DERONNE BENOIT 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.
DERONNE BENOIT CONSULTING
Largest movements
- Cash +€80,029
up €80,029 (+174%), from €46,022 to €126,052
mainly Net result for the year (+€77,921) and Tax, wage and social debts (+€22,694)
- Receivables within one year +€14,524
up €14,524 (+66.8%), from €21,756 to €36,280
of which Trade receivables: +€8,645
- Deferred charges and accrued income +€2,615
up €2,615 (+1,219%), from €214 to €2,829
- Tangible fixed assets +€2,221
up €2,221 (+18.6%), from €11,971 to €14,192
of which Other tangible fixed assets: +€1,268
- Reserves +€77,921
up €77,921 (+145%), from €53,866 to €131,787
- Tax, wage and social debts +€22,694
up €22,694 (+109%), from €20,840 to €43,534
- Other debts -€2,238
no longer reported in 2025 (was €2,238)
- Gross operating margin +€31,100
up €31,100 (+43.3%), from €71,875 to €102,975
- Taxes +€6,030
up €6,030 (+40.8%), from €14,771 to €20,801
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 | €79,964 | €179,353 | +€99,389 | +124% |
| Fixed assets | 21/28 | €11,971 | €14,192 | +€2,221 | +18.6% |
| Tangible fixed assets | 22/27 | €11,971 | €14,192 | +€2,221 | +18.6% |
| Plant, machinery and equipment | 23 | €713 | €546 | -€167 | -23.4% |
| Furniture and vehicles | 24 | €1,303 | €2,422 | +€1,119 | +85.9% |
| Other tangible fixed assets | 26 | €9,956 | €11,224 | +€1,268 | +12.7% |
| Current assets | 29/58 | €67,992 | €165,161 | +€97,168 | +143% |
| Amounts receivable within one year | 40/41 | €21,756 | €36,280 | +€14,524 | +66.8% |
| Trade receivables | 40 | €21,756 | €30,401 | +€8,645 | +39.7% |
| Other amounts receivable | 41 | - | €5,879 | +€5,879 | |
| Cash at bank and in hand | 54/58 | €46,022 | €126,052 | +€80,029 | +174% |
| Deferred charges and accrued income | 490/1 | €214 | €2,829 | +€2,615 | +1,219% |
| Total equity and liabilities | 10/49 | €79,964 | €179,353 | +€99,389 | +124% |
| Equity | 10/15 | €56,366 | €134,287 | +€77,921 | +138% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €53,866 | €131,787 | +€77,921 | +145% |
| Distributable reserves | 133 | €53,866 | €131,787 | +€77,921 | +145% |
| Amounts payable | 17/49 | €23,598 | €45,066 | +€21,468 | +91.0% |
| Amounts payable within one year | 42/48 | €23,598 | €45,066 | +€21,468 | +91.0% |
| Trade debts | 44 | €520 | €1,531 | +€1,012 | +195% |
| Suppliers | 440/4 | €520 | €1,531 | +€1,012 | +195% |
| Taxes, remuneration and social security | 45 | €20,840 | €43,534 | +€22,694 | +109% |
| Taxes | 450/3 | €20,840 | €43,534 | +€22,694 | +109% |
| Other amounts payable | 47/48 | €2,238 | - | -€2,238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,999 | €2,523 | +€525 | +26.2% |
| Other operating charges | 640/8 | €1,069 | €1,923 | +€854 | +79.9% |
| Gross operating margin | 9900 | €71,875 | €102,975 | +€31,100 | +43.3% |
| Operating profit (loss) | 9901 | €68,808 | €98,529 | +€29,721 | +43.2% |
| Financial income | 75/76B | - | €253 | +€253 | |
| Recurring financial income | 75 | - | €253 | +€253 | |
| Financial charges | 65/66B | €171 | €60 | -€111 | -64.8% |
| Recurring financial charges | 65 | €171 | €60 | -€111 | -64.8% |
| Profit (loss) for the period before taxes | 9903 | €68,637 | €98,722 | +€30,085 | +43.8% |
| Income taxes | 67/77 | €14,771 | €20,801 | +€6,030 | +40.8% |
| Profit (loss) for the period | 9904 | €53,866 | €77,921 | +€24,055 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,866 | €77,921 | +€24,055 | +44.7% |
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.