BANCHEREAU 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.
BANCHEREAU CONSULTING
Largest movements
- Tangible fixed assets +€35,590
up €35,590 (+14.2%), from €250,144 to €285,734
of which Land and buildings: +€41,256
- Receivables within one year +€11,168
up €11,168 (+151%), from €7,415 to €18,583
of which Trade receivables: +€12,269
- Profit (loss) carried forward +€31,874
up €31,874 (+21.7%), from €146,930 to €178,804
- Tax, wage and social debts +€9,945
up €9,945 (+107%), from €9,257 to €19,202
of which Remuneration and social security: +€9,493
- Gross operating margin +€15,635
up €15,635 (+31.0%), from €50,465 to €66,100
- Depreciation +€5,909
up €5,909 (+33.5%), from €17,664 to €23,572
- Financial income -€5,424
down €5,424 (-98.7%), from €5,493 to €69
- Taxes +€931
up €931 (+12.1%), from €7,685 to €8,616
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 | €354,929 | €399,795 | +€44,866 | +12.6% |
| Fixed assets | 21/28 | €251,174 | €286,764 | +€35,590 | +14.2% |
| Tangible fixed assets | 22/27 | €250,144 | €285,734 | +€35,590 | +14.2% |
| Land and buildings | 22 | €240,616 | €281,872 | +€41,256 | +17.1% |
| Furniture and vehicles | 24 | €8,193 | €2,973 | -€5,220 | -63.7% |
| Other tangible fixed assets | 26 | €1,335 | €890 | -€445 | -33.3% |
| Financial fixed assets | 28 | €1,030 | €1,030 | = | 0.0% |
| Current assets | 29/58 | €103,755 | €113,031 | +€9,276 | +8.9% |
| Amounts receivable within one year | 40/41 | €7,415 | €18,583 | +€11,168 | +151% |
| Trade receivables | 40 | - | €12,269 | +€12,269 | |
| Other amounts receivable | 41 | €7,415 | €6,313 | -€1,101 | -14.9% |
| Current investments | 50/53 | €18,200 | €18,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €78,127 | €76,202 | -€1,925 | -2.5% |
| Deferred charges and accrued income | 490/1 | €13 | €46 | +€33 | +251% |
| Total equity and liabilities | 10/49 | €354,929 | €399,795 | +€44,866 | +12.6% |
| Equity | 10/15 | €333,190 | €365,064 | +€31,874 | +9.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €173,860 | €173,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €172,000 | €172,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,930 | €178,804 | +€31,874 | +21.7% |
| Amounts payable | 17/49 | €21,739 | €34,731 | +€12,992 | +59.8% |
| Amounts payable within one year | 42/48 | €21,739 | €34,731 | +€12,992 | +59.8% |
| Trade debts | 44 | €1,162 | €4,660 | +€3,498 | +301% |
| Suppliers | 440/4 | €1,162 | €4,660 | +€3,498 | +301% |
| Taxes, remuneration and social security | 45 | €9,257 | €19,202 | +€9,945 | +107% |
| Taxes | 450/3 | €6,939 | €7,390 | +€451 | +6.5% |
| Remuneration and social security | 454/9 | €2,318 | €11,812 | +€9,493 | +410% |
| Other amounts payable | 47/48 | €11,320 | €10,870 | -€450 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,664 | €23,572 | +€5,909 | +33.5% |
| Other operating charges | 640/8 | €1,705 | €1,725 | +€20 | +1.2% |
| Gross operating margin | 9900 | €50,465 | €66,100 | +€15,635 | +31.0% |
| Operating profit (loss) | 9901 | €31,097 | €40,803 | +€9,707 | +31.2% |
| Financial income | 75/76B | €5,493 | €69 | -€5,424 | -98.7% |
| Recurring financial income | 75 | €5,493 | €69 | -€5,424 | -98.7% |
| Financial charges | 65/66B | €59 | €382 | +€323 | +548% |
| Recurring financial charges | 65 | €59 | €382 | +€323 | +548% |
| Profit (loss) for the period before taxes | 9903 | €36,531 | €40,491 | +€3,960 | +10.8% |
| Income taxes | 67/77 | €7,685 | €8,616 | +€931 | +12.1% |
| Profit (loss) for the period | 9904 | €28,846 | €31,874 | +€3,028 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,846 | €31,874 | +€3,028 | +10.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.