BANGA 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.
BANGA CONSULTING
Largest movements
- Cash +€98,651
up €98,651 (+64.4%), from €153,106 to €251,757
mainly Net result for the year (+€74,358) and Tax, wage and social debts (+€21,860)
- Tangible fixed assets -€7,418
down €7,418 (-29.7%), from €24,995 to €17,576
- Profit (loss) carried forward +€74,358
up €74,358 (+117%), from €63,291 to €137,649
- Tax, wage and social debts +€21,860
up €21,860 (+591%), from €3,701 to €25,561
- Debts after one year -€3,925
down €3,925 (-38.7%), from €10,145 to €6,220
- Gross operating margin +€14,186
up €14,186 (+15.7%), from €90,364 to €104,551
- Taxes +€3,158
up €3,158 (+16.9%), from €18,701 to €21,860
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 | €180,320 | €271,241 | +€90,921 | +50.4% |
| Fixed assets | 21/28 | €25,195 | €17,776 | -€7,418 | -29.4% |
| Tangible fixed assets | 22/27 | €24,995 | €17,576 | -€7,418 | -29.7% |
| Furniture and vehicles | 24 | €24,995 | €17,576 | -€7,418 | -29.7% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €155,126 | €253,465 | +€98,339 | +63.4% |
| Amounts receivable within one year | 40/41 | €1,914 | €1,156 | -€757 | -39.6% |
| Trade receivables | 40 | €184 | - | -€184 | |
| Other amounts receivable | 41 | €1,730 | €1,156 | -€573 | -33.1% |
| Cash at bank and in hand | 54/58 | €153,106 | €251,757 | +€98,651 | +64.4% |
| Deferred charges and accrued income | 490/1 | €106 | €552 | +€446 | +422% |
| Total equity and liabilities | 10/49 | €180,320 | €271,241 | +€90,921 | +50.4% |
| Equity | 10/15 | €128,891 | €203,249 | +€74,358 | +57.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,000 | €47,000 | = | 0.0% |
| Distributable reserves | 133 | €47,000 | €47,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,291 | €137,649 | +€74,358 | +117% |
| Amounts payable | 17/49 | €51,429 | €67,992 | +€16,563 | +32.2% |
| Amounts payable after more than one year | 17 | €10,145 | €6,220 | -€3,925 | -38.7% |
| Financial debts | 170/4 | €10,145 | €6,220 | -€3,925 | -38.7% |
| Amounts payable within one year | 42/48 | €41,283 | €61,772 | +€20,488 | +49.6% |
| Current portion of amounts payable after more than one year | 42 | €3,756 | €3,925 | +€169 | +4.5% |
| Trade debts | 44 | €2,257 | €768 | -€1,490 | -66.0% |
| Suppliers | 440/4 | €2,257 | €768 | -€1,490 | -66.0% |
| Taxes, remuneration and social security | 45 | €3,701 | €25,561 | +€21,860 | +591% |
| Taxes | 450/3 | €3,701 | €25,561 | +€21,860 | +591% |
| Other amounts payable | 47/48 | €31,569 | €31,518 | -€50 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,631 | €7,418 | -€213 | -2.8% |
| Other operating charges | 640/8 | €116 | €58 | -€58 | -50.0% |
| Gross operating margin | 9900 | €90,364 | €104,551 | +€14,186 | +15.7% |
| Operating profit (loss) | 9901 | €82,617 | €97,074 | +€14,457 | +17.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €950 | €857 | -€93 | -9.8% |
| Recurring financial charges | 65 | €950 | €857 | -€93 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €81,667 | €96,217 | +€14,551 | +17.8% |
| Income taxes | 67/77 | €18,701 | €21,860 | +€3,158 | +16.9% |
| Profit (loss) for the period | 9904 | €62,966 | €74,358 | +€11,392 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,966 | €74,358 | +€11,392 | +18.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.