BANYAN STRATEGY 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 STRATEGY CONSULTING
Largest movements
- Receivables after one year +€1.1m
up €1.1m (+105%), from €1.0m to €2.1m
- Receivables within one year -€621,067
down €621,067 (-26.2%), from €2.4m to €1.8m
of which Other amounts receivable: -€566,392
- Cash -€95,401
down €95,401 (-69.7%), from €136,920 to €41,518
mainly Receivables after one year (-€1.1m) and Net result for the year (-€149,936)
- Deferred charges and accrued income +€95,217
up €95,217 (+397%), from €24,000 to €119,217
- Other debts +€699,640
up €699,640 (+23.6%), from €3.0m to €3.7m
- Profit (loss) carried forward -€149,936
down €149,936 (-22.6%), from €664,122 to €514,186
- Financial charges +€265,129
up €265,129 (+221%), from €120,000 to €385,129
- Gross operating margin +€121,549
up €121,549, from -€48,047 to €73,501
- Financial income +€67,428
up €67,428 (+46.6%), from €144,783 to €212,211
- Other operating charges -€9,291
down €9,291 (-73.8%), from €12,591 to €3,300
- Depreciation +€2,313
up €2,313 (+5.2%), from €44,800 to €47,112
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 | €5,158,826 | €5,600,002 | +€441,177 | +8.6% |
| Fixed assets | 21/28 | €1,574,532 | €1,536,960 | -€37,572 | -2.4% |
| Tangible fixed assets | 22/27 | €1,573,532 | €1,535,960 | -€37,572 | -2.4% |
| Land and buildings | 22 | €1,570,438 | €1,525,910 | -€44,528 | -2.8% |
| Furniture and vehicles | 24 | €3,094 | €10,050 | +€6,956 | +225% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €3,584,293 | €4,063,042 | +€478,748 | +13.4% |
| Amounts receivable after more than one year | 29 | €1,049,000 | €2,149,000 | +€1.1m | +105% |
| Other amounts receivable | 291 | €1,049,000 | €2,149,000 | +€1.1m | +105% |
| Amounts receivable within one year | 40/41 | €2,374,374 | €1,753,306 | -€621,067 | -26.2% |
| Trade receivables | 40 | €57,921 | €3,246 | -€54,675 | -94.4% |
| Other amounts receivable | 41 | €2,316,453 | €1,750,061 | -€566,392 | -24.5% |
| Cash at bank and in hand | 54/58 | €136,920 | €41,518 | -€95,401 | -69.7% |
| Deferred charges and accrued income | 490/1 | €24,000 | €119,217 | +€95,217 | +397% |
| Total equity and liabilities | 10/49 | €5,158,826 | €5,600,002 | +€441,177 | +8.6% |
| Equity | 10/15 | €764,204 | €614,268 | -€149,936 | -19.6% |
| Contributions | 10/11 | €62,082 | €62,082 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €82 | €82 | = | 0.0% |
| Share premium | 1100/10 | €82 | €82 | = | 0.0% |
| Reserves | 13 | €38,000 | €38,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €38,000 | €38,000 | = | 0.0% |
| Legal reserve | 130 | €38,000 | €38,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €664,122 | €514,186 | -€149,936 | -22.6% |
| Amounts payable | 17/49 | €4,394,621 | €4,985,734 | +€591,113 | +13.5% |
| Amounts payable after more than one year | 17 | €1,322,694 | €1,275,607 | -€47,086 | -3.6% |
| Financial debts | 170/4 | €1,322,694 | €1,275,607 | -€47,086 | -3.6% |
| Amounts payable within one year | 42/48 | €3,066,384 | €3,710,101 | +€643,717 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €48,625 | €47,086 | -€1,538 | -3.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €56,824 | €2,502 | -€54,323 | -95.6% |
| Suppliers | 440/4 | €56,824 | €2,502 | -€54,323 | -95.6% |
| Taxes, remuneration and social security | 45 | €169 | €108 | -€62 | -36.4% |
| Taxes | 450/3 | €169 | €108 | -€62 | -36.4% |
| Other amounts payable | 47/48 | €2,960,766 | €3,660,406 | +€699,640 | +23.6% |
| Accrued charges and deferred income | 492/3 | €5,544 | €26 | -€5,518 | -99.5% |
| Non-recurring operating income | 76A | €0 | €8,996 | +€8,996 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,800 | €47,112 | +€2,313 | +5.2% |
| Other operating charges | 640/8 | €12,591 | €3,300 | -€9,291 | -73.8% |
| Gross operating margin | 9900 | -€48,047 | €73,501 | +€121,549 | |
| Operating profit (loss) | 9901 | -€105,438 | €23,089 | +€128,527 | |
| Financial income | 75/76B | €144,783 | €212,211 | +€67,428 | +46.6% |
| Recurring financial income | 75 | €144,783 | €212,211 | +€67,428 | +46.6% |
| Financial charges | 65/66B | €120,000 | €385,129 | +€265,129 | +221% |
| Recurring financial charges | 65 | €120,000 | €385,129 | +€265,129 | +221% |
| Profit (loss) for the period before taxes | 9903 | -€80,655 | -€149,829 | -€69,173 | -85.8% |
| Income taxes | 67/77 | €169 | €108 | -€62 | -36.4% |
| Profit (loss) for the period | 9904 | -€80,825 | -€149,936 | -€69,112 | -85.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€80,825 | -€149,936 | -€69,112 | -85.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.