BENCH SYSTEM: 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.
BENCH SYSTEM
Largest movements
- Receivables within one year +€61,630
up €61,630 (+14.9%), from €413,479 to €475,108
of which Other amounts receivable: +€94,149
- Other debts +€107,065
up €107,065 (+21.7%), from €493,556 to €600,621
- Trade debts -€30,069
down €30,069 (-96.9%), from €31,035 to €965
- Current portion of long-term debt -€12,100
down €12,100 (-32.6%), from €37,100 to €25,000
- Profit (loss) carried forward -€8,401
down €8,401 (-12.4%), from -€67,801 to -€76,203
- Gross operating margin +€49,460
up €49,460, from -€24,674 to €24,785
- Write-downs +€32,519
new in 2025: €32,519
- Financial charges -€730
down €730 (-72.3%), from €1,010 to €280
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 | €508,149 | €564,644 | +€56,494 | +11.1% |
| Fixed assets | 21/28 | €39,523 | €39,523 | = | 0.0% |
| Financial fixed assets | 28 | €39,523 | €39,523 | = | 0.0% |
| Current assets | 29/58 | €468,627 | €525,121 | +€56,494 | +12.1% |
| Amounts receivable after more than one year | 29 | €48,000 | €48,000 | = | 0.0% |
| Other amounts receivable | 291 | €48,000 | €48,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €413,479 | €475,108 | +€61,630 | +14.9% |
| Trade receivables | 40 | €65,038 | €32,519 | -€32,519 | -50.0% |
| Other amounts receivable | 41 | €348,441 | €442,589 | +€94,149 | +27.0% |
| Cash at bank and in hand | 54/58 | €7,148 | €2,013 | -€5,136 | -71.8% |
| Total equity and liabilities | 10/49 | €508,149 | €564,644 | +€56,494 | +11.1% |
| Equity | 10/15 | -€53,541 | -€61,943 | -€8,401 | -15.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,801 | -€76,203 | -€8,401 | -12.4% |
| Amounts payable | 17/49 | €561,691 | €626,586 | +€64,896 | +11.6% |
| Amounts payable within one year | 42/48 | €561,691 | €626,586 | +€64,896 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €37,100 | €25,000 | -€12,100 | -32.6% |
| Trade debts | 44 | €31,035 | €965 | -€30,069 | -96.9% |
| Suppliers | 440/4 | €31,035 | €965 | -€30,069 | -96.9% |
| Other amounts payable | 47/48 | €493,556 | €600,621 | +€107,065 | +21.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €32,519 | +€32,519 | |
| Other operating charges | 640/8 | €401 | €387 | -€13 | -3.3% |
| Gross operating margin | 9900 | -€24,674 | €24,785 | +€49,460 | |
| Operating profit (loss) | 9901 | -€25,075 | -€8,121 | +€16,954 | +67.6% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €1,010 | €280 | -€730 | -72.3% |
| Recurring financial charges | 65 | €1,010 | €280 | -€730 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | -€26,072 | -€8,401 | +€17,670 | +67.8% |
| Profit (loss) for the period | 9904 | -€26,072 | -€8,401 | +€17,670 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,072 | -€8,401 | +€17,670 | +67.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.