BNS 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.
BNS CONSULTING
Largest movements
- Cash +€5,746
up €5,746 (+22,204%), from €26 to €5,772
mainly Net result for the year (+€8,921) and Depreciation (+€2,984)
- Tangible fixed assets -€2,786
down €2,786 (-38.2%), from €7,293 to €4,507
- Receivables within one year -€2,147
down €2,147 (-15.3%), from €14,022 to €11,875
of which Other amounts receivable: -€10,315
- Deferred charges and accrued income -€1,111
no longer reported in 2025 (was €1,111)
- Financial fixed assets -€363
no longer reported in 2025 (was €363)
- Tax, wage and social debts -€10,875
down €10,875 (-55.7%), from €19,538 to €8,663
of which Remuneration and social security: -€6,945
- Profit (loss) carried forward +€8,088
up €8,088, from -€1,676 to €6,412
- Trade debts +€1,344
up €1,344 (+48.5%), from €2,773 to €4,117
- Other debts +€583
new in 2025: €583
- Staff costs -€33,106
down €33,106, from €31,864 to -€1,243
- Gross operating margin -€20,137
down €20,137 (-56.8%), from €35,482 to €15,345
- Financial charges -€2,303
down €2,303 (-82.2%), from €2,804 to €500
- Taxes +€2,236
up €2,236 (+174%), from €1,283 to €3,519
- Depreciation +€1,746
up €1,746 (+141%), from €1,238 to €2,984
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 | €23,635 | €22,775 | -€860 | -3.6% |
| Formation expenses | 20 | €820 | €621 | -€198 | -24.2% |
| Fixed assets | 21/28 | €7,657 | €4,507 | -€3,149 | -41.1% |
| Tangible fixed assets | 22/27 | €7,293 | €4,507 | -€2,786 | -38.2% |
| Furniture and vehicles | 24 | €7,293 | €4,507 | -€2,786 | -38.2% |
| Financial fixed assets | 28 | €363 | - | -€363 | |
| Current assets | 29/58 | €15,159 | €17,647 | +€2,488 | +16.4% |
| Amounts receivable within one year | 40/41 | €14,022 | €11,875 | -€2,147 | -15.3% |
| Trade receivables | 40 | - | €8,168 | +€8,168 | |
| Other amounts receivable | 41 | €14,022 | €3,707 | -€10,315 | -73.6% |
| Cash at bank and in hand | 54/58 | €26 | €5,772 | +€5,746 | +22,204% |
| Deferred charges and accrued income | 490/1 | €1,111 | - | -€1,111 | |
| Total equity and liabilities | 10/49 | €23,635 | €22,775 | -€860 | -3.6% |
| Equity | 10/15 | €1,324 | €9,412 | +€8,088 | +611% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,676 | €6,412 | +€8,088 | |
| Amounts payable | 17/49 | €22,312 | €13,364 | -€8,948 | -40.1% |
| Amounts payable within one year | 42/48 | €22,312 | €13,364 | -€8,948 | -40.1% |
| Trade debts | 44 | €2,773 | €4,117 | +€1,344 | +48.5% |
| Suppliers | 440/4 | €2,773 | €4,117 | +€1,344 | +48.5% |
| Taxes, remuneration and social security | 45 | €19,538 | €8,663 | -€10,875 | -55.7% |
| Taxes | 450/3 | €12,594 | €8,663 | -€3,931 | -31.2% |
| Remuneration and social security | 454/9 | €6,945 | - | -€6,945 | |
| Other amounts payable | 47/48 | - | €583 | +€583 | |
| Remuneration, social security and pensions | 62 | €31,864 | -€1,243 | -€33,106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,238 | €2,984 | +€1,746 | +141% |
| Other operating charges | 640/8 | €8 | €992 | +€985 | +13,130% |
| Gross operating margin | 9900 | €35,482 | €15,345 | -€20,137 | -56.8% |
| Operating profit (loss) | 9901 | €2,373 | €12,611 | +€10,239 | +432% |
| Financial income | 75/76B | €38 | €329 | +€291 | +770% |
| Recurring financial income | 75 | €38 | €329 | +€291 | +770% |
| Financial charges | 65/66B | €2,804 | €500 | -€2,303 | -82.2% |
| Recurring financial charges | 65 | €2,804 | €500 | -€2,303 | -82.2% |
| Profit (loss) for the period before taxes | 9903 | -€393 | €12,440 | +€12,833 | |
| Income taxes | 67/77 | €1,283 | €3,519 | +€2,236 | +174% |
| Profit (loss) for the period | 9904 | -€1,676 | €8,921 | +€10,598 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,676 | €8,921 | +€10,598 |
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 1 November 2026 via checked.be.