Beneconsult: 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.
Beneconsult
Largest movements
- Current investments -€479,415
down €479,415 (-93.0%), from €515,375 to €35,960
- Receivables within one year +€365,524
up €365,524 (+324%), from €112,883 to €478,407
- Cash +€198,169
up €198,169 (+874%), from €22,681 to €220,849
mainly Net result for the year (+€491,056) and Other debts (+€486,372)
- Reserves -€517,944
down €517,944 (-97.0%), from €534,005 to €16,061
- Other debts +€486,372
up €486,372 (+3,076%), from €15,809 to €502,181
- Tax, wage and social debts +€70,778
up €70,778 (+112%), from €62,999 to €133,778
- Trade debts +€38,710
up €38,710 (+150%), from €25,886 to €64,596
- Gross operating margin -€2.5m
down €2.5m (-83.5%), from €3.0m to €501,940
- Taxes -€82,915
down €82,915 (-48.1%), from €172,242 to €89,327
- Financial income +€46,648
up €46,648 (+144%), from €32,487 to €79,135
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 | €657,299 | €735,216 | +€77,917 | +11.9% |
| Fixed assets | 21/28 | €5,328 | €0 | -€5,328 | -100% |
| Tangible fixed assets | 22/27 | €5,328 | €0 | -€5,328 | -100% |
| Furniture and vehicles | 24 | €5,328 | €0 | -€5,328 | -100% |
| Current assets | 29/58 | €651,971 | €735,216 | +€83,245 | +12.8% |
| Amounts receivable within one year | 40/41 | €112,883 | €478,407 | +€365,524 | +324% |
| Trade receivables | 40 | €112,883 | €478,407 | +€365,524 | +324% |
| Current investments | 50/53 | €515,375 | €35,960 | -€479,415 | -93.0% |
| Cash at bank and in hand | 54/58 | €22,681 | €220,849 | +€198,169 | +874% |
| Deferred charges and accrued income | 490/1 | €1,033 | €0 | -€1,033 | -100% |
| Total equity and liabilities | 10/49 | €657,299 | €735,216 | +€77,917 | +11.9% |
| Equity | 10/15 | €552,605 | €34,661 | -€517,944 | -93.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €534,005 | €16,061 | -€517,944 | -97.0% |
| Distributable reserves | 133 | €534,005 | €16,061 | -€517,944 | -97.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €104,694 | €700,555 | +€595,861 | +569% |
| Amounts payable within one year | 42/48 | €104,694 | €700,555 | +€595,861 | +569% |
| Trade debts | 44 | €25,886 | €64,596 | +€38,710 | +150% |
| Suppliers | 440/4 | €25,886 | €64,596 | +€38,710 | +150% |
| Taxes, remuneration and social security | 45 | €62,999 | €133,778 | +€70,778 | +112% |
| Taxes | 450/3 | €62,999 | €133,778 | +€70,778 | +112% |
| Other amounts payable | 47/48 | €15,809 | €502,181 | +€486,372 | +3,076% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,227 | €0 | -€5,227 | -100% |
| Other operating charges | 640/8 | €368 | €644 | +€276 | +75.0% |
| Gross operating margin | 9900 | €3,040,899 | €501,940 | -€2.5m | -83.5% |
| Operating profit (loss) | 9901 | €3,035,304 | €501,296 | -€2.5m | -83.5% |
| Financial income | 75/76B | €32,487 | €79,135 | +€46,648 | +144% |
| Recurring financial income | 75 | €32,487 | €79,135 | +€46,648 | +144% |
| Financial charges | 65/66B | €4 | €48 | +€44 | +1,091% |
| Recurring financial charges | 65 | €4 | €48 | +€44 | +1,091% |
| Profit (loss) for the period before taxes | 9903 | €3,067,787 | €580,383 | -€2.5m | -81.1% |
| Income taxes | 67/77 | €172,242 | €89,327 | -€82,915 | -48.1% |
| Profit (loss) for the period | 9904 | €2,895,545 | €491,056 | -€2.4m | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,895,545 | €491,056 | -€2.4m | -83.0% |
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 22 October 2026 via checked.be.