BenjaLiz Consult: what changed
What changed
BenjaLiz Consult
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€88,373
2024 · €44,673+€43,699
Equity
€183,692
2024 · €145,319+€38,373
Cash
€108,272
2024 · €45,417+€62,856
Balance sheet total
€278,727
2024 · €218,285+€60,442
Largest movements
Assets
- Cash +€62,856
up €62,856 (+138%), from €45,417 to €108,272
mainly Net result for the year (+€88,373) and Other debts (+€26,400)
Equity and liabilities
- Profit (loss) carried forward +€38,373
up €38,373 (+31.9%), from €120,319 to €158,692
- Other debts +€26,400
up €26,400 (+112%), from €23,600 to €50,000
- Debts after one year -€7,041
down €7,041 (-36.5%), from €19,268 to €12,226
Income statement
- Gross operating margin +€56,150
up €56,150 (+82.6%), from €67,981 to €124,131
- Taxes +€14,162
up €14,162 (+81.0%), from €17,486 to €31,647
- Depreciation -€1,879
no longer reported in 2025 (was €1,879)
- Financial charges +€1,332
up €1,332 (+46.0%), from €2,895 to €4,227
of which Non-recurring financial charges: +€785
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€44,673
Gross operating margin
+€56,150
Depreciation
+€1,879
Other operating charges
+€1,096
Financial income
+€67
Financial charges
-€1,332
Taxes
-€14,162
Result 2025
€88,373
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€120,408
Investment
+€785
Financing
-€58,337
Cash 2024
€45,417
From operations (derived)
+€120,408
Net result for the year
+€88,373
Receivables within one year
+€1,669
Deferred charges and accrued income
-€41
Trade debts
+€1,232
Tax, wage and social debts
+€2,774
Other debts
+€26,400
Investment (derived)
+€785
Investment in fixed assets (net)
+€785
Financing
-€58,337
Debts after one year
-€7,041
Current portion of long-term debt
-€1,324
Short-term financial debts
+€28
Contributions, distributions and other
-€50,000
Cash 2025
€108,272
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,285 | €278,727 | +€60,442 | +27.7% |
| Fixed assets | 21/28 | €145,913 | €145,128 | -€785 | -0.5% |
| Tangible fixed assets | 22/27 | €785 | - | -€785 | |
| Furniture and vehicles | 24 | €785 | - | -€785 | |
| Financial fixed assets | 28 | €145,128 | €145,128 | = | 0.0% |
| Current assets | 29/58 | €72,372 | €133,599 | +€61,227 | +84.6% |
| Amounts receivable within one year | 40/41 | €26,595 | €24,926 | -€1,669 | -6.3% |
| Trade receivables | 40 | €18,177 | €22,073 | +€3,896 | +21.4% |
| Other amounts receivable | 41 | €8,418 | €2,853 | -€5,565 | -66.1% |
| Cash at bank and in hand | 54/58 | €45,417 | €108,272 | +€62,856 | +138% |
| Deferred charges and accrued income | 490/1 | €360 | €401 | +€41 | +11.3% |
| Total equity and liabilities | 10/49 | €218,285 | €278,727 | +€60,442 | +27.7% |
| Equity | 10/15 | €145,319 | €183,692 | +€38,373 | +26.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,319 | €158,692 | +€38,373 | +31.9% |
| Amounts payable | 17/49 | €72,966 | €95,036 | +€22,070 | +30.2% |
| Amounts payable after more than one year | 17 | €19,268 | €12,226 | -€7,041 | -36.5% |
| Financial debts | 170/4 | €19,268 | €12,226 | -€7,041 | -36.5% |
| Amounts payable within one year | 42/48 | €53,698 | €82,809 | +€29,111 | +54.2% |
| Current portion of amounts payable after more than one year | 42 | €8,365 | €7,041 | -€1,324 | -15.8% |
| Financial debts | 43 | €4,024 | €4,053 | +€28 | +0.7% |
| Credit institutions | 430/8 | €4,024 | €4,053 | +€28 | +0.7% |
| Trade debts | 44 | €423 | €1,655 | +€1,232 | +291% |
| Suppliers | 440/4 | €423 | €1,655 | +€1,232 | +291% |
| Taxes, remuneration and social security | 45 | €17,285 | €20,060 | +€2,774 | +16.1% |
| Taxes | 450/3 | €15,085 | €20,060 | +€4,974 | +33.0% |
| Remuneration and social security | 454/9 | €2,200 | - | -€2,200 | |
| Other amounts payable | 47/48 | €23,600 | €50,000 | +€26,400 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,879 | - | -€1,879 | |
| Other operating charges | 640/8 | €1,337 | €240 | -€1,096 | -82.0% |
| Gross operating margin | 9900 | €67,981 | €124,131 | +€56,150 | +82.6% |
| Operating profit (loss) | 9901 | €64,765 | €123,890 | +€59,125 | +91.3% |
| Financial income | 75/76B | €289 | €357 | +€67 | +23.3% |
| Recurring financial income | 75 | €289 | €357 | +€67 | +23.3% |
| Financial charges | 65/66B | €2,895 | €4,227 | +€1,332 | +46.0% |
| Recurring financial charges | 65 | €2,895 | €3,442 | +€547 | +18.9% |
| Non-recurring financial charges | 66B | - | €785 | +€785 | |
| Profit (loss) for the period before taxes | 9903 | €62,159 | €120,020 | +€57,861 | +93.1% |
| Income taxes | 67/77 | €17,486 | €31,647 | +€14,162 | +81.0% |
| Profit (loss) for the period | 9904 | €44,673 | €88,373 | +€43,699 | +97.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,673 | €88,373 | +€43,699 | +97.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.