BENCH ME UP: 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.
BENCH ME UP
Largest movements
- Cash -€39,833
down €39,833 (-38.2%), from €104,316 to €64,483
mainly Contributions, distributions and other (-€30,000) and Other debts (-€20,000)
- Receivables within one year +€13,693
up €13,693 (+936%), from €1,462 to €15,155
of which Trade receivables: +€7,000
- Tangible fixed assets +€4,281
new in 2025: €4,281
- Other debts -€20,000
down €20,000 (-40.0%), from €50,000 to €30,000
- Trade debts +€19,844
up €19,844 (+1,962%), from €1,011 to €20,855
- Tax, wage and social debts -€16,519
down €16,519 (-77.1%), from €21,429 to €4,910
- Profit (loss) carried forward -€4,725
down €4,725 (-99.7%), from €4,739 to €13
- Gross operating margin -€53,317
down €53,317 (-58.9%), from €90,503 to €37,186
- Taxes -€13,462
down €13,462 (-55.6%), from €24,201 to €10,739
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 | €107,179 | €85,779 | -€21,400 | -20.0% |
| Fixed assets | 21/28 | - | €4,281 | +€4,281 | |
| Tangible fixed assets | 22/27 | - | €4,281 | +€4,281 | |
| Furniture and vehicles | 24 | - | €4,281 | +€4,281 | |
| Current assets | 29/58 | €107,179 | €81,498 | -€25,681 | -24.0% |
| Amounts receivable within one year | 40/41 | €1,462 | €15,155 | +€13,693 | +936% |
| Trade receivables | 40 | €1,462 | €8,462 | +€7,000 | +479% |
| Other amounts receivable | 41 | - | €6,693 | +€6,693 | |
| Cash at bank and in hand | 54/58 | €104,316 | €64,483 | -€39,833 | -38.2% |
| Deferred charges and accrued income | 490/1 | €1,401 | €1,860 | +€459 | +32.7% |
| Total equity and liabilities | 10/49 | €107,179 | €85,779 | -€21,400 | -20.0% |
| Equity | 10/15 | €34,739 | €30,013 | -€4,725 | -13.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,739 | €13 | -€4,725 | -99.7% |
| Amounts payable | 17/49 | €72,441 | €55,765 | -€16,675 | -23.0% |
| Amounts payable within one year | 42/48 | €72,441 | €55,765 | -€16,675 | -23.0% |
| Trade debts | 44 | €1,011 | €20,855 | +€19,844 | +1,962% |
| Suppliers | 440/4 | €1,011 | €20,855 | +€19,844 | +1,962% |
| Taxes, remuneration and social security | 45 | €21,429 | €4,910 | -€16,519 | -77.1% |
| Taxes | 450/3 | €21,429 | €4,910 | -€16,519 | -77.1% |
| Other amounts payable | 47/48 | €50,000 | €30,000 | -€20,000 | -40.0% |
| Other operating charges | 640/8 | €1,446 | €1,088 | -€357 | -24.7% |
| Gross operating margin | 9900 | €90,503 | €37,186 | -€53,317 | -58.9% |
| Operating profit (loss) | 9901 | €89,057 | €36,098 | -€52,959 | -59.5% |
| Financial income | 75/76B | - | €96 | +€96 | |
| Recurring financial income | 75 | - | €96 | +€96 | |
| Financial charges | 65/66B | €140 | €180 | +€40 | +28.5% |
| Recurring financial charges | 65 | €140 | €180 | +€40 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €88,917 | €36,014 | -€52,904 | -59.5% |
| Income taxes | 67/77 | €24,201 | €10,739 | -€13,462 | -55.6% |
| Profit (loss) for the period | 9904 | €64,717 | €25,275 | -€39,442 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,717 | €25,275 | -€39,442 | -60.9% |
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 27 October 2026 via checked.be.