BENDEER 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.
BENDEER CONSULTING
Largest movements
- Cash +€10,345
up €10,345 (+23.8%), from €43,514 to €53,859
mainly Net result for the year (+€10,185) and Depreciation (+€7,928)
- Tangible fixed assets -€7,928
down €7,928 (-21.3%), from €37,232 to €29,303
- Receivables within one year +€1,226
new in 2024: €1,226
- Profit (loss) carried forward +€10,185
up €10,185 (+33.7%), from €30,234 to €40,419
- Debts after one year -€8,617
down €8,617 (-33.9%), from €25,399 to €16,782
- Other debts +€4,144
up €4,144 (+572.9%), from €723 to €4,867
- Trade debts -€1,180
down €1,180 (-53.8%), from €2,193 to €1,014
- Tax, wage and social debts -€1,013
down €1,013 (-7.4%), from €13,716 to €12,703
- Gross operating margin -€17,109
down €17,109 (-42.2%), from €40,584 to €23,475
- Depreciation +€6,326
up €6,326 (+394.9%), from €1,602 to €7,928
- Taxes -€5,059
down €5,059 (-63.4%), from €7,980 to €2,921
- Financial charges +€1,180
up €1,180 (+420.8%), from €280 to €1,460
- Other operating charges +€480
up €480 (+96.1%), from €500 to €980
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.
Cash bridge derived
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 | €82,524 | €86,401 | +€3,878 | +4.7% |
| Fixed assets | 21/28 | €37,232 | €29,303 | -€7,928 | -21.3% |
| Tangible fixed assets | 22/27 | €37,232 | €29,303 | -€7,928 | -21.3% |
| Furniture and vehicles | 24 | €37,232 | €29,303 | -€7,928 | -21.3% |
| Current assets | 29/58 | €45,292 | €57,098 | +€11,806 | +26.1% |
| Amounts receivable within one year | 40/41 | - | €1,226 | +€1,226 | |
| Trade receivables | 40 | - | €1,226 | +€1,226 | |
| Cash at bank and in hand | 54/58 | €43,514 | €53,859 | +€10,345 | +23.8% |
| Deferred charges and accrued income | 490/1 | €1,778 | €2,013 | +€234 | +13.2% |
| Total equity and liabilities | 10/49 | €82,524 | €86,401 | +€3,878 | +4.7% |
| Equity | 10/15 | €32,234 | €42,419 | +€10,185 | +31.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,234 | €40,419 | +€10,185 | +33.7% |
| Amounts payable | 17/49 | €50,290 | €43,983 | -€6,307 | -12.5% |
| Amounts payable after more than one year | 17 | €25,399 | €16,782 | -€8,617 | -33.9% |
| Financial debts | 170/4 | €25,399 | €16,782 | -€8,617 | -33.9% |
| Amounts payable within one year | 42/48 | €24,891 | €27,201 | +€2,310 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €8,259 | €8,617 | +€359 | +4.3% |
| Trade debts | 44 | €2,193 | €1,014 | -€1,180 | -53.8% |
| Suppliers | 440/4 | €2,193 | €1,014 | -€1,180 | -53.8% |
| Taxes, remuneration and social security | 45 | €13,716 | €12,703 | -€1,013 | -7.4% |
| Taxes | 450/3 | €13,716 | €12,703 | -€1,013 | -7.4% |
| Other amounts payable | 47/48 | €723 | €4,867 | +€4,144 | +572.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,602 | €7,928 | +€6,326 | +394.9% |
| Other operating charges | 640/8 | €500 | €980 | +€480 | +96.1% |
| Gross operating margin | 9900 | €40,584 | €23,475 | -€17,109 | -42.2% |
| Operating profit (loss) | 9901 | €38,482 | €14,566 | -€23,915 | -62.1% |
| Financial income | 75/76B | €12 | €0 | -€12 | -100.0% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -100.0% |
| Financial charges | 65/66B | €280 | €1,460 | +€1,180 | +420.8% |
| Recurring financial charges | 65 | €280 | €1,460 | +€1,180 | +420.8% |
| Profit (loss) for the period before taxes | 9903 | €38,214 | €13,106 | -€25,108 | -65.7% |
| Income taxes | 67/77 | €7,980 | €2,921 | -€5,059 | -63.4% |
| Profit (loss) for the period | 9904 | €30,234 | €10,185 | -€20,049 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,234 | €10,185 | -€20,049 | -66.3% |
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 10 October 2026 via checked.be.