Benoît Pernet 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.
Benoît Pernet Consulting
Largest movements
- Cash -€96,438
down €96,438 (-43.2%), from €223,063 to €126,626
mainly Contributions, distributions and other (-€134,000) and Other debts (-€107,100)
- Deferred charges and accrued income +€7,387
up €7,387 (+415%), from €1,781 to €9,168
- Other debts -€107,100
down €107,100 (-45.3%), from €236,242 to €129,142
- Trade debts +€33,204
up €33,204 (+1,455%), from €2,282 to €35,486
- Tax, wage and social debts -€13,162
down €13,162 (-42.6%), from €30,906 to €17,744
- Gross operating margin -€23,227
down €23,227 (-11.8%), from €196,634 to €173,407
- Taxes -€5,869
down €5,869 (-13.0%), from €45,223 to €39,354
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 | €290,945 | €202,529 | -€88,416 | -30.4% |
| Fixed assets | 21/28 | €250 | €1,932 | +€1,682 | +673% |
| Tangible fixed assets | 22/27 | - | €1,682 | +€1,682 | |
| Plant, machinery and equipment | 23 | - | €1,682 | +€1,682 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €290,695 | €200,597 | -€90,098 | -31.0% |
| Amounts receivable within one year | 40/41 | €65,851 | €64,803 | -€1,048 | -1.6% |
| Trade receivables | 40 | €37,851 | €20,500 | -€17,351 | -45.8% |
| Other amounts receivable | 41 | €28,000 | €44,303 | +€16,303 | +58.2% |
| Cash at bank and in hand | 54/58 | €223,063 | €126,626 | -€96,438 | -43.2% |
| Deferred charges and accrued income | 490/1 | €1,781 | €9,168 | +€7,387 | +415% |
| Total equity and liabilities | 10/49 | €290,945 | €202,529 | -€88,416 | -30.4% |
| Equity | 10/15 | €21,514 | €20,157 | -€1,357 | -6.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €1,855 | - | -€1,855 | |
| Profit (loss) carried forward | 14 | €1,109 | €1,607 | +€498 | +44.9% |
| Amounts payable | 17/49 | €269,431 | €182,373 | -€87,058 | -32.3% |
| Amounts payable within one year | 42/48 | €269,431 | €182,373 | -€87,058 | -32.3% |
| Trade debts | 44 | €2,282 | €35,486 | +€33,204 | +1,455% |
| Suppliers | 440/4 | €2,282 | €35,486 | +€33,204 | +1,455% |
| Taxes, remuneration and social security | 45 | €30,906 | €17,744 | -€13,162 | -42.6% |
| Taxes | 450/3 | €30,906 | €17,744 | -€13,162 | -42.6% |
| Other amounts payable | 47/48 | €236,242 | €129,142 | -€107,100 | -45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €346 | +€346 | |
| Other operating charges | 640/8 | €216 | €935 | +€719 | +332% |
| Gross operating margin | 9900 | €196,634 | €173,407 | -€23,227 | -11.8% |
| Operating profit (loss) | 9901 | €196,417 | €172,127 | -€24,291 | -12.4% |
| Financial charges | 65/66B | €347 | €130 | -€217 | -62.6% |
| Recurring financial charges | 65 | €347 | €130 | -€217 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | €196,070 | €171,997 | -€24,074 | -12.3% |
| Income taxes | 67/77 | €45,223 | €39,354 | -€5,869 | -13.0% |
| Profit (loss) for the period | 9904 | €150,848 | €132,643 | -€18,205 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €150,848 | €132,643 | -€18,205 | -12.1% |
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 19 October 2026 via checked.be.