BNK CONSULT: 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.
BNK CONSULT
Largest movements
- Tangible fixed assets +€25,058
up €25,058 (+514.9%), from €4,867 to €29,925
of which Land and buildings: +€29,925
- Receivables within one year -€19,646
down €19,646 (-14.9%), from €132,039 to €112,393
of which Trade receivables: -€16,574
- Cash -€11,969
down €11,969 (-9.0%), from €132,256 to €120,287
mainly Contributions, distributions and other (-€107,495) and Investment in fixed assets (net) (-€31,500)
- Reserves -€52,495
down €52,495 (-41.5%), from €126,358 to €73,863
- Other debts +€24,620
up €24,620 (+36.7%), from €67,142 to €91,762
- Profit (loss) carried forward +€11,362
up €11,362 (+45.4%), from €25,020 to €36,382
- Trade debts +€9,356
up €9,356 (+80.6%), from €11,611 to €20,967
- Gross operating margin +€5,987
up €5,987 (+7.1%), from €84,798 to €90,784
- Depreciation -€3,239
down €3,239 (-33.5%), from €9,680 to €6,442
- Taxes -€2,500
down €2,500 (-12.5%), from €20,000 to €17,500
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 | €270,938 | €264,381 | -€6,557 | -2.4% |
| Fixed assets | 21/28 | €4,944 | €30,002 | +€25,058 | +506.9% |
| Tangible fixed assets | 22/27 | €4,867 | €29,925 | +€25,058 | +514.9% |
| Land and buildings | 22 | - | €29,925 | +€29,925 | |
| Furniture and vehicles | 24 | €4,867 | - | -€4,867 | |
| Financial fixed assets | 28 | €77 | €77 | = | 0.0% |
| Current assets | 29/58 | €265,994 | €234,379 | -€31,615 | -11.9% |
| Amounts receivable within one year | 40/41 | €132,039 | €112,393 | -€19,646 | -14.9% |
| Trade receivables | 40 | €20,985 | €4,411 | -€16,574 | -79.0% |
| Other amounts receivable | 41 | €111,054 | €107,982 | -€3,072 | -2.8% |
| Cash at bank and in hand | 54/58 | €132,256 | €120,287 | -€11,969 | -9.0% |
| Deferred charges and accrued income | 490/1 | €1,699 | €1,699 | = | 0.0% |
| Total equity and liabilities | 10/49 | €270,938 | €264,381 | -€6,557 | -2.4% |
| Equity | 10/15 | €157,578 | €116,445 | -€41,133 | -26.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €126,358 | €73,863 | -€52,495 | -41.5% |
| Distributable reserves | 133 | €126,358 | €73,863 | -€52,495 | -41.5% |
| Profit (loss) carried forward | 14 | €25,020 | €36,382 | +€11,362 | +45.4% |
| Amounts payable | 17/49 | €113,360 | €147,937 | +€34,576 | +30.5% |
| Amounts payable within one year | 42/48 | €113,360 | €147,937 | +€34,576 | +30.5% |
| Trade debts | 44 | €11,611 | €20,967 | +€9,356 | +80.6% |
| Suppliers | 440/4 | €11,611 | €20,967 | +€9,356 | +80.6% |
| Taxes, remuneration and social security | 45 | €34,607 | €35,208 | +€601 | +1.7% |
| Taxes | 450/3 | €28,209 | €31,303 | +€3,094 | +11.0% |
| Remuneration and social security | 454/9 | €6,398 | €3,905 | -€2,493 | -39.0% |
| Other amounts payable | 47/48 | €67,142 | €91,762 | +€24,620 | +36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,680 | €6,442 | -€3,239 | -33.5% |
| Other operating charges | 640/8 | - | €415 | +€415 | |
| Gross operating margin | 9900 | €84,798 | €90,784 | +€5,987 | +7.1% |
| Operating profit (loss) | 9901 | €75,117 | €83,927 | +€8,810 | +11.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €47 | €65 | +€18 | +39.2% |
| Recurring financial charges | 65 | €47 | €65 | +€18 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | €75,070 | €83,862 | +€8,791 | +11.7% |
| Income taxes | 67/77 | €20,000 | €17,500 | -€2,500 | -12.5% |
| Profit (loss) for the period | 9904 | €55,070 | €66,362 | +€11,291 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,070 | €66,362 | +€11,291 | +20.5% |
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 11 October 2026 via checked.be.