Burnet 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.
Burnet Consulting
Largest movements
- Receivables within one year +€21,508
up €21,508 (+189%), from €11,358 to €32,866
of which Other amounts receivable: +€12,219
- Cash +€11,252
up €11,252 (+12.9%), from €87,253 to €98,505
mainly Net result for the year (+€23,438) and Depreciation (+€12,122)
- Tangible fixed assets -€11,048
down €11,048 (-29.3%), from €37,722 to €26,674
of which Leasing and similar rights: -€10,649
- Profit (loss) carried forward +€23,438
up €23,438 (+26.3%), from €89,111 to €112,550
- Trade debts +€8,422
up €8,422 (+588%), from €1,432 to €9,854
- Debts after one year -€7,333
down €7,333 (-26.6%), from €27,589 to €20,256
- Tax, wage and social debts -€3,169
down €3,169 (-29.1%), from €10,890 to €7,721
- Gross operating margin -€5,579
down €5,579 (-11.1%), from €50,135 to €44,556
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 | €136,959 | €158,708 | +€21,748 | +15.9% |
| Fixed assets | 21/28 | €37,782 | €26,734 | -€11,048 | -29.2% |
| Tangible fixed assets | 22/27 | €37,722 | €26,674 | -€11,048 | -29.3% |
| Furniture and vehicles | 24 | €1,951 | €1,552 | -€399 | -20.4% |
| Leasing and similar rights | 25 | €35,772 | €25,122 | -€10,649 | -29.8% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €99,177 | €131,973 | +€32,796 | +33.1% |
| Amounts receivable within one year | 40/41 | €11,358 | €32,866 | +€21,508 | +189% |
| Trade receivables | 40 | - | €9,289 | +€9,289 | |
| Other amounts receivable | 41 | €11,358 | €23,577 | +€12,219 | +108% |
| Cash at bank and in hand | 54/58 | €87,253 | €98,505 | +€11,252 | +12.9% |
| Deferred charges and accrued income | 490/1 | €566 | €602 | +€36 | +6.4% |
| Total equity and liabilities | 10/49 | €136,959 | €158,708 | +€21,748 | +15.9% |
| Equity | 10/15 | €90,111 | €113,550 | +€23,438 | +26.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,111 | €112,550 | +€23,438 | +26.3% |
| Amounts payable | 17/49 | €46,848 | €45,158 | -€1,690 | -3.6% |
| Amounts payable after more than one year | 17 | €27,589 | €20,256 | -€7,333 | -26.6% |
| Financial debts | 170/4 | €27,589 | €20,256 | -€7,333 | -26.6% |
| Amounts payable within one year | 42/48 | €19,259 | €24,902 | +€5,643 | +29.3% |
| Current portion of amounts payable after more than one year | 42 | €6,937 | €7,327 | +€390 | +5.6% |
| Trade debts | 44 | €1,432 | €9,854 | +€8,422 | +588% |
| Suppliers | 440/4 | €1,432 | €9,854 | +€8,422 | +588% |
| Taxes, remuneration and social security | 45 | €10,890 | €7,721 | -€3,169 | -29.1% |
| Taxes | 450/3 | €10,890 | €7,721 | -€3,169 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,132 | €12,122 | -€10 | -0.1% |
| Other operating charges | 640/8 | €1,042 | €752 | -€290 | -27.8% |
| Gross operating margin | 9900 | €50,135 | €44,556 | -€5,579 | -11.1% |
| Operating profit (loss) | 9901 | €36,961 | €31,682 | -€5,280 | -14.3% |
| Financial income | 75/76B | - | €350 | +€350 | |
| Recurring financial income | 75 | - | €350 | +€350 | |
| Financial charges | 65/66B | €2,177 | €1,794 | -€383 | -17.6% |
| Recurring financial charges | 65 | €2,177 | €1,794 | -€383 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €34,784 | €30,238 | -€4,546 | -13.1% |
| Income taxes | 67/77 | €7,052 | €6,800 | -€252 | -3.6% |
| Profit (loss) for the period | 9904 | €27,732 | €23,438 | -€4,294 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,732 | €23,438 | -€4,294 | -15.5% |
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 13 October 2026 via checked.be.