BENAFUERTE CONSULTING: what changed
Two fiscal 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.
BENAFUERTE CONSULTING
Largest movements
- Cash +€109,976
up €109,976 (+66.8%), from €164,707 to €274,684
mainly Net result for the year (+€110,352) and Trade debts (+€4,280)
- Profit (loss) carried forward +€110,352
up €110,352 (+94.4%), from €116,852 to €227,204
- Trade debts +€4,280
new in 2025: €4,280
- Tax, wage and social debts -€2,952
down €2,952 (-5.7%), from €51,438 to €48,486
of which Taxes: -€4,952
- Gross operating margin -€9,554
down €9,554 (-6.2%), from €155,248 to €145,694
- Taxes -€3,509
down €3,509 (-9.7%), from €36,000 to €32,491
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.
Cash bridge derived
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 | €170,040 | €281,720 | +€111,680 | +65.7% |
| Fixed assets | 21/28 | €1,589 | €3,805 | +€2,215 | +139.4% |
| Tangible fixed assets | 22/27 | €1,589 | €3,805 | +€2,215 | +139.4% |
| Plant, machinery and equipment | 23 | €778 | €414 | -€364 | -46.8% |
| Furniture and vehicles | 24 | €812 | €3,391 | +€2,579 | +317.7% |
| Current assets | 29/58 | €168,451 | €277,916 | +€109,465 | +65.0% |
| Amounts receivable within one year | 40/41 | €3,744 | €3,232 | -€511 | -13.7% |
| Trade receivables | 40 | €148 | - | -€148 | |
| Other amounts receivable | 41 | €3,596 | €3,232 | -€364 | -10.1% |
| Cash at bank and in hand | 54/58 | €164,707 | €274,684 | +€109,976 | +66.8% |
| Total equity and liabilities | 10/49 | €170,040 | €281,720 | +€111,680 | +65.7% |
| Equity | 10/15 | €118,602 | €228,954 | +€110,352 | +93.0% |
| Contributions | 10/11 | €1,750 | €1,750 | = | 0.0% |
| Outside capital | 11 | €1,750 | - | -€1,750 | |
| Other | 1109/19 | €1,750 | - | -€1,750 | |
| Profit (loss) carried forward | 14 | €116,852 | €227,204 | +€110,352 | +94.4% |
| Amounts payable | 17/49 | €51,438 | €52,766 | +€1,328 | +2.6% |
| Amounts payable within one year | 42/48 | €51,438 | €52,766 | +€1,328 | +2.6% |
| Trade debts | 44 | - | €4,280 | +€4,280 | |
| Suppliers | 440/4 | - | €4,280 | +€4,280 | |
| Taxes, remuneration and social security | 45 | €51,438 | €48,486 | -€2,952 | -5.7% |
| Taxes | 450/3 | €51,438 | €46,486 | -€4,952 | -9.6% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | €1,420 | +€720 | +102.9% |
| Other operating charges | 640/8 | €1,700 | €1,497 | -€203 | -12.0% |
| Gross operating margin | 9900 | €155,248 | €145,694 | -€9,554 | -6.2% |
| Operating profit (loss) | 9901 | €152,848 | €142,777 | -€10,071 | -6.6% |
| Financial income | 75/76B | €16 | €467 | +€451 | +2904.6% |
| Recurring financial income | 75 | €16 | €467 | +€451 | +2904.6% |
| Financial charges | 65/66B | €11 | €400 | +€389 | +3457.8% |
| Recurring financial charges | 65 | €11 | €400 | +€389 | +3457.8% |
| Profit (loss) for the period before taxes | 9903 | €152,852 | €142,843 | -€10,009 | -6.5% |
| Income taxes | 67/77 | €36,000 | €32,491 | -€3,509 | -9.7% |
| Profit (loss) for the period | 9904 | €116,852 | €110,352 | -€6,500 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €116,852 | €110,352 | -€6,500 | -5.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.