (+€5,092)
- Tangible fixed assets -€5,092
down €5,092 (-48.7%), from €10,450 to €5,358
- Reserves +€44,074
up €44,074 (+111%), from €39,847 to €83,921
- Trade debts -€7,503
down €7,503 (-91.3%), from €8,216 to €713
- Gross operating margin +€5,377
up €5,377 (+8.4%), from €63,829 to €69,206
- Taxes +€1,539
up €1,539 (+8.9%), from €17,292 to €18,831
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.
Derived cash bridge
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 | €54,816 | €91,332 | +€36,516 | +66.6% |
| Fixed assets | 21/28 | €10,450 | €5,358 | -€5,092 | -48.7% |
| Tangible fixed assets | 22/27 | €10,450 | €5,358 | -€5,092 | -48.7% |
| Furniture and vehicles | 24 | €10,450 | €5,358 | -€5,092 | -48.7% |
| Current assets | 29/58 | €44,366 | €85,974 | +€41,608 | +93.8% |
| Cash at bank and in hand | 54/58 | €44,294 | €85,837 | +€41,544 | +93.8% |
| Deferred charges and accrued income | 490/1 | €72 | €136 | +€64 | +89.4% |
| Total equity and liabilities | 10/49 | €54,816 | €91,332 | +€36,516 | +66.6% |
| Equity | 10/15 | €40,847 | €84,921 | +€44,074 | +108% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €39,847 | €83,921 | +€44,074 | +111% |
| Distributable reserves | 133 | €39,847 | €83,921 | +€44,074 | +111% |
| Amounts payable | 17/49 | €13,968 | €6,411 | -€7,558 | -54.1% |
| Amounts payable within one year | 42/48 | €13,968 | €6,411 | -€7,558 | -54.1% |
| Trade debts | 44 | €8,216 | €713 | -€7,503 | -91.3% |
| Suppliers | 440/4 | €8,216 | €713 | -€7,503 | -91.3% |
| Taxes, remuneration and social security | 45 | €4,292 | €4,831 | +€539 | +12.6% |
| Taxes | 450/3 | €4,292 | €4,831 | +€539 | +12.6% |
| Other amounts payable | 47/48 | €1,461 | €866 | -€594 | -40.7% |
| Remuneration, social security and pensions | 62 | €310 | €388 | +€78 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,010 | €5,092 | +€82 | +1.6% |
| Other operating charges | 640/8 | €1,269 | €767 | -€502 | -39.5% |
| Gross operating margin | 9900 | €63,829 | €69,206 | +€5,377 | +8.4% |
| Operating profit (loss) | 9901 | €57,240 | €62,959 | +€5,719 | +10.0% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €101 | €54 | -€47 | -46.5% |
| Recurring financial charges | 65 | €101 | €54 | -€47 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | €57,139 | €62,905 | +€5,766 | +10.1% |
| Income taxes | 67/77 | €17,292 | €18,831 | +€1,539 | +8.9% |
| Profit (loss) for the period | 9904 | €39,847 | €44,074 | +€4,227 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,847 | €44,074 | +€4,227 | +10.6% |
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 23 October 2026 via checked.be.