BEND 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.
BEND CONSULTING
Largest movements
- Tangible fixed assets +€34,771
up €34,771 (+5,615%), from €619 to €35,390
- Cash +€32,605
up €32,605 (+39.5%), from €82,615 to €115,220
mainly Net result for the year (+€58,513) and Other debts (+€28,488)
- Receivables within one year -€3,955
down €3,955 (-6.7%), from €59,138 to €55,183
of which Other amounts receivable: -€7,844
- Other debts +€28,488
up €28,488 (+2,256%), from €1,263 to €29,750
- Profit (loss) carried forward +€23,513
up €23,513 (+22.1%), from €106,193 to €129,706
- Current portion of long-term debt +€7,655
new in 2025: €7,655
- Gross operating margin +€48,266
up €48,266 (+145%), from €33,184 to €81,450
- Taxes +€7,261
up €7,261 (+91.7%), from €7,917 to €15,179
- Depreciation +€7,042
up €7,042 (+4,443%), from €159 to €7,201
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 | €144,001 | €207,654 | +€63,653 | +44.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €619 | €35,390 | +€34,771 | +5,615% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €619 | €35,390 | +€34,771 | +5,615% |
| Furniture and vehicles | 24 | €619 | €35,390 | +€34,771 | +5,615% |
| Current assets | 29/58 | €143,382 | €172,264 | +€28,882 | +20.1% |
| Amounts receivable within one year | 40/41 | €59,138 | €55,183 | -€3,955 | -6.7% |
| Trade receivables | 40 | €42,706 | €46,595 | +€3,889 | +9.1% |
| Other amounts receivable | 41 | €16,432 | €8,588 | -€7,844 | -47.7% |
| Cash at bank and in hand | 54/58 | €82,615 | €115,220 | +€32,605 | +39.5% |
| Deferred charges and accrued income | 490/1 | €1,629 | €1,861 | +€232 | +14.2% |
| Total equity and liabilities | 10/49 | €144,001 | €207,654 | +€63,653 | +44.2% |
| Equity | 10/15 | €128,193 | €151,706 | +€23,513 | +18.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,193 | €129,706 | +€23,513 | +22.1% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €15,808 | €55,948 | +€40,140 | +254% |
| Amounts payable after more than one year | 17 | - | €1,914 | +€1,914 | |
| Financial debts | 170/4 | - | €1,914 | +€1,914 | |
| Amounts payable within one year | 42/48 | €15,808 | €54,034 | +€38,226 | +242% |
| Current portion of amounts payable after more than one year | 42 | - | €7,655 | +€7,655 | |
| Trade debts | 44 | €3,315 | €4,857 | +€1,542 | +46.5% |
| Suppliers | 440/4 | €3,315 | €4,857 | +€1,542 | +46.5% |
| Taxes, remuneration and social security | 45 | €11,230 | €11,772 | +€542 | +4.8% |
| Taxes | 450/3 | €11,230 | €11,772 | +€542 | +4.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €1,263 | €29,750 | +€28,488 | +2,256% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €159 | €7,201 | +€7,042 | +4,443% |
| Other operating charges | 640/8 | €874 | €773 | -€100 | -11.5% |
| Gross operating margin | 9900 | €33,184 | €81,450 | +€48,266 | +145% |
| Operating profit (loss) | 9901 | €32,151 | €73,476 | +€41,324 | +129% |
| Financial income | 75/76B | €138 | €404 | +€266 | +192% |
| Recurring financial income | 75 | €138 | €404 | +€266 | +192% |
| Financial charges | 65/66B | €102 | €188 | +€87 | +85.1% |
| Recurring financial charges | 65 | €102 | €188 | +€87 | +85.1% |
| Profit (loss) for the period before taxes | 9903 | €32,188 | €73,692 | +€41,504 | +129% |
| Income taxes | 67/77 | €7,917 | €15,179 | +€7,261 | +91.7% |
| Profit (loss) for the period | 9904 | €24,271 | €58,513 | +€34,242 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €24,271 | €58,513 | +€34,242 | +141% |
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 16 October 2026 via checked.be.