BANTS 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.
BANTS Consulting
Largest movements
- Cash -€38,130
down €38,130 (-76.5%), from €49,823 to €11,693
mainly Current investments (-€30,026) and Net result for the year (-€6,100)
- Current investments +€30,026
new in 2025: €30,026
- Deferred charges and accrued income -€8,631
down €8,631 (-19.7%), from €43,746 to €35,115
- Receivables within one year +€2,768
up €2,768 (+10.1%), from €27,520 to €30,289
of which Other amounts receivable: +€1,735
- Profit (loss) carried forward -€6,100
down €6,100 (-5.5%), from -€111,850 to -€117,950
- Other debts -€4,639
down €4,639 (-50.9%), from €9,113 to €4,474
- Tax, wage and social debts -€4,630
down €4,630 (-94.9%), from €4,880 to €249
of which Taxes: -€4,630
- Trade debts +€1,470
up €1,470 (+59.7%), from €2,464 to €3,934
- Gross operating margin -€67,166
down €67,166, from €65,967 to -€1,200
- Staff costs -€11,898
no longer reported in 2025 (was €11,898)
- Depreciation +€973
up €973 (+39.9%), from €2,440 to €3,413
- Other operating charges -€902
down €902 (-53.5%), from €1,685 to €783
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 | €130,378 | €115,707 | -€14,671 | -11.3% |
| Fixed assets | 21/28 | €9,289 | €8,585 | -€704 | -7.6% |
| Tangible fixed assets | 22/27 | €3,869 | €2,775 | -€1,094 | -28.3% |
| Furniture and vehicles | 24 | €3,869 | €2,775 | -€1,094 | -28.3% |
| Financial fixed assets | 28 | €5,420 | €5,810 | +€390 | +7.2% |
| Current assets | 29/58 | €121,089 | €107,122 | -€13,967 | -11.5% |
| Amounts receivable within one year | 40/41 | €27,520 | €30,289 | +€2,768 | +10.1% |
| Trade receivables | 40 | €27,520 | €28,553 | +€1,033 | +3.8% |
| Other amounts receivable | 41 | €0 | €1,735 | +€1,735 | |
| Current investments | 50/53 | - | €30,026 | +€30,026 | |
| Cash at bank and in hand | 54/58 | €49,823 | €11,693 | -€38,130 | -76.5% |
| Deferred charges and accrued income | 490/1 | €43,746 | €35,115 | -€8,631 | -19.7% |
| Total equity and liabilities | 10/49 | €130,378 | €115,707 | -€14,671 | -11.3% |
| Equity | 10/15 | €113,150 | €107,050 | -€6,100 | -5.4% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,850 | -€117,950 | -€6,100 | -5.5% |
| Amounts payable | 17/49 | €17,228 | €8,657 | -€8,571 | -49.8% |
| Amounts payable within one year | 42/48 | €17,228 | €8,657 | -€8,571 | -49.8% |
| Financial debts | 43 | €772 | - | -€772 | |
| Credit institutions | 430/8 | €772 | - | -€772 | |
| Trade debts | 44 | €2,464 | €3,934 | +€1,470 | +59.7% |
| Suppliers | 440/4 | €2,464 | €3,934 | +€1,470 | +59.7% |
| Taxes, remuneration and social security | 45 | €4,880 | €249 | -€4,630 | -94.9% |
| Taxes | 450/3 | €4,880 | €249 | -€4,630 | -94.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,113 | €4,474 | -€4,639 | -50.9% |
| Remuneration, social security and pensions | 62 | €11,898 | - | -€11,898 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,440 | €3,413 | +€973 | +39.9% |
| Other operating charges | 640/8 | €1,685 | €783 | -€902 | -53.5% |
| Gross operating margin | 9900 | €65,967 | -€1,200 | -€67,166 | |
| Operating profit (loss) | 9901 | €49,943 | -€5,395 | -€55,338 | |
| Financial income | 75/76B | €204 | €100 | -€104 | -50.9% |
| Recurring financial income | 75 | €204 | €100 | -€104 | -50.9% |
| Financial charges | 65/66B | €820 | €628 | -€192 | -23.4% |
| Recurring financial charges | 65 | €820 | €628 | -€192 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €49,327 | -€5,924 | -€55,251 | |
| Income taxes | 67/77 | €490 | €176 | -€313 | -64.0% |
| Profit (loss) for the period | 9904 | €48,837 | -€6,100 | -€54,938 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,837 | -€6,100 | -€54,938 |
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 19 October 2026 via checked.be.