BENOIT VALLUET CONSULTING: what changed
BENOIT VALLUET CONSULTING
Largest movements
- Current investments +€46,138
up €46,138 (+154%), from €30,000 to €76,138
- Receivables within one year -€14,210
down €14,210 (-60.6%), from €23,462 to €9,251
of which Trade receivables: -€14,136
- Cash -€4,202
down €4,202 (-60.6%), from €6,935 to €2,733
mainly Current investments (-€46,138) and Tax, wage and social debts (-€11,414)
- Tangible fixed assets +€1,987
new in 2025: €1,987
- Reserves +€40,875
up €40,875 (+104%), from €39,343 to €80,217
- Tax, wage and social debts -€11,414
down €11,414 (-70.4%), from €16,223 to €4,809
- Gross operating margin +€2,615
up €2,615 (+5.2%), from €50,312 to €52,927
- Taxes +€1,187
up €1,187 (+11.5%), from €10,363 to €11,550
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,396 | €90,109 | +€29,712 | +49.2% |
| Fixed assets | 21/28 | - | €1,987 | +€1,987 | |
| Tangible fixed assets | 22/27 | - | €1,987 | +€1,987 | |
| Furniture and vehicles | 24 | - | €1,987 | +€1,987 | |
| Current assets | 29/58 | €60,396 | €88,122 | +€27,725 | +45.9% |
| Amounts receivable within one year | 40/41 | €23,462 | €9,251 | -€14,210 | -60.6% |
| Trade receivables | 40 | €23,232 | €9,096 | -€14,136 | -60.8% |
| Other amounts receivable | 41 | €230 | €155 | -€74 | -32.3% |
| Current investments | 50/53 | €30,000 | €76,138 | +€46,138 | +154% |
| Cash at bank and in hand | 54/58 | €6,935 | €2,733 | -€4,202 | -60.6% |
| Total equity and liabilities | 10/49 | €60,396 | €90,109 | +€29,712 | +49.2% |
| Equity | 10/15 | €43,343 | €84,217 | +€40,875 | +94.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €39,343 | €80,217 | +€40,875 | +104% |
| Distributable reserves | 133 | €39,343 | €80,217 | +€40,875 | +104% |
| Amounts payable | 17/49 | €17,054 | €5,892 | -€11,162 | -65.5% |
| Amounts payable within one year | 42/48 | €17,054 | €5,892 | -€11,162 | -65.5% |
| Trade debts | 44 | €831 | €1,082 | +€251 | +30.3% |
| Suppliers | 440/4 | €831 | €1,082 | +€251 | +30.3% |
| Taxes, remuneration and social security | 45 | €16,223 | €4,809 | -€11,414 | -70.4% |
| Taxes | 450/3 | €16,223 | €4,809 | -€11,414 | -70.4% |
| Remuneration, social security and pensions | 62 | €610 | €240 | -€370 | -60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €295 | +€295 | |
| Gross operating margin | 9900 | €50,312 | €52,927 | +€2,615 | +5.2% |
| Operating profit (loss) | 9901 | €49,702 | €52,391 | +€2,690 | +5.4% |
| Financial income | 75/76B | €4 | €151 | +€147 | +3,405% |
| Recurring financial income | 75 | €4 | €151 | +€147 | +3,405% |
| Financial charges | 65/66B | €1 | €118 | +€117 | +15,624% |
| Recurring financial charges | 65 | €1 | €118 | +€117 | +15,624% |
| Profit (loss) for the period before taxes | 9903 | €49,705 | €52,425 | +€2,719 | +5.5% |
| Income taxes | 67/77 | €10,363 | €11,550 | +€1,187 | +11.5% |
| Profit (loss) for the period | 9904 | €39,343 | €40,875 | +€1,532 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,343 | €40,875 | +€1,532 | +3.9% |
Next steps
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 6 November 2026 via checked.be.