BeConseils: 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.
BeConseils
Largest movements
- Receivables within one year +€15,218
up €15,218 (+156.2%), from €9,745 to €24,963
- Tangible fixed assets -€7,260
down €7,260 (-3.4%), from €216,146 to €208,885
of which Furniture and vehicles: -€9,112
- Cash -€4,013
down €4,013 (-32.8%), from €12,240 to €8,226
mainly Debts after one year (-€21,370) and Receivables within one year (-€15,218)
- Profit (loss) carried forward +€27,436
up €27,436 (+6003.4%), from €457 to €27,893
- Debts after one year -€21,370
down €21,370 (-10.8%), from €197,369 to €176,000
- Tax, wage and social debts +€5,526
up €5,526 (+63.7%), from €8,678 to €14,203
of which Taxes: +€3,664
- Other debts -€4,709
down €4,709 (-83.6%), from €5,634 to €925
- Trade debts -€3,897
down €3,897 (-98.8%), from €3,943 to €46
- Depreciation -€23,317
down €23,317 (-51.9%), from €44,888 to €21,571
- Gross operating margin +€16,054
up €16,054 (+32.5%), from €49,398 to €65,452
- Taxes +€7,321
up €7,321 (+4957.2%), from €148 to €7,469
- Financial charges +€3,706
up €3,706 (+94.0%), from €3,943 to €7,648
- Other operating charges +€980
up €980 (+268.2%), from €365 to €1,346
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.
Cash bridge derived
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 | €238,525 | €242,293 | +€3,768 | +1.6% |
| Fixed assets | 21/28 | €216,146 | €208,948 | -€7,197 | -3.3% |
| Tangible fixed assets | 22/27 | €216,146 | €208,885 | -€7,260 | -3.4% |
| Land and buildings | 22 | €173,998 | €166,078 | -€7,920 | -4.6% |
| Furniture and vehicles | 24 | €42,148 | €33,035 | -€9,112 | -21.6% |
| Other tangible fixed assets | 26 | - | €9,772 | +€9,772 | |
| Financial fixed assets | 28 | - | €63 | +€63 | |
| Current assets | 29/58 | €22,380 | €33,345 | +€10,965 | +49.0% |
| Amounts receivable within one year | 40/41 | €9,745 | €24,963 | +€15,218 | +156.2% |
| Trade receivables | 40 | €9,745 | €24,963 | +€15,218 | +156.2% |
| Cash at bank and in hand | 54/58 | €12,240 | €8,226 | -€4,013 | -32.8% |
| Deferred charges and accrued income | 490/1 | €395 | €155 | -€240 | -60.6% |
| Total equity and liabilities | 10/49 | €238,525 | €242,293 | +€3,768 | +1.6% |
| Equity | 10/15 | €1,457 | €28,893 | +€27,436 | +1883.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €457 | €27,893 | +€27,436 | +6003.4% |
| Amounts payable | 17/49 | €237,068 | €213,400 | -€23,668 | -10.0% |
| Amounts payable after more than one year | 17 | €197,369 | €176,000 | -€21,370 | -10.8% |
| Financial debts | 170/4 | €197,369 | €176,000 | -€21,370 | -10.8% |
| Amounts payable within one year | 42/48 | €38,849 | €36,544 | -€2,305 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €20,594 | €21,370 | +€776 | +3.8% |
| Trade debts | 44 | €3,943 | €46 | -€3,897 | -98.8% |
| Suppliers | 440/4 | €3,943 | €46 | -€3,897 | -98.8% |
| Taxes, remuneration and social security | 45 | €8,678 | €14,203 | +€5,526 | +63.7% |
| Taxes | 450/3 | €8,678 | €12,342 | +€3,664 | +42.2% |
| Remuneration and social security | 454/9 | - | €1,862 | +€1,862 | |
| Other amounts payable | 47/48 | €5,634 | €925 | -€4,709 | -83.6% |
| Accrued charges and deferred income | 492/3 | €850 | €857 | +€7 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,888 | €21,571 | -€23,317 | -51.9% |
| Other operating charges | 640/8 | €365 | €1,346 | +€980 | +268.2% |
| Gross operating margin | 9900 | €49,398 | €65,452 | +€16,054 | +32.5% |
| Operating profit (loss) | 9901 | €4,144 | €42,535 | +€38,390 | +926.3% |
| Financial income | 75/76B | €64 | €18 | -€45 | -71.4% |
| Recurring financial income | 75 | €64 | €18 | -€45 | -71.4% |
| Financial charges | 65/66B | €3,943 | €7,648 | +€3,706 | +94.0% |
| Recurring financial charges | 65 | €3,943 | €7,648 | +€3,706 | +94.0% |
| Profit (loss) for the period before taxes | 9903 | €266 | €34,905 | +€34,639 | +13038.8% |
| Income taxes | 67/77 | €148 | €7,469 | +€7,321 | +4957.2% |
| Profit (loss) for the period | 9904 | €118 | €27,436 | +€27,318 | +23156.4% |
| Profit (loss) for the period to be appropriated | 9905 | €118 | €27,436 | +€27,318 | +23156.4% |
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 1 October 2026 via checked.be.