BEN IT 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.
BEN IT CONSULTING
Largest movements
- Cash -€30,425
down €30,425 (-65.8%), from €46,230 to €15,804
mainly Contributions, distributions and other (-€88,235) and Receivables within one year (-€689)
- Receivables within one year +€689
up €689 (+3.4%), from €20,529 to €21,218
of which Other amounts receivable: +€2,370
- Profit (loss) carried forward -€44,824
down €44,824 (-83.5%), from €53,669 to €8,845
- Other debts +€13,138
up €13,138 (+4497.3%), from €292 to €13,430
- Tax, wage and social debts +€1,600
up €1,600 (+12.6%), from €12,648 to €14,247
of which Taxes: +€4,952
- Gross operating margin +€8,547
up €8,547 (+18.3%), from €46,803 to €55,351
- Other operating charges -€4,051
down €4,051 (-97.8%), from €4,142 to €91
- Taxes +€3,359
up €3,359 (+38.4%), from €8,749 to €12,108
- Depreciation -€1,938
down €1,938 (-84.7%), from €2,289 to €351
- Financial income -€1,106
down €1,106 (-53.1%), from €2,084 to €978
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.
Cash bridge derived
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 | €67,109 | €37,022 | -€30,087 | -44.8% |
| Fixed assets | 21/28 | €351 | €0 | -€351 | -100.0% |
| Tangible fixed assets | 22/27 | €351 | €0 | -€351 | -100.0% |
| Furniture and vehicles | 24 | €351 | €0 | -€351 | -100.0% |
| Current assets | 29/58 | €66,758 | €37,022 | -€29,736 | -44.5% |
| Amounts receivable within one year | 40/41 | €20,529 | €21,218 | +€689 | +3.4% |
| Trade receivables | 40 | €16,825 | €15,144 | -€1,681 | -10.0% |
| Other amounts receivable | 41 | €3,704 | €6,074 | +€2,370 | +64.0% |
| Cash at bank and in hand | 54/58 | €46,230 | €15,804 | -€30,425 | -65.8% |
| Total equity and liabilities | 10/49 | €67,109 | €37,022 | -€30,087 | -44.8% |
| Equity | 10/15 | €54,169 | €9,345 | -€44,824 | -82.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,669 | €8,845 | -€44,824 | -83.5% |
| Amounts payable | 17/49 | €12,940 | €27,677 | +€14,738 | +113.9% |
| Amounts payable within one year | 42/48 | €12,940 | €27,677 | +€14,738 | +113.9% |
| Taxes, remuneration and social security | 45 | €12,648 | €14,247 | +€1,600 | +12.6% |
| Taxes | 450/3 | €9,295 | €14,247 | +€4,952 | +53.3% |
| Remuneration and social security | 454/9 | €3,353 | - | -€3,353 | |
| Other amounts payable | 47/48 | €292 | €13,430 | +€13,138 | +4497.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,289 | €351 | -€1,938 | -84.7% |
| Other operating charges | 640/8 | €4,142 | €91 | -€4,051 | -97.8% |
| Gross operating margin | 9900 | €46,803 | €55,351 | +€8,547 | +18.3% |
| Operating profit (loss) | 9901 | €40,372 | €54,909 | +€14,537 | +36.0% |
| Financial income | 75/76B | €2,084 | €978 | -€1,106 | -53.1% |
| Recurring financial income | 75 | €2,084 | €978 | -€1,106 | -53.1% |
| Financial charges | 65/66B | €1,063 | €368 | -€695 | -65.4% |
| Recurring financial charges | 65 | €1,063 | €368 | -€695 | -65.4% |
| Profit (loss) for the period before taxes | 9903 | €41,392 | €55,519 | +€14,127 | +34.1% |
| Income taxes | 67/77 | €8,749 | €12,108 | +€3,359 | +38.4% |
| Profit (loss) for the period | 9904 | €32,643 | €43,411 | +€10,768 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,643 | €43,411 | +€10,768 | +33.0% |
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 11 October 2026 via checked.be.