Benjamin Cools Consulting: what changed
Two fiscal 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.
Benjamin Cools Consulting
Largest movements
- Cash -€6,868
down €6,868 (-5.8%), from €117,852 to €110,984
mainly Contributions, distributions and other (-€162,688) and Receivables within one year (-€504)
- Reserves -€109,628
no longer reported in 2025 (was €109,628)
- Other debts +€99,315
new in 2025: €99,315
- Tax, wage and social debts +€2,259
up €2,259 (+10.3%), from €22,016 to €24,276
- Gross operating margin +€25,579
up €25,579 (+57.2%), from €44,748 to €70,326
- Taxes +€5,735
up €5,735 (+55.7%), from €10,300 to €16,035
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 | €138,671 | €130,727 | -€7,944 | -5.7% |
| Fixed assets | 21/28 | €929 | €427 | -€501 | -54.0% |
| Tangible fixed assets | 22/27 | €929 | €427 | -€501 | -54.0% |
| Furniture and vehicles | 24 | €929 | €427 | -€501 | -54.0% |
| Current assets | 29/58 | €137,743 | €130,300 | -€7,443 | -5.4% |
| Amounts receivable within one year | 40/41 | €17,016 | €17,520 | +€504 | +3.0% |
| Trade receivables | 40 | €17,016 | €17,520 | +€504 | +3.0% |
| Cash at bank and in hand | 54/58 | €117,852 | €110,984 | -€6,868 | -5.8% |
| Deferred charges and accrued income | 490/1 | €2,876 | €1,796 | -€1,079 | -37.5% |
| Total equity and liabilities | 10/49 | €138,671 | €130,727 | -€7,944 | -5.7% |
| Equity | 10/15 | €111,628 | €2,000 | -€109,628 | -98.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €109,628 | - | -€109,628 | |
| Distributable reserves | 133 | €109,628 | - | -€109,628 | |
| Amounts payable | 17/49 | €27,044 | €128,727 | +€101,683 | +376.0% |
| Amounts payable within one year | 42/48 | €27,044 | €128,727 | +€101,683 | +376.0% |
| Trade debts | 44 | €5,027 | €5,137 | +€110 | +2.2% |
| Suppliers | 440/4 | €5,027 | €5,137 | +€110 | +2.2% |
| Taxes, remuneration and social security | 45 | €22,016 | €24,276 | +€2,259 | +10.3% |
| Taxes | 450/3 | €22,016 | €24,276 | +€2,259 | +10.3% |
| Other amounts payable | 47/48 | - | €99,315 | +€99,315 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €501 | €501 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €578 | +€460 | +389.6% |
| Gross operating margin | 9900 | €44,748 | €70,326 | +€25,579 | +57.2% |
| Operating profit (loss) | 9901 | €44,128 | €69,247 | +€25,119 | +56.9% |
| Financial charges | 65/66B | €224 | €152 | -€72 | -32.2% |
| Recurring financial charges | 65 | €224 | €152 | -€72 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €43,904 | €69,095 | +€25,191 | +57.4% |
| Income taxes | 67/77 | €10,300 | €16,035 | +€5,735 | +55.7% |
| Profit (loss) for the period | 9904 | €33,604 | €53,060 | +€19,456 | +57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,604 | €53,060 | +€19,456 | +57.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.