Benoit Vanmosuinck Consult: what changed
Two fiscal 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 Vanmosuinck Consult
Largest movements
- Receivables within one year +€12,301
up €12,301 (+95.8%), from €12,842 to €25,144
of which Trade receivables: +€12,360
- Tangible fixed assets -€10,886
down €10,886 (-7.5%), from €144,474 to €133,589
of which Land and buildings: -€14,167
- Current investments -€10,000
down €10,000 (-37.0%), from €26,992 to €16,992
- Cash -€8,924
down €8,924 (-52.4%), from €17,046 to €8,122
mainly Debts after one year (-€22,576) and Investment in fixed assets (net) (-€15,429)
- Debts after one year -€22,576
down €22,576 (-14.3%), from €158,169 to €135,594
- Tax, wage and social debts +€7,953
up €7,953 (+112.6%), from €7,065 to €15,018
of which Taxes: +€5,953
- Other debts +€7,577
up €7,577 (+43.2%), from €17,546 to €25,123
- Profit (loss) carried forward -€7,317
down €7,317 (-17.5%), from -€41,723 to -€49,040
- Current portion of long-term debt -€5,218
down €5,218 (-17.3%), from €30,198 to €24,981
- Gross operating margin -€18,942
down €18,942 (-38.8%), from €48,788 to €29,846
- Depreciation -€619
down €619 (-2.3%), from €26,934 to €26,315
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.
Cash bridge derived
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 | €204,712 | €187,276 | -€17,436 | -8.5% |
| Fixed assets | 21/28 | €145,474 | €134,589 | -€10,886 | -7.5% |
| Tangible fixed assets | 22/27 | €144,474 | €133,589 | -€10,886 | -7.5% |
| Land and buildings | 22 | €99,173 | €85,005 | -€14,167 | -14.3% |
| Plant, machinery and equipment | 23 | €38,416 | €48,584 | +€10,167 | +26.5% |
| Furniture and vehicles | 24 | €6,885 | - | -€6,885 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €59,238 | €52,688 | -€6,550 | -11.1% |
| Amounts receivable within one year | 40/41 | €12,842 | €25,144 | +€12,301 | +95.8% |
| Trade receivables | 40 | €12,637 | €24,997 | +€12,360 | +97.8% |
| Other amounts receivable | 41 | €205 | €146 | -€59 | -28.7% |
| Current investments | 50/53 | €26,992 | €16,992 | -€10,000 | -37.0% |
| Cash at bank and in hand | 54/58 | €17,046 | €8,122 | -€8,924 | -52.4% |
| Deferred charges and accrued income | 490/1 | €2,357 | €2,430 | +€73 | +3.1% |
| Total equity and liabilities | 10/49 | €204,712 | €187,276 | -€17,436 | -8.5% |
| Equity | 10/15 | -€20,373 | -€27,690 | -€7,317 | -35.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,350 | €19,350 | = | 0.0% |
| Distributable reserves | 133 | €19,350 | €19,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,723 | -€49,040 | -€7,317 | -17.5% |
| Amounts payable | 17/49 | €225,084 | €214,966 | -€10,118 | -4.5% |
| Amounts payable after more than one year | 17 | €158,169 | €135,594 | -€22,576 | -14.3% |
| Financial debts | 170/4 | €158,169 | €135,594 | -€22,576 | -14.3% |
| Amounts payable within one year | 42/48 | €66,835 | €79,372 | +€12,537 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €30,198 | €24,981 | -€5,218 | -17.3% |
| Trade debts | 44 | €12,025 | €14,251 | +€2,225 | +18.5% |
| Suppliers | 440/4 | €12,025 | €14,251 | +€2,225 | +18.5% |
| Taxes, remuneration and social security | 45 | €7,065 | €15,018 | +€7,953 | +112.6% |
| Taxes | 450/3 | €7,065 | €13,018 | +€5,953 | +84.3% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €17,546 | €25,123 | +€7,577 | +43.2% |
| Accrued charges and deferred income | 492/3 | €80 | - | -€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,934 | €26,315 | -€619 | -2.3% |
| Other operating charges | 640/8 | €2,809 | €3,213 | +€405 | +14.4% |
| Gross operating margin | 9900 | €48,788 | €29,846 | -€18,942 | -38.8% |
| Operating profit (loss) | 9901 | €19,045 | €318 | -€18,727 | -98.3% |
| Financial income | 75/76B | €748 | €1,028 | +€280 | +37.4% |
| Recurring financial income | 75 | €748 | €1,028 | +€280 | +37.4% |
| Financial charges | 65/66B | €8,571 | €8,337 | -€234 | -2.7% |
| Recurring financial charges | 65 | €8,571 | €8,337 | -€234 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €11,222 | -€6,991 | -€18,213 | |
| Income taxes | 67/77 | €320 | €326 | +€6 | +1.9% |
| Profit (loss) for the period | 9904 | €10,902 | -€7,317 | -€18,219 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,902 | -€7,317 | -€18,219 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.