BN2 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.
BN2 CONSULTING
Largest movements
- Receivables after one year -€12,500
down €12,500 (-10.2%), from €123,000 to €110,500
- Receivables within one year -€3,414
down €3,414 (-73.1%), from €4,672 to €1,258
of which Trade receivables: -€4,672
- Cash -€2,275
down €2,275 (-42.0%), from €5,411 to €3,137
mainly Net result for the year (-€17,089) and Trade debts (-€1,345)
- Profit (loss) carried forward -€17,089
down €17,089 (-8.3%), from €206,171 to €189,081
- Turnover -€53,450
down €53,450 (-92.6%), from €57,700 to €4,250
- Gross operating margin -€30,828
down €30,828, from €15,001 to -€15,827
- Purchases and services -€22,622
down €22,622 (-53.0%), from €42,699 to €20,077
- Taxes -€6,660
no longer reported in 2025 (was €6,660)
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 | €214,472 | €196,603 | -€17,870 | -8.3% |
| Fixed assets | 21/28 | €889 | €1,208 | +€319 | +35.9% |
| Tangible fixed assets | 22/27 | €889 | €1,208 | +€319 | +35.9% |
| Furniture and vehicles | 24 | €889 | €1,208 | +€319 | +35.9% |
| Current assets | 29/58 | €213,583 | €195,395 | -€18,189 | -8.5% |
| Amounts receivable after more than one year | 29 | €123,000 | €110,500 | -€12,500 | -10.2% |
| Trade receivables | 290 | €123,000 | €110,500 | -€12,500 | -10.2% |
| Amounts receivable within one year | 40/41 | €4,672 | €1,258 | -€3,414 | -73.1% |
| Trade receivables | 40 | €4,672 | - | -€4,672 | |
| Other amounts receivable | 41 | - | €1,258 | +€1,258 | |
| Cash at bank and in hand | 54/58 | €5,411 | €3,137 | -€2,275 | -42.0% |
| Deferred charges and accrued income | 490/1 | €80,500 | €80,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €214,472 | €196,603 | -€17,870 | -8.3% |
| Equity | 10/15 | €206,171 | €189,081 | -€17,089 | -8.3% |
| Profit (loss) carried forward | 14 | €206,171 | €189,081 | -€17,089 | -8.3% |
| Amounts payable | 17/49 | €8,302 | €7,521 | -€780 | -9.4% |
| Amounts payable within one year | 42/48 | €8,302 | €7,521 | -€780 | -9.4% |
| Trade debts | 44 | €1,397 | €52 | -€1,345 | -96.3% |
| Suppliers | 440/4 | €1,397 | €52 | -€1,345 | -96.3% |
| Taxes, remuneration and social security | 45 | €6,905 | €7,469 | +€564 | +8.2% |
| Taxes | 450/3 | €6,905 | €7,469 | +€564 | +8.2% |
| Turnover | 70 | €57,700 | €4,250 | -€53,450 | -92.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €42,699 | €20,077 | -€22,622 | -53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €698 | €793 | +€95 | +13.6% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €15,001 | -€15,827 | -€30,828 | |
| Operating profit (loss) | 9901 | €14,304 | -€17,019 | -€31,323 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €74 | €70 | -€3 | -4.2% |
| Recurring financial charges | 65 | €74 | €70 | -€3 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €14,236 | -€17,089 | -€31,325 | |
| Income taxes | 67/77 | €6,660 | - | -€6,660 | |
| Profit (loss) for the period | 9904 | €7,575 | -€17,089 | -€24,665 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,575 | -€17,089 | -€24,665 |
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 16 October 2026 via checked.be.