BANAM & CONSULTE: what changed
BANAM & CONSULTE
Largest movements
- Tangible fixed assets +€185,227
up €185,227 (+167%), from €110,811 to €296,037
of which Furniture and vehicles: +€124,802
- Cash +€125,452
up €125,452 (+5,146%), from €2,438 to €127,890
mainly Net result for the year (+€200,883) and Depreciation (+€49,150)
- Receivables within one year +€17,148
up €17,148 (+10.5%), from €163,794 to €180,943
of which Other amounts receivable: +€22,609
- Profit (loss) carried forward +€200,883
up €200,883 (+564%), from €35,621 to €236,504
- Tax, wage and social debts +€48,710
up €48,710 (+994%), from €4,902 to €53,612
- Debts after one year +€37,269
up €37,269 (+27.3%), from €136,343 to €173,612
- Trade debts +€31,124
up €31,124 (+32.3%), from €96,427 to €127,551
of which Suppliers: +€23,949
- Current portion of long-term debt +€10,481
up €10,481 (+466%), from €2,250 to €12,731
- Turnover +€1.2m
new in 2025: €1.2m
- Purchases and services +€913,535
new in 2025: €913,535
- Gross operating margin +€247,814
up €247,814 (+351%), from €70,527 to €318,341
- Taxes +€46,257
up €46,257 (+1,189%), from €3,889 to €50,146
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €277,043 | €605,510 | +€328,467 | +119% |
| Fixed assets | 21/28 | €110,811 | €296,677 | +€185,867 | +168% |
| Tangible fixed assets | 22/27 | €110,811 | €296,037 | +€185,227 | +167% |
| Plant, machinery and equipment | 23 | - | €60,425 | +€60,425 | |
| Furniture and vehicles | 24 | €110,811 | €235,612 | +€124,802 | +113% |
| Financial fixed assets | 28 | - | €640 | +€640 | |
| Current assets | 29/58 | €166,232 | €308,832 | +€142,600 | +85.8% |
| Amounts receivable within one year | 40/41 | €163,794 | €180,943 | +€17,148 | +10.5% |
| Trade receivables | 40 | €91,881 | €86,420 | -€5,461 | -5.9% |
| Other amounts receivable | 41 | €71,913 | €94,522 | +€22,609 | +31.4% |
| Cash at bank and in hand | 54/58 | €2,438 | €127,890 | +€125,452 | +5,146% |
| Total equity and liabilities | 10/49 | €277,043 | €605,510 | +€328,467 | +119% |
| Equity | 10/15 | €37,121 | €238,004 | +€200,883 | +541% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,621 | €236,504 | +€200,883 | +564% |
| Amounts payable | 17/49 | €239,922 | €367,506 | +€127,584 | +53.2% |
| Amounts payable after more than one year | 17 | €136,343 | €173,612 | +€37,269 | +27.3% |
| Financial debts | 170/4 | €136,343 | €173,612 | +€37,269 | +27.3% |
| Amounts payable within one year | 42/48 | €103,579 | €193,894 | +€90,315 | +87.2% |
| Current portion of amounts payable after more than one year | 42 | €2,250 | €12,731 | +€10,481 | +466% |
| Trade debts | 44 | €96,427 | €127,551 | +€31,124 | +32.3% |
| Suppliers | 440/4 | €40,477 | €64,425 | +€23,949 | +59.2% |
| Bills of exchange payable | 441 | €55,951 | €63,126 | +€7,175 | +12.8% |
| Taxes, remuneration and social security | 45 | €4,902 | €53,612 | +€48,710 | +994% |
| Taxes | 450/3 | €4,902 | €53,612 | +€48,710 | +994% |
| Turnover | 70 | - | €1,231,876 | +€1.2m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €913,535 | +€913,535 | |
| Remuneration, social security and pensions | 62 | €864 | - | -€864 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,249 | €49,150 | +€10,901 | +28.5% |
| Other operating charges | 640/8 | €7,438 | €8,845 | +€1,407 | +18.9% |
| Gross operating margin | 9900 | €70,527 | €318,341 | +€247,814 | +351% |
| Operating profit (loss) | 9901 | €23,977 | €260,346 | +€236,369 | +986% |
| Financial income | 75/76B | €6 | €326 | +€320 | +5,321% |
| Recurring financial income | 75 | €6 | €326 | +€320 | +5,321% |
| Financial charges | 65/66B | €8,783 | €9,643 | +€860 | +9.8% |
| Recurring financial charges | 65 | €8,783 | €9,643 | +€860 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €15,200 | €251,029 | +€235,829 | +1,552% |
| Income taxes | 67/77 | €3,889 | €50,146 | +€46,257 | +1,189% |
| Profit (loss) for the period | 9904 | €11,311 | €200,883 | +€189,572 | +1,676% |
| Profit (loss) for the period to be appropriated | 9905 | €11,311 | €200,883 | +€189,572 | +1,676% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.