BENOIT GERON 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 GERON CONSULTING
Largest movements
- Current investments +€80,000
up €80,000 (+182,983%), from €44 to €80,044
- Cash -€59,857
down €59,857 (-53.5%), from €111,871 to €52,014
mainly Current investments (-€80,000) and Contributions, distributions and other (-€71,500)
- Tangible fixed assets -€16,111
down €16,111 (-35.2%), from €45,729 to €29,618
of which Furniture and vehicles: -€14,143
- Receivables within one year -€6,173
down €6,173 (-31.0%), from €19,896 to €13,723
of which Trade receivables: -€5,074
- Other debts +€62,976
up €62,976 (+494%), from €12,736 to €75,712
- Reserves -€54,600
down €54,600 (-44.2%), from €123,500 to €68,900
- Debts after one year -€8,039
no longer reported in 2025 (was €8,039)
- Current portion of long-term debt -€3,888
down €3,888 (-32.6%), from €11,927 to €8,039
- Gross operating margin -€4,164
down €4,164 (-8.1%), from €51,644 to €47,480
- Taxes -€1,233
down €1,233 (-11.4%), from €10,822 to €9,589
- Depreciation +€817
up €817 (+4.9%), from €16,595 to €17,411
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 | €182,281 | €180,180 | -€2,100 | -1.2% |
| Fixed assets | 21/28 | €45,729 | €29,618 | -€16,111 | -35.2% |
| Tangible fixed assets | 22/27 | €45,729 | €29,618 | -€16,111 | -35.2% |
| Furniture and vehicles | 24 | €27,188 | €13,045 | -€14,143 | -52.0% |
| Other tangible fixed assets | 26 | €18,541 | €16,573 | -€1,968 | -10.6% |
| Current assets | 29/58 | €136,551 | €150,562 | +€14,011 | +10.3% |
| Amounts receivable within one year | 40/41 | €19,896 | €13,723 | -€6,173 | -31.0% |
| Trade receivables | 40 | €15,682 | €10,608 | -€5,074 | -32.4% |
| Other amounts receivable | 41 | €4,214 | €3,115 | -€1,099 | -26.1% |
| Current investments | 50/53 | €44 | €80,044 | +€80,000 | +182,983% |
| Cash at bank and in hand | 54/58 | €111,871 | €52,014 | -€59,857 | -53.5% |
| Deferred charges and accrued income | 490/1 | €4,740 | €4,781 | +€41 | +0.9% |
| Total equity and liabilities | 10/49 | €182,281 | €180,180 | -€2,100 | -1.2% |
| Equity | 10/15 | €138,528 | €84,024 | -€54,504 | -39.3% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €123,500 | €68,900 | -€54,600 | -44.2% |
| Distributable reserves | 133 | €123,500 | €68,900 | -€54,600 | -44.2% |
| Profit (loss) carried forward | 14 | €1,028 | €1,124 | +€96 | +9.3% |
| Amounts payable | 17/49 | €43,753 | €96,156 | +€52,404 | +120% |
| Amounts payable after more than one year | 17 | €8,039 | - | -€8,039 | |
| Financial debts | 170/4 | €8,039 | - | -€8,039 | |
| Amounts payable within one year | 42/48 | €35,713 | €96,156 | +€60,443 | +169% |
| Current portion of amounts payable after more than one year | 42 | €11,927 | €8,039 | -€3,888 | -32.6% |
| Trade debts | 44 | €3,836 | €3,470 | -€366 | -9.5% |
| Suppliers | 440/4 | €3,836 | €3,470 | -€366 | -9.5% |
| Taxes, remuneration and social security | 45 | €7,214 | €8,935 | +€1,721 | +23.9% |
| Taxes | 450/3 | €7,214 | €8,935 | +€1,721 | +23.9% |
| Other amounts payable | 47/48 | €12,736 | €75,712 | +€62,976 | +494% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,595 | €17,411 | +€817 | +4.9% |
| Other operating charges | 640/8 | €2,701 | €3,159 | +€458 | +17.0% |
| Gross operating margin | 9900 | €51,644 | €47,480 | -€4,164 | -8.1% |
| Operating profit (loss) | 9901 | €32,349 | €26,910 | -€5,439 | -16.8% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €465 | €334 | -€131 | -28.1% |
| Recurring financial charges | 65 | €465 | €334 | -€131 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €31,884 | €26,584 | -€5,300 | -16.6% |
| Income taxes | 67/77 | €10,822 | €9,589 | -€1,233 | -11.4% |
| Profit (loss) for the period | 9904 | €21,062 | €16,996 | -€4,066 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,062 | €16,996 | -€4,066 | -19.3% |
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 25 October 2026 via checked.be.