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JustBeGest: 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.

What changed

JustBeGest

BE 0676.544.217
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€4,768
2024 · -€206,727+€201,959
Equity
€118,113
2024 · €122,881-€4,768
Cash
€19,670
2024 · €6,460+€13,209
Balance sheet total
€332,726
2024 · €402,564-€69,838

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€41,846

    down €41,846 (-43.7%), from €95,648 to €53,802

    of which Trade receivables: -€30,613

  • Tangible fixed assets -€38,806

    down €38,806 (-13.4%), from €288,999 to €250,193

  • Cash +€13,209

    up €13,209 (+204.5%), from €6,460 to €19,670

    mainly Depreciation (+€43,386) and Receivables within one year (+€41,846)

Equity and liabilities
  • Debts after one year -€28,533

    down €28,533 (-12.4%), from €229,194 to €200,661

  • Tax, wage and social debts -€18,173

    down €18,173 (-89.1%), from €20,402 to €2,229

    of which Taxes: -€13,210

  • Trade debts -€16,535

    down €16,535 (-59.4%), from €27,837 to €11,302

  • Profit (loss) carried forward -€4,768

    down €4,768 (-4.4%), from €108,426 to €103,658

Income statement
  • Gross operating margin +€122,418

    up €122,418, from -€30,943 to €91,475

  • Staff costs -€76,533

    down €76,533 (-62.8%), from €121,793 to €45,260

  • Financial charges -€2,258

    down €2,258 (-22.9%), from €9,880 to €7,623

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€206,727
Gross operating margin +€122,418
Staff costs +€76,533
Depreciation +€647
Other operating charges -€194
Financial income +€231
Financial charges +€2,258
Taxes +€66
Result 2025 -€4,768

Cash bridge derived

cash 2024 to 2025

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.

From operations +€46,322
Investment -€4,580
Financing -€28,533
Cash 2024 €6,460
Net result for the year -€4,768
Depreciation +€43,386
Receivables within one year +€41,846
Deferred charges and accrued income +€2,396
Trade debts -€16,535
Tax, wage and social debts -€18,173
Accrued charges and deferred income -€1,830
Investment in fixed assets (net) -€4,580
Debts after one year -€28,533
Cash 2025 €19,670
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €402,564 €332,726 -€69,838 -17.3%
Fixed assets 21/28 €288,999 €250,193 -€38,806 -13.4%
Tangible fixed assets 22/27 €288,999 €250,193 -€38,806 -13.4%
Plant, machinery and equipment 23 €98,336 €84,903 -€13,432 -13.7%
Furniture and vehicles 24 €135,373 €117,745 -€17,628 -13.0%
Other tangible fixed assets 26 €55,291 €47,545 -€7,745 -14.0%
Current assets 29/58 €113,565 €82,533 -€31,032 -27.3%
Stocks and contracts in progress 3 €1,500 €1,500 = 0.0%
Stocks 30/36 €1,500 €1,500 = 0.0%
Amounts receivable within one year 40/41 €95,648 €53,802 -€41,846 -43.7%
Trade receivables 40 €41,204 €10,591 -€30,613 -74.3%
Other amounts receivable 41 €54,444 €43,211 -€11,233 -20.6%
Cash at bank and in hand 54/58 €6,460 €19,670 +€13,209 +204.5%
Deferred charges and accrued income 490/1 €9,956 €7,561 -€2,396 -24.1%
Total equity and liabilities 10/49 €402,564 €332,726 -€69,838 -17.3%
Equity 10/15 €122,881 €118,113 -€4,768 -3.9%
Contributions 10/11 €14,455 €14,455 = 0.0%
Profit (loss) carried forward 14 €108,426 €103,658 -€4,768 -4.4%
Amounts payable 17/49 €279,682 €214,612 -€65,070 -23.3%
Amounts payable after more than one year 17 €229,194 €200,661 -€28,533 -12.4%
Financial debts 170/4 €229,194 €200,661 -€28,533 -12.4%
Amounts payable within one year 42/48 €48,239 €13,532 -€34,707 -71.9%
Trade debts 44 €27,837 €11,302 -€16,535 -59.4%
Suppliers 440/4 €27,837 €11,302 -€16,535 -59.4%
Taxes, remuneration and social security 45 €20,402 €2,229 -€18,173 -89.1%
Taxes 450/3 €13,510 €300 -€13,210 -97.8%
Remuneration and social security 454/9 €6,892 €1,929 -€4,962 -72.0%
Accrued charges and deferred income 492/3 €2,250 €420 -€1,830 -81.3%
Remuneration, social security and pensions 62 €121,793 €45,260 -€76,533 -62.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €44,033 €43,386 -€647 -1.5%
Other operating charges 640/8 €532 €726 +€194 +36.4%
Gross operating margin 9900 -€30,943 €91,475 +€122,418
Operating profit (loss) 9901 -€197,301 €2,103 +€199,404
Financial income 75/76B €520 €751 +€231 +44.5%
Recurring financial income 75 €520 €751 +€231 +44.5%
Financial charges 65/66B €9,880 €7,623 -€2,258 -22.9%
Recurring financial charges 65 €9,880 €7,623 -€2,258 -22.9%
Profit (loss) for the period before taxes 9903 -€206,661 -€4,768 +€201,893 +97.7%
Income taxes 67/77 €66 - -€66
Profit (loss) for the period 9904 -€206,727 -€4,768 +€201,959 +97.7%
Profit (loss) for the period to be appropriated 9905 -€206,727 -€4,768 +€201,959 +97.7%

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 30 September 2026 via checked.be.