BORNEMANN 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.
BORNEMANN CONSULTING
Largest movements
- Cash +€37,060
up €37,060 (+45.9%), from €80,811 to €117,872
mainly Net result for the year (+€81,852) and Receivables within one year (+€34,887)
- Receivables within one year -€34,887
down €34,887 (-91.4%), from €38,151 to €3,264
of which Trade receivables: -€33,240
- Deferred charges and accrued income -€1,591
down €1,591 (-12.5%), from €12,728 to €11,137
- Other debts -€12,282
down €12,282 (-13.5%), from €91,126 to €78,845
- Tax, wage and social debts +€8,209
up €8,209 (+58.4%), from €14,064 to €22,272
- Trade debts +€2,677
up €2,677 (+76.6%), from €3,496 to €6,173
- Profit (loss) carried forward +€1,852
up €1,852 (+9.7%), from €19,020 to €20,872
- Gross operating margin -€3,092
down €3,092 (-2.8%), from €110,551 to €107,459
- Financial charges +€1,702
up €1,702 (+210%), from €812 to €2,514
- Depreciation -€1,190
down €1,190 (-90.4%), from €1,316 to €126
- Taxes -€1,177
down €1,177 (-5.1%), from €23,150 to €21,973
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 | €148,166 | €148,622 | +€456 | +0.3% |
| Fixed assets | 21/28 | €16,475 | €16,349 | -€126 | -0.8% |
| Tangible fixed assets | 22/27 | €126 | €0 | -€126 | -100.0% |
| Furniture and vehicles | 24 | €126 | €0 | -€126 | -100.0% |
| Financial fixed assets | 28 | €16,349 | €16,349 | = | 0.0% |
| Current assets | 29/58 | €131,691 | €132,273 | +€582 | +0.4% |
| Amounts receivable within one year | 40/41 | €38,151 | €3,264 | -€34,887 | -91.4% |
| Trade receivables | 40 | €36,300 | €3,060 | -€33,240 | -91.6% |
| Other amounts receivable | 41 | €1,851 | €204 | -€1,647 | -89.0% |
| Cash at bank and in hand | 54/58 | €80,811 | €117,872 | +€37,060 | +45.9% |
| Deferred charges and accrued income | 490/1 | €12,728 | €11,137 | -€1,591 | -12.5% |
| Total equity and liabilities | 10/49 | €148,166 | €148,622 | +€456 | +0.3% |
| Equity | 10/15 | €39,480 | €41,332 | +€1,852 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €19,020 | €20,872 | +€1,852 | +9.7% |
| Amounts payable | 17/49 | €108,686 | €107,290 | -€1,396 | -1.3% |
| Amounts payable within one year | 42/48 | €108,686 | €107,290 | -€1,396 | -1.3% |
| Trade debts | 44 | €3,496 | €6,173 | +€2,677 | +76.6% |
| Suppliers | 440/4 | €3,496 | €6,173 | +€2,677 | +76.6% |
| Taxes, remuneration and social security | 45 | €14,064 | €22,272 | +€8,209 | +58.4% |
| Taxes | 450/3 | €14,064 | €22,272 | +€8,209 | +58.4% |
| Other amounts payable | 47/48 | €91,126 | €78,845 | -€12,282 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,316 | €126 | -€1,190 | -90.4% |
| Other operating charges | 640/8 | €1,060 | €994 | -€67 | -6.3% |
| Gross operating margin | 9900 | €110,551 | €107,459 | -€3,092 | -2.8% |
| Operating profit (loss) | 9901 | €108,175 | €106,339 | -€1,836 | -1.7% |
| Financial charges | 65/66B | €812 | €2,514 | +€1,702 | +210% |
| Recurring financial charges | 65 | €812 | €2,514 | +€1,702 | +210% |
| Profit (loss) for the period before taxes | 9903 | €107,364 | €103,825 | -€3,539 | -3.3% |
| Income taxes | 67/77 | €23,150 | €21,973 | -€1,177 | -5.1% |
| Profit (loss) for the period | 9904 | €84,214 | €81,852 | -€2,362 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €84,214 | €81,852 | -€2,362 | -2.8% |
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 30 October 2026 via checked.be.