BANE 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.
BANE CONSULTING
Largest movements
- Cash +€87,869
up €87,869 (+125%), from €70,352 to €158,221
mainly Net result for the year (+€112,928) and Receivables within one year (+€35,884)
- Receivables within one year -€35,884
down €35,884 (-62.7%), from €57,246 to €21,362
of which Other amounts receivable: -€36,497
- Receivables after one year -€24,412
down €24,412 (-31.8%), from €76,663 to €52,251
- Tangible fixed assets -€11,523
down €11,523 (-5.0%), from €228,777 to €217,254
of which Land and buildings: -€9,000
- Tax, wage and social debts +€12,279
up €12,279 (+97.2%), from €12,639 to €24,917
- Debts after one year -€11,323
down €11,323 (-5.5%), from €205,896 to €194,573
- Profit (loss) carried forward +€7,045
up €7,045 (+3.3%), from €213,773 to €220,818
- Other debts +€7,010
up €7,010, from €0 to €7,010
- Gross operating margin +€27,468
up €27,468 (+20.5%), from €133,726 to €161,194
- Taxes +€9,218
up €9,218 (+36.1%), from €25,538 to €34,756
- Depreciation -€5,746
down €5,746 (-33.3%), from €17,269 to €11,523
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 | €468,693 | €487,748 | +€19,055 | +4.1% |
| Fixed assets | 21/28 | €228,777 | €217,254 | -€11,523 | -5.0% |
| Tangible fixed assets | 22/27 | €228,777 | €217,254 | -€11,523 | -5.0% |
| Land and buildings | 22 | €217,945 | €208,945 | -€9,000 | -4.1% |
| Plant, machinery and equipment | 23 | €3,586 | €2,471 | -€1,115 | -31.1% |
| Furniture and vehicles | 24 | €7,246 | €5,838 | -€1,408 | -19.4% |
| Current assets | 29/58 | €239,915 | €270,493 | +€30,578 | +12.7% |
| Amounts receivable after more than one year | 29 | €76,663 | €52,251 | -€24,412 | -31.8% |
| Other amounts receivable | 291 | €76,663 | €52,251 | -€24,412 | -31.8% |
| Amounts receivable within one year | 40/41 | €57,246 | €21,362 | -€35,884 | -62.7% |
| Trade receivables | 40 | €20,749 | €21,362 | +€612 | +3.0% |
| Other amounts receivable | 41 | €36,497 | €0 | -€36,497 | -100% |
| Current investments | 50/53 | €34,624 | €34,624 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €70,352 | €158,221 | +€87,869 | +125% |
| Deferred charges and accrued income | 490/1 | €1,030 | €4,036 | +€3,006 | +292% |
| Total equity and liabilities | 10/49 | €468,693 | €487,748 | +€19,055 | +4.1% |
| Equity | 10/15 | €234,233 | €241,278 | +€7,045 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €213,773 | €220,818 | +€7,045 | +3.3% |
| Amounts payable | 17/49 | €234,460 | €246,469 | +€12,010 | +5.1% |
| Amounts payable after more than one year | 17 | €205,896 | €194,573 | -€11,323 | -5.5% |
| Financial debts | 170/4 | €205,896 | €194,573 | -€11,323 | -5.5% |
| Amounts payable within one year | 42/48 | €28,564 | €51,896 | +€23,333 | +81.7% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €12,000 | = | 0.0% |
| Trade debts | 44 | €3,925 | €7,969 | +€4,044 | +103% |
| Suppliers | 440/4 | €3,925 | €7,969 | +€4,044 | +103% |
| Taxes, remuneration and social security | 45 | €12,639 | €24,917 | +€12,279 | +97.2% |
| Taxes | 450/3 | €12,639 | €24,917 | +€12,279 | +97.2% |
| Other amounts payable | 47/48 | €0 | €7,010 | +€7,010 | |
| Remuneration, social security and pensions | 62 | €739 | €143 | -€596 | -80.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,269 | €11,523 | -€5,746 | -33.3% |
| Other operating charges | 640/8 | €2,344 | €2,137 | -€207 | -8.8% |
| Gross operating margin | 9900 | €133,726 | €161,194 | +€27,468 | +20.5% |
| Operating profit (loss) | 9901 | €113,374 | €147,390 | +€34,017 | +30.0% |
| Financial income | 75/76B | €4,044 | €3,836 | -€208 | -5.1% |
| Recurring financial income | 75 | €4,044 | €3,836 | -€208 | -5.1% |
| Financial charges | 65/66B | €3,709 | €3,543 | -€166 | -4.5% |
| Recurring financial charges | 65 | €3,709 | €3,543 | -€166 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €113,709 | €147,684 | +€33,975 | +29.9% |
| Income taxes | 67/77 | €25,538 | €34,756 | +€9,218 | +36.1% |
| Profit (loss) for the period | 9904 | €88,171 | €112,928 | +€24,757 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €88,171 | €112,928 | +€24,757 | +28.1% |
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 19 October 2026 via checked.be.