BENOVE 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.
BENOVE CONSULTING
Largest movements
- Current investments -€179,037
down €179,037 (-74.3%), from €241,099 to €62,062
- Cash +€139,057
up €139,057 (+90.4%), from €153,770 to €292,827
mainly Current investments (+€179,037) and Net result for the year (+€16,356)
- Tangible fixed assets -€7,115
down €7,115 (-31.4%), from €22,666 to €15,551
- Reserves -€42,324
down €42,324 (-10.3%), from €409,386 to €367,061
- Tax, wage and social debts -€9,195
down €9,195 (-69.3%), from €13,268 to €4,073
- Gross operating margin -€64,649
down €64,649 (-69.6%), from €92,943 to €28,294
- Taxes -€16,238
down €16,238 (-70.5%), from €23,022 to €6,784
- Depreciation -€3,902
down €3,902 (-35.4%), from €11,017 to €7,115
- Financial charges -€2,513
down €2,513 (-58.8%), from €4,272 to €1,759
- Financial income +€2,200
up €2,200 (+87.1%), from €2,527 to €4,727
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 | €447,555 | €396,518 | -€51,037 | -11.4% |
| Fixed assets | 21/28 | €22,666 | €15,551 | -€7,115 | -31.4% |
| Tangible fixed assets | 22/27 | €22,666 | €15,551 | -€7,115 | -31.4% |
| Furniture and vehicles | 24 | €22,666 | €15,551 | -€7,115 | -31.4% |
| Current assets | 29/58 | €424,889 | €380,967 | -€43,922 | -10.3% |
| Amounts receivable within one year | 40/41 | €27,375 | €23,127 | -€4,247 | -15.5% |
| Trade receivables | 40 | €27,352 | €16,456 | -€10,896 | -39.8% |
| Other amounts receivable | 41 | €23 | €6,671 | +€6,649 | +29,550% |
| Current investments | 50/53 | €241,099 | €62,062 | -€179,037 | -74.3% |
| Cash at bank and in hand | 54/58 | €153,770 | €292,827 | +€139,057 | +90.4% |
| Deferred charges and accrued income | 490/1 | €2,645 | €2,952 | +€306 | +11.6% |
| Total equity and liabilities | 10/49 | €447,555 | €396,518 | -€51,037 | -11.4% |
| Equity | 10/15 | €409,386 | €367,061 | -€42,324 | -10.3% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €409,386 | €367,061 | -€42,324 | -10.3% |
| Distributable reserves | 133 | €409,386 | €367,061 | -€42,324 | -10.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,169 | €29,456 | -€8,713 | -22.8% |
| Amounts payable within one year | 42/48 | €38,169 | €29,456 | -€8,713 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,951 | €917 | -€1,035 | -53.0% |
| Suppliers | 440/4 | €1,951 | €917 | -€1,035 | -53.0% |
| Taxes, remuneration and social security | 45 | €13,268 | €4,073 | -€9,195 | -69.3% |
| Taxes | 450/3 | €13,268 | €4,073 | -€9,195 | -69.3% |
| Other amounts payable | 47/48 | €22,950 | €24,467 | +€1,517 | +6.6% |
| Non-recurring operating income | 76A | €7,438 | €0 | -€7,438 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,017 | €7,115 | -€3,902 | -35.4% |
| Other operating charges | 640/8 | €758 | €1,007 | +€250 | +32.9% |
| Gross operating margin | 9900 | €92,943 | €28,294 | -€64,649 | -69.6% |
| Operating profit (loss) | 9901 | €81,168 | €20,172 | -€60,996 | -75.1% |
| Financial income | 75/76B | €2,527 | €4,727 | +€2,200 | +87.1% |
| Recurring financial income | 75 | €2,527 | €4,727 | +€2,200 | +87.1% |
| Financial charges | 65/66B | €4,272 | €1,759 | -€2,513 | -58.8% |
| Recurring financial charges | 65 | €4,272 | €1,759 | -€2,513 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | €79,423 | €23,140 | -€56,283 | -70.9% |
| Income taxes | 67/77 | €23,022 | €6,784 | -€16,238 | -70.5% |
| Profit (loss) for the period | 9904 | €56,401 | €16,356 | -€40,045 | -71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,401 | €16,356 | -€40,045 | -71.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.