BANYAN 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.
BANYAN CONSULTING
Largest movements
- Receivables within one year +€34,782
up €34,782 (+16.4%), from €211,828 to €246,610
of which Other amounts receivable: +€18,447
- Cash +€34,373
up €34,373 (+115%), from €29,836 to €64,209
mainly Net result for the year (+€58,357) and Accrued charges and deferred income (+€13,632)
- Tangible fixed assets +€13,043
new in 2024: €13,043
of which Furniture and vehicles: +€11,808
- Profit (loss) carried forward +€58,357
up €58,357 (+154%), from €37,782 to €96,139
- Accrued charges and deferred income +€13,632
new in 2024: €13,632
- Tax, wage and social debts +€7,961
up €7,961 (+27.9%), from €28,564 to €36,525
- Gross operating margin +€48,239
up €48,239 (+141%), from €34,100 to €82,340
- Taxes +€8,351
up €8,351 (+50.2%), from €16,649 to €25,000
- Depreciation +€4,803
new in 2024: €4,803
- Financial income +€2,149
up €2,149 (+37.3%), from €5,768 to €7,917
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €242,641 | €324,239 | +€81,598 | +33.6% |
| Fixed assets | 21/28 | - | €13,043 | +€13,043 | |
| Tangible fixed assets | 22/27 | - | €13,043 | +€13,043 | |
| Plant, machinery and equipment | 23 | - | €1,235 | +€1,235 | |
| Furniture and vehicles | 24 | - | €11,808 | +€11,808 | |
| Current assets | 29/58 | €242,641 | €311,196 | +€68,555 | +28.3% |
| Amounts receivable within one year | 40/41 | €211,828 | €246,610 | +€34,782 | +16.4% |
| Trade receivables | 40 | - | €16,335 | +€16,335 | |
| Other amounts receivable | 41 | €211,828 | €230,275 | +€18,447 | +8.7% |
| Cash at bank and in hand | 54/58 | €29,836 | €64,209 | +€34,373 | +115% |
| Deferred charges and accrued income | 490/1 | €977 | €377 | -€600 | -61.5% |
| Total equity and liabilities | 10/49 | €242,641 | €324,239 | +€81,598 | +33.6% |
| Equity | 10/15 | €211,234 | €269,591 | +€58,357 | +27.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €161,052 | €161,052 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | - | -€3,000 | |
| Reserves not available under the articles | 1311 | €3,000 | - | -€3,000 | |
| Distributable reserves | 133 | €158,052 | €161,052 | +€3,000 | +1.9% |
| Profit (loss) carried forward | 14 | €37,782 | €96,139 | +€58,357 | +154% |
| Amounts payable | 17/49 | €31,408 | €54,648 | +€23,241 | +74.0% |
| Amounts payable within one year | 42/48 | €31,408 | €41,016 | +€9,609 | +30.6% |
| Trade debts | 44 | €2,843 | €4,491 | +€1,647 | +57.9% |
| Suppliers | 440/4 | €2,843 | €4,491 | +€1,647 | +57.9% |
| Taxes, remuneration and social security | 45 | €28,564 | €36,525 | +€7,961 | +27.9% |
| Taxes | 450/3 | €28,564 | €36,525 | +€7,961 | +27.9% |
| Accrued charges and deferred income | 492/3 | - | €13,632 | +€13,632 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,803 | +€4,803 | |
| Other operating charges | 640/8 | €1,233 | €1,224 | -€8 | -0.7% |
| Gross operating margin | 9900 | €34,100 | €82,340 | +€48,239 | +141% |
| Operating profit (loss) | 9901 | €32,868 | €76,312 | +€43,444 | +132% |
| Financial income | 75/76B | €5,768 | €7,917 | +€2,149 | +37.3% |
| Recurring financial income | 75 | €5,768 | €7,917 | +€2,149 | +37.3% |
| Financial charges | 65/66B | €436 | €872 | +€436 | +100% |
| Recurring financial charges | 65 | €436 | €872 | +€436 | +100% |
| Profit (loss) for the period before taxes | 9903 | €38,200 | €83,357 | +€45,157 | +118% |
| Income taxes | 67/77 | €16,649 | €25,000 | +€8,351 | +50.2% |
| Profit (loss) for the period | 9904 | €21,552 | €58,357 | +€36,805 | +171% |
| Profit (loss) for the period to be appropriated | 9905 | €21,552 | €58,357 | +€36,805 | +171% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.