Bynens Management 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.
What changed
Bynens Management Consult
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€24,372
2024 · -€37,244+€12,872
Equity
€204,931
2024 · €229,303-€24,372
Cash
€7,465
2024 · €4,007+€3,458
Balance sheet total
€449,999
2024 · €462,677-€12,678
Largest movements
Assets
- Tangible fixed assets -€35,576
down €35,576 (-8.4%), from €421,770 to €386,193
of which Furniture and vehicles: -€19,888
- Receivables within one year +€19,409
up €19,409 (+618%), from €3,140 to €22,549
of which Trade receivables: +€19,679
Equity and liabilities
- Profit (loss) carried forward -€24,372
down €24,372 (-68.9%), from -€35,384 to -€59,756
- Other debts +€12,447
up €12,447 (+5.6%), from €223,133 to €235,580
Income statement
- Gross operating margin +€24,841
up €24,841, from -€10,176 to €14,664
- Depreciation +€9,310
up €9,310 (+35.4%), from €26,266 to €35,576
- Provisions +€6,411
up €6,411, from -€6,411 to €0
- Financial charges -€879
down €879 (-81.1%), from €1,084 to €205
- Other operating charges -€396
down €396 (-12.3%), from €3,218 to €2,822
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.
Result 2024
-€37,244
Gross operating margin
+€24,841
Depreciation
-€9,310
Provisions
-€6,411
Other operating charges
+€396
Other operating items
+€2,525
Financial income
+€4
Financial charges
+€879
Taxes
-€52
Result 2025
-€24,372
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€3,449
Investment
€0
Financing
+€9
Cash 2024
€4,007
From operations (derived)
+€3,449
Net result for the year
-€24,372
Depreciation
+€35,576
Receivables within one year
-€19,409
Deferred charges and accrued income
-€31
Trade debts
-€2,851
Tax, wage and social debts
+€1,886
Other debts
+€12,447
Accrued charges and deferred income
+€204
Financing
+€9
Short-term financial debts
+€9
Cash 2025
€7,465
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €462,677 | €449,999 | -€12,678 | -2.7% |
| Fixed assets | 21/28 | €421,770 | €386,193 | -€35,576 | -8.4% |
| Tangible fixed assets | 22/27 | €421,770 | €386,193 | -€35,576 | -8.4% |
| Land and buildings | 22 | €334,014 | €318,326 | -€15,689 | -4.7% |
| Furniture and vehicles | 24 | €87,755 | €67,867 | -€19,888 | -22.7% |
| Current assets | 29/58 | €40,907 | €63,806 | +€22,898 | +56.0% |
| Stocks and contracts in progress | 3 | €30,810 | €30,810 | = | 0.0% |
| Stocks | 30/36 | €28,798 | €28,798 | = | 0.0% |
| Contracts in progress | 37 | €2,012 | €2,012 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,140 | €22,549 | +€19,409 | +618% |
| Trade receivables | 40 | €2,870 | €22,549 | +€19,679 | +686% |
| Other amounts receivable | 41 | €270 | €0 | -€270 | -100% |
| Cash at bank and in hand | 54/58 | €4,007 | €7,465 | +€3,458 | +86.3% |
| Deferred charges and accrued income | 490/1 | €2,950 | €2,981 | +€31 | +1.1% |
| Total equity and liabilities | 10/49 | €462,677 | €449,999 | -€12,678 | -2.7% |
| Equity | 10/15 | €229,303 | €204,931 | -€24,372 | -10.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €258,486 | €258,486 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €240,486 | €240,486 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,384 | -€59,756 | -€24,372 | -68.9% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Amounts payable | 17/49 | €233,374 | €245,068 | +€11,694 | +5.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €228,578 | €240,068 | +€11,490 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €9 | +€9 | |
| Credit institutions | 430/8 | - | €9 | +€9 | |
| Trade debts | 44 | €4,729 | €1,878 | -€2,851 | -60.3% |
| Suppliers | 440/4 | €4,729 | €1,878 | -€2,851 | -60.3% |
| Taxes, remuneration and social security | 45 | €716 | €2,602 | +€1,886 | +263% |
| Taxes | 450/3 | €716 | €2,602 | +€1,886 | +263% |
| Other amounts payable | 47/48 | €223,133 | €235,580 | +€12,447 | +5.6% |
| Accrued charges and deferred income | 492/3 | €4,796 | €5,000 | +€204 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,266 | €35,576 | +€9,310 | +35.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€6,411 | €0 | +€6,411 | |
| Other operating charges | 640/8 | €3,218 | €2,822 | -€396 | -12.3% |
| Non-recurring operating charges | 66A | €2,525 | €0 | -€2,525 | -100% |
| Gross operating margin | 9900 | -€10,176 | €14,664 | +€24,841 | |
| Operating profit (loss) | 9901 | -€35,774 | -€23,734 | +€12,040 | +33.7% |
| Financial income | 75/76B | €0 | €4 | +€4 | +43,900% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +43,900% |
| Financial charges | 65/66B | €1,084 | €205 | -€879 | -81.1% |
| Recurring financial charges | 65 | €1,084 | €205 | -€879 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | -€36,859 | -€23,935 | +€12,924 | +35.1% |
| Income taxes | 67/77 | €385 | €437 | +€52 | +13.5% |
| Profit (loss) for the period | 9904 | -€37,244 | -€24,372 | +€12,872 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,244 | -€24,372 | +€12,872 | +34.6% |
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 27 October 2026 via checked.be.