Benoît HALLEUX: what changed
What changed
Benoît HALLEUX
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€125,093
2024 · €118,206+€6,887
Equity
€325,000
2024 · €316,705+€8,295
Cash
€159,766
2024 · €154,499+€5,267
Balance sheet total
€531,812
2024 · €529,510+€2,302
Largest movements
Assets
- Tangible fixed assets -€19,058
down €19,058 (-29.0%), from €65,790 to €46,732
- Current investments +€16,093
new in 2025: €16,093
Equity and liabilities
- Reserves +€81,300
up €81,300 (+36.1%), from €225,100 to €306,400
- Profit (loss) carried forward -€73,005
no longer reported in 2025 (was €73,005)
- Debts after one year -€24,969
down €24,969 (-42.8%), from €58,361 to €33,392
- Tax, wage and social debts +€11,408
up €11,408 (+67.1%), from €16,992 to €28,400
Income statement
- Gross operating margin +€60,887
up €60,887 (+205%), from €29,683 to €90,569
- Financial income -€42,958
down €42,958 (-34.0%), from €126,471 to €83,513
- Taxes +€11,328
up €11,328 (+75.6%), from €14,983 to €26,312
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
€118,206
Gross operating margin
+€60,887
Other operating charges
+€48
Financial income
-€42,958
Financial charges
+€239
Taxes
-€11,328
Result 2025
€125,093
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
+€162,479
Investment
-€16,093
Financing
-€141,119
Cash 2024
€154,499
From operations (derived)
+€162,479
Net result for the year
+€125,093
Depreciation
+€19,058
Trade debts
+€3,022
Tax, wage and social debts
+€11,408
Other debts
+€3,898
Investment (derived)
-€16,093
Current investments
-€16,093
Financing
-€141,119
Debts after one year
-€24,969
Current portion of long-term debt
+€648
Contributions, distributions and other
-€116,798
Cash 2025
€159,766
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €529,510 | €531,812 | +€2,302 | +0.4% |
| Fixed assets | 21/28 | €375,011 | €355,953 | -€19,058 | -5.1% |
| Tangible fixed assets | 22/27 | €65,790 | €46,732 | -€19,058 | -29.0% |
| Furniture and vehicles | 24 | €65,790 | €46,732 | -€19,058 | -29.0% |
| Financial fixed assets | 28 | €309,221 | €309,221 | = | 0.0% |
| Current assets | 29/58 | €154,499 | €175,860 | +€21,360 | +13.8% |
| Current investments | 50/53 | - | €16,093 | +€16,093 | |
| Cash at bank and in hand | 54/58 | €154,499 | €159,766 | +€5,267 | +3.4% |
| Total equity and liabilities | 10/49 | €529,510 | €531,812 | +€2,302 | +0.4% |
| Equity | 10/15 | €316,705 | €325,000 | +€8,295 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €225,100 | €306,400 | +€81,300 | +36.1% |
| Distributable reserves | 133 | €225,100 | €306,400 | +€81,300 | +36.1% |
| Profit (loss) carried forward | 14 | €73,005 | - | -€73,005 | |
| Amounts payable | 17/49 | €212,806 | €206,812 | -€5,993 | -2.8% |
| Amounts payable after more than one year | 17 | €58,361 | €33,392 | -€24,969 | -42.8% |
| Financial debts | 170/4 | €58,361 | €33,392 | -€24,969 | -42.8% |
| Amounts payable within one year | 42/48 | €154,445 | €173,421 | +€18,976 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €24,321 | €24,969 | +€648 | +2.7% |
| Trade debts | 44 | €232 | €3,254 | +€3,022 | +1,305% |
| Suppliers | 440/4 | €232 | €3,254 | +€3,022 | +1,305% |
| Taxes, remuneration and social security | 45 | €16,992 | €28,400 | +€11,408 | +67.1% |
| Taxes | 450/3 | €16,992 | €28,400 | +€11,408 | +67.1% |
| Other amounts payable | 47/48 | €112,900 | €116,798 | +€3,898 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,058 | €19,058 | = | 0.0% |
| Other operating charges | 640/8 | €1,460 | €1,413 | -€48 | -3.3% |
| Gross operating margin | 9900 | €29,683 | €90,569 | +€60,887 | +205% |
| Operating profit (loss) | 9901 | €9,164 | €70,098 | +€60,934 | +665% |
| Financial income | 75/76B | €126,471 | €83,513 | -€42,958 | -34.0% |
| Recurring financial income | 75 | €126,471 | €83,513 | -€42,958 | -34.0% |
| Financial charges | 65/66B | €2,446 | €2,207 | -€239 | -9.8% |
| Recurring financial charges | 65 | €2,446 | €2,207 | -€239 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €133,189 | €151,405 | +€18,216 | +13.7% |
| Income taxes | 67/77 | €14,983 | €26,312 | +€11,328 | +75.6% |
| Profit (loss) for the period | 9904 | €118,206 | €125,093 | +€6,887 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €118,206 | €125,093 | +€6,887 | +5.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.