BANNEO 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.
BANNEO CONSULTING
Largest movements
- Cash +€84,780
up €84,780 (+144%), from €58,988 to €143,768
mainly Net result for the year (+€102,641) and Tax, wage and social debts (+€20,317)
- Current investments +€32,329
new in 2025: €32,329
- Receivables within one year +€3,300
up €3,300 (+20.0%), from €16,500 to €19,800
- Deferred charges and accrued income -€2,163
down €2,163 (-60.5%), from €3,573 to €1,410
- Reserves +€102,641
up €102,641 (+421%), from €24,380 to €127,021
- Tax, wage and social debts +€20,317
up €20,317 (+78.6%), from €25,855 to €46,172
- Trade debts -€2,893
down €2,893 (-68.9%), from €4,200 to €1,307
- Other debts -€2,669
down €2,669 (-11.9%), from €22,445 to €19,776
- Gross operating margin +€115,788
up €115,788 (+330%), from €35,109 to €150,897
- Taxes +€34,584
up €34,584 (+361%), from €9,578 to €44,163
- Financial charges +€3,442
up €3,442 (+438%), from €786 to €4,228
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 | €82,081 | €200,770 | +€118,689 | +145% |
| Fixed assets | 21/28 | €3,020 | €3,464 | +€444 | +14.7% |
| Tangible fixed assets | 22/27 | €2,020 | €3,464 | +€1,444 | +71.5% |
| Furniture and vehicles | 24 | €2,020 | €1,243 | -€777 | -38.5% |
| Other tangible fixed assets | 26 | - | €2,221 | +€2,221 | |
| Financial fixed assets | 28 | €1,000 | €0 | -€1,000 | -100% |
| Current assets | 29/58 | €79,061 | €197,306 | +€118,246 | +150% |
| Amounts receivable within one year | 40/41 | €16,500 | €19,800 | +€3,300 | +20.0% |
| Trade receivables | 40 | €16,500 | €19,800 | +€3,300 | +20.0% |
| Current investments | 50/53 | - | €32,329 | +€32,329 | |
| Cash at bank and in hand | 54/58 | €58,988 | €143,768 | +€84,780 | +144% |
| Deferred charges and accrued income | 490/1 | €3,573 | €1,410 | -€2,163 | -60.5% |
| Total equity and liabilities | 10/49 | €82,081 | €200,770 | +€118,689 | +145% |
| Equity | 10/15 | €29,380 | €132,021 | +€102,641 | +349% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €24,380 | €127,021 | +€102,641 | +421% |
| Distributable reserves | 133 | €24,380 | €127,021 | +€102,641 | +421% |
| Amounts payable | 17/49 | €52,701 | €68,749 | +€16,049 | +30.5% |
| Amounts payable within one year | 42/48 | €52,500 | €67,255 | +€14,754 | +28.1% |
| Trade debts | 44 | €4,200 | €1,307 | -€2,893 | -68.9% |
| Suppliers | 440/4 | €4,200 | €1,307 | -€2,893 | -68.9% |
| Taxes, remuneration and social security | 45 | €25,855 | €46,172 | +€20,317 | +78.6% |
| Taxes | 450/3 | €25,855 | €46,172 | +€20,317 | +78.6% |
| Other amounts payable | 47/48 | €22,445 | €19,776 | -€2,669 | -11.9% |
| Accrued charges and deferred income | 492/3 | €201 | €1,495 | +€1,294 | +645% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310 | €881 | +€571 | +184% |
| Other operating charges | 640/8 | €54 | €142 | +€88 | +162% |
| Gross operating margin | 9900 | €35,109 | €150,897 | +€115,788 | +330% |
| Operating profit (loss) | 9901 | €34,744 | €149,873 | +€115,129 | +331% |
| Financial income | 75/76B | - | €1,158 | +€1,158 | |
| Recurring financial income | 75 | - | €1,158 | +€1,158 | |
| Financial charges | 65/66B | €786 | €4,228 | +€3,442 | +438% |
| Recurring financial charges | 65 | €786 | €4,228 | +€3,442 | +438% |
| Profit (loss) for the period before taxes | 9903 | €33,958 | €146,804 | +€112,845 | +332% |
| Income taxes | 67/77 | €9,578 | €44,163 | +€34,584 | +361% |
| Profit (loss) for the period | 9904 | €24,380 | €102,641 | +€78,261 | +321% |
| Profit (loss) for the period to be appropriated | 9905 | €24,380 | €102,641 | +€78,261 | +321% |
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 31 October 2026 via checked.be.