BENOIT CARION 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.
BENOIT CARION CONSULTING
Largest movements
- Receivables within one year +€1,495
up €1,495 (+60.4%), from €2,475 to €3,970
- Cash -€516
down €516 (-51.6%), from €1,000 to €484
mainly Receivables within one year (-€1,495) and Net result for the year (-€50)
- Tax, wage and social debts +€633
up €633 (+135%), from €469 to €1,102
- Other debts +€324
up €324 (+510%), from €63 to €387
- Trade debts +€73
up €73 (+12.9%), from €567 to €640
- Profit (loss) carried forward -€50
down €50 (-3.7%), from €1,376 to €1,325
- Gross operating margin -€1,443
down €1,443 (-78.2%), from €1,845 to €402
- Taxes -€126
down €126 (-26.9%), from €469 to €343
- Financial charges +€109
new in 2025: €109
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 | €3,475 | €4,455 | +€980 | +28.2% |
| Current assets | 29/58 | €3,475 | €4,455 | +€980 | +28.2% |
| Amounts receivable within one year | 40/41 | €2,475 | €3,970 | +€1,495 | +60.4% |
| Trade receivables | 40 | €2,475 | €3,970 | +€1,495 | +60.4% |
| Cash at bank and in hand | 54/58 | €1,000 | €484 | -€516 | -51.6% |
| Total equity and liabilities | 10/49 | €3,475 | €4,455 | +€980 | +28.2% |
| Equity | 10/15 | €2,376 | €2,325 | -€50 | -2.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,376 | €1,325 | -€50 | -3.7% |
| Amounts payable | 17/49 | €1,099 | €2,129 | +€1,030 | +93.7% |
| Amounts payable within one year | 42/48 | €1,099 | €2,129 | +€1,030 | +93.7% |
| Trade debts | 44 | €567 | €640 | +€73 | +12.9% |
| Suppliers | 440/4 | €567 | €640 | +€73 | +12.9% |
| Taxes, remuneration and social security | 45 | €469 | €1,102 | +€633 | +135% |
| Taxes | 450/3 | €469 | €1,102 | +€633 | +135% |
| Other amounts payable | 47/48 | €63 | €387 | +€324 | +510% |
| Gross operating margin | 9900 | €1,845 | €402 | -€1,443 | -78.2% |
| Operating profit (loss) | 9901 | €1,845 | €402 | -€1,443 | -78.2% |
| Financial charges | 65/66B | - | €109 | +€109 | |
| Recurring financial charges | 65 | - | €109 | +€109 | |
| Profit (loss) for the period before taxes | 9903 | €1,845 | €292 | -€1,552 | -84.2% |
| Income taxes | 67/77 | €469 | €343 | -€126 | -26.9% |
| Profit (loss) for the period | 9904 | €1,376 | -€50 | -€1,426 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,376 | -€50 | -€1,426 |
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 29 October 2026 via checked.be.