Michel Beyaert Consult: what changed
What changed
Michel Beyaert Consult
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€108,446
2024 · €112,028-€3,582
Equity
€798,826
2024 · €751,409+€47,417
Cash
€30,742
2024 · €20,485+€10,257
Balance sheet total
€826,594
2024 · €772,345+€54,249
Largest movements
Assets
- Current investments +€55,387
up €55,387 (+8.0%), from €691,357 to €746,744
- Tangible fixed assets -€13,846
down €13,846 (-34.0%), from €40,735 to €26,889
- Cash +€10,257
up €10,257 (+50.1%), from €20,485 to €30,742
mainly Net result for the year (+€108,446) and Depreciation (+€15,088)
Equity and liabilities
- Reserves +€47,417
up €47,417 (+7.0%), from €678,465 to €725,882
- Tax, wage and social debts +€9,034
up €9,034 (+130%), from €6,967 to €16,001
Income statement
- Financial income -€53,369
down €53,369 (-66.9%), from €79,718 to €26,349
- Financial charges -€40,211
down €40,211 (-87.5%), from €45,979 to €5,768
- Gross operating margin +€19,424
up €19,424 (+14.7%), from €131,913 to €151,337
- Taxes +€8,818
up €8,818 (+23.0%), from €38,344 to €47,162
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
€112,028
Gross operating margin
+€19,424
Depreciation
-€484
Other operating charges
-€546
Financial income
-€53,369
Financial charges
+€40,211
Taxes
-€8,818
Result 2025
€108,446
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
+€127,915
Investment
-€56,629
Financing
-€61,029
Cash 2024
€20,485
From operations (derived)
+€127,915
Net result for the year
+€108,446
Depreciation
+€15,088
Receivables within one year
-€2,649
Deferred charges and accrued income
+€198
Trade debts
-€422
Tax, wage and social debts
+€9,034
Other debts
-€1,780
Investment (derived)
-€56,629
Investment in fixed assets (net)
-€1,242
Current investments
-€55,387
Financing
-€61,029
Contributions, distributions and other
-€61,029
Cash 2025
€30,742
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €772,345 | €826,594 | +€54,249 | +7.0% |
| Fixed assets | 21/28 | €40,735 | €26,889 | -€13,846 | -34.0% |
| Tangible fixed assets | 22/27 | €40,735 | €26,889 | -€13,846 | -34.0% |
| Furniture and vehicles | 24 | €40,735 | €26,889 | -€13,846 | -34.0% |
| Current assets | 29/58 | €731,610 | €799,705 | +€68,095 | +9.3% |
| Amounts receivable within one year | 40/41 | €18,478 | €21,127 | +€2,649 | +14.3% |
| Trade receivables | 40 | €15,428 | €12,995 | -€2,433 | -15.8% |
| Other amounts receivable | 41 | €3,050 | €8,132 | +€5,082 | +167% |
| Current investments | 50/53 | €691,357 | €746,744 | +€55,387 | +8.0% |
| Cash at bank and in hand | 54/58 | €20,485 | €30,742 | +€10,257 | +50.1% |
| Deferred charges and accrued income | 490/1 | €1,290 | €1,092 | -€198 | -15.3% |
| Total equity and liabilities | 10/49 | €772,345 | €826,594 | +€54,249 | +7.0% |
| Equity | 10/15 | €751,409 | €798,826 | +€47,417 | +6.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €678,465 | €725,882 | +€47,417 | +7.0% |
| Non-distributable reserves | 130/1 | €678,465 | €725,882 | +€47,417 | +7.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €676,605 | €724,022 | +€47,417 | +7.0% |
| Profit (loss) carried forward | 14 | €60,544 | €60,544 | = | 0.0% |
| Amounts payable | 17/49 | €20,936 | €27,768 | +€6,832 | +32.6% |
| Amounts payable within one year | 42/48 | €20,936 | €27,768 | +€6,832 | +32.6% |
| Trade debts | 44 | €422 | - | -€422 | |
| Suppliers | 440/4 | €422 | - | -€422 | |
| Taxes, remuneration and social security | 45 | €6,967 | €16,001 | +€9,034 | +130% |
| Taxes | 450/3 | €6,967 | €16,001 | +€9,034 | +130% |
| Other amounts payable | 47/48 | €13,547 | €11,767 | -€1,780 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,604 | €15,088 | +€484 | +3.3% |
| Other operating charges | 640/8 | €676 | €1,222 | +€546 | +80.8% |
| Gross operating margin | 9900 | €131,913 | €151,337 | +€19,424 | +14.7% |
| Operating profit (loss) | 9901 | €116,633 | €135,027 | +€18,394 | +15.8% |
| Financial income | 75/76B | €79,718 | €26,349 | -€53,369 | -66.9% |
| Recurring financial income | 75 | €79,718 | €26,349 | -€53,369 | -66.9% |
| Financial charges | 65/66B | €45,979 | €5,768 | -€40,211 | -87.5% |
| Recurring financial charges | 65 | €45,979 | €5,768 | -€40,211 | -87.5% |
| Profit (loss) for the period before taxes | 9903 | €150,372 | €155,608 | +€5,236 | +3.5% |
| Income taxes | 67/77 | €38,344 | €47,162 | +€8,818 | +23.0% |
| Profit (loss) for the period | 9904 | €112,028 | €108,446 | -€3,582 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €112,028 | €108,446 | -€3,582 | -3.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.