BENISSAY 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.
BENISSAY CONSULTING
Largest movements
- Cash +€92,346
up €92,346 (+45.9%), from €201,311 to €293,657
mainly Other debts (+€251,791) and Net result for the year (+€93,337)
- Receivables within one year -€58,317
down €58,317 (-81.5%), from €71,545 to €13,229
- Other debts +€251,791
up €251,791 (+23,608%), from €1,067 to €252,858
- Profit (loss) carried forward -€218,554
down €218,554 (-100%), from €218,554 to €0
- Trade debts -€3,809
down €3,809 (-12.0%), from €31,744 to €27,935
- Gross operating margin -€5,092
down €5,092 (-4.0%), from €126,330 to €121,238
- Taxes -€1,517
down €1,517 (-5.5%), from €27,748 to €26,231
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €277,891 | €309,602 | +€31,711 | +11.4% |
| Fixed assets | 21/28 | €647 | €47 | -€600 | -92.7% |
| Tangible fixed assets | 22/27 | €647 | €47 | -€600 | -92.7% |
| Furniture and vehicles | 24 | €647 | €47 | -€600 | -92.7% |
| Current assets | 29/58 | €277,244 | €309,555 | +€32,311 | +11.7% |
| Amounts receivable within one year | 40/41 | €71,545 | €13,229 | -€58,317 | -81.5% |
| Trade receivables | 40 | €71,545 | €13,229 | -€58,317 | -81.5% |
| Cash at bank and in hand | 54/58 | €201,311 | €293,657 | +€92,346 | +45.9% |
| Deferred charges and accrued income | 490/1 | €4,387 | €2,669 | -€1,718 | -39.2% |
| Total equity and liabilities | 10/49 | €277,891 | €309,602 | +€31,711 | +11.4% |
| Equity | 10/15 | €219,654 | €1,100 | -€218,554 | -99.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €218,554 | €0 | -€218,554 | -100% |
| Amounts payable | 17/49 | €58,237 | €308,502 | +€250,265 | +430% |
| Amounts payable within one year | 42/48 | €58,237 | €308,502 | +€250,265 | +430% |
| Trade debts | 44 | €31,744 | €27,935 | -€3,809 | -12.0% |
| Suppliers | 440/4 | €31,744 | €27,935 | -€3,809 | -12.0% |
| Taxes, remuneration and social security | 45 | €25,426 | €27,709 | +€2,283 | +9.0% |
| Taxes | 450/3 | €25,426 | €27,709 | +€2,283 | +9.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,067 | €252,858 | +€251,791 | +23,608% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €733 | €600 | -€133 | -18.2% |
| Other operating charges | 640/8 | €960 | €859 | -€101 | -10.5% |
| Gross operating margin | 9900 | €126,330 | €121,238 | -€5,092 | -4.0% |
| Operating profit (loss) | 9901 | €124,637 | €119,779 | -€4,858 | -3.9% |
| Financial charges | 65/66B | €253 | €211 | -€42 | -16.6% |
| Recurring financial charges | 65 | €253 | €211 | -€42 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €124,384 | €119,568 | -€4,816 | -3.9% |
| Income taxes | 67/77 | €27,748 | €26,231 | -€1,517 | -5.5% |
| Profit (loss) for the period | 9904 | €96,636 | €93,337 | -€3,299 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €96,636 | €93,337 | -€3,299 | -3.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.