THOMAS 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.
THOMAS BENOIT CONSULTING
Largest movements
- Receivables within one year +€16,457
up €16,457 (+111%), from €14,786 to €31,243
of which Trade receivables: +€14,391
- Tangible fixed assets -€3,667
down €3,667 (-54.1%), from €6,775 to €3,108
- Other debts +€17,338
up €17,338 (+27.6%), from €62,854 to €80,192
- Current portion of long-term debt -€2,508
no longer reported in 2025 (was €2,508)
- Tax, wage and social debts -€2,088
down €2,088 (-13.3%), from €15,745 to €13,658
- Gross operating margin -€5,675
down €5,675 (-7.7%), from €73,247 to €67,572
- Taxes -€1,556
down €1,556 (-8.9%), from €17,415 to €15,859
- Financial charges +€1,152
up €1,152 (+45.7%), from €2,520 to €3,672
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 | €114,618 | €126,860 | +€12,242 | +10.7% |
| Fixed assets | 21/28 | €7,775 | €4,108 | -€3,667 | -47.2% |
| Tangible fixed assets | 22/27 | €6,775 | €3,108 | -€3,667 | -54.1% |
| Furniture and vehicles | 24 | €6,775 | €3,108 | -€3,667 | -54.1% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €106,843 | €122,752 | +€15,909 | +14.9% |
| Amounts receivable within one year | 40/41 | €14,786 | €31,243 | +€16,457 | +111% |
| Trade receivables | 40 | €11,326 | €25,717 | +€14,391 | +127% |
| Other amounts receivable | 41 | €3,461 | €5,526 | +€2,065 | +59.7% |
| Cash at bank and in hand | 54/58 | €91,168 | €90,583 | -€585 | -0.6% |
| Deferred charges and accrued income | 490/1 | €888 | €925 | +€38 | +4.2% |
| Total equity and liabilities | 10/49 | €114,618 | €126,860 | +€12,242 | +10.7% |
| Equity | 10/15 | €33,366 | €32,759 | -€607 | -1.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,759 | €31,759 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Legal reserve | 130 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €31,659 | €31,659 | = | 0.0% |
| Profit (loss) carried forward | 14 | €607 | - | -€607 | |
| Amounts payable | 17/49 | €81,252 | €94,101 | +€12,849 | +15.8% |
| Amounts payable within one year | 42/48 | €81,252 | €94,101 | +€12,849 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €2,508 | - | -€2,508 | |
| Trade debts | 44 | €145 | €251 | +€106 | +73.3% |
| Suppliers | 440/4 | €145 | €251 | +€106 | +73.3% |
| Taxes, remuneration and social security | 45 | €15,745 | €13,658 | -€2,088 | -13.3% |
| Taxes | 450/3 | €15,745 | €13,658 | -€2,088 | -13.3% |
| Other amounts payable | 47/48 | €62,854 | €80,192 | +€17,338 | +27.6% |
| Remuneration, social security and pensions | 62 | €1,451 | €1,389 | -€62 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,200 | €3,667 | -€533 | -12.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €73,247 | €67,572 | -€5,675 | -7.7% |
| Operating profit (loss) | 9901 | €67,209 | €62,117 | -€5,092 | -7.6% |
| Financial charges | 65/66B | €2,520 | €3,672 | +€1,152 | +45.7% |
| Recurring financial charges | 65 | €2,520 | €3,672 | +€1,152 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €64,689 | €58,445 | -€6,244 | -9.7% |
| Income taxes | 67/77 | €17,415 | €15,859 | -€1,556 | -8.9% |
| Profit (loss) for the period | 9904 | €47,274 | €42,586 | -€4,687 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,274 | €42,586 | -€4,687 | -9.9% |
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.