DE BEVER 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.
DE BEVER CONSULTING
Largest movements
- Current investments +€120,000
up €120,000 (+114%), from €105,000 to €225,000
- Receivables within one year +€84,065
up €84,065 (+97.4%), from €86,323 to €170,388
of which Other amounts receivable: +€105,845
- Cash -€79,042
down €79,042 (-65.9%), from €120,031 to €40,989
mainly Current investments (-€120,000) and Receivables within one year (-€84,065)
- Profit (loss) carried forward +€122,997
up €122,997 (+47.1%), from €260,889 to €383,886
- Gross operating margin +€6,964
up €6,964 (+4.6%), from €150,034 to €156,998
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 | €314,923 | €439,946 | +€125,023 | +39.7% |
| Current assets | 29/58 | €314,923 | €439,946 | +€125,023 | +39.7% |
| Amounts receivable within one year | 40/41 | €86,323 | €170,388 | +€84,065 | +97.4% |
| Trade receivables | 40 | €21,780 | - | -€21,780 | |
| Other amounts receivable | 41 | €64,543 | €170,388 | +€105,845 | +164% |
| Current investments | 50/53 | €105,000 | €225,000 | +€120,000 | +114% |
| Cash at bank and in hand | 54/58 | €120,031 | €40,989 | -€79,042 | -65.9% |
| Deferred charges and accrued income | 490/1 | €3,569 | €3,569 | = | 0.0% |
| Total equity and liabilities | 10/49 | €314,923 | €439,946 | +€125,023 | +39.7% |
| Equity | 10/15 | €265,889 | €388,886 | +€122,997 | +46.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €260,889 | €383,886 | +€122,997 | +47.1% |
| Amounts payable | 17/49 | €49,034 | €51,060 | +€2,026 | +4.1% |
| Amounts payable within one year | 42/48 | €49,034 | €51,060 | +€2,026 | +4.1% |
| Trade debts | 44 | €954 | - | -€954 | |
| Suppliers | 440/4 | €954 | - | -€954 | |
| Taxes, remuneration and social security | 45 | €48,080 | €50,455 | +€2,375 | +4.9% |
| Taxes | 450/3 | €48,080 | €50,455 | +€2,375 | +4.9% |
| Other amounts payable | 47/48 | - | €605 | +€605 | |
| Other operating charges | 640/8 | €506 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €150,034 | €156,998 | +€6,964 | +4.6% |
| Operating profit (loss) | 9901 | €149,528 | €156,478 | +€6,950 | +4.6% |
| Financial income | 75/76B | - | €994 | +€994 | |
| Recurring financial income | 75 | - | €994 | +€994 | |
| Financial charges | 65/66B | €69 | €143 | +€74 | +107% |
| Recurring financial charges | 65 | €69 | €143 | +€74 | +107% |
| Profit (loss) for the period before taxes | 9903 | €149,459 | €157,329 | +€7,870 | +5.3% |
| Income taxes | 67/77 | €35,278 | €34,332 | -€946 | -2.7% |
| Profit (loss) for the period | 9904 | €114,181 | €122,997 | +€8,816 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €114,181 | €122,997 | +€8,816 | +7.7% |
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 15 October 2026 via checked.be.