BENCHIDA: 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.
BENCHIDA
Largest movements
- Cash +€5,187
up €5,187 (+223.7%), from €2,319 to €7,507
mainly Depreciation (+€22,226) and Net result for the year (+€10,394)
- Reserves +€9,535
up €9,535 (+6.2%), from €154,641 to €164,176
- Debts after one year -€9,006
down €9,006 (-3.7%), from €242,735 to €233,730
- Financial income -€65,927
down €65,927 (-99.9%), from €65,977 to €49
- Gross operating margin +€22,512
up €22,512 (+92.3%), from €24,401 to €46,913
- Financial charges +€7,532
up €7,532 (+288.1%), from €2,615 to €10,147
- Taxes -€2,478
down €2,478 (-40.3%), from €6,146 to €3,667
- Depreciation +€623
up €623 (+2.9%), from €21,604 to €22,226
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 | €438,850 | €445,509 | +€6,658 | +1.5% |
| Fixed assets | 21/28 | €429,940 | €430,279 | +€339 | +0.1% |
| Tangible fixed assets | 22/27 | €364,940 | €365,279 | +€339 | +0.1% |
| Land and buildings | 22 | €304,117 | €297,394 | -€6,723 | -2.2% |
| Plant, machinery and equipment | 23 | €53,905 | €63,058 | +€9,153 | +17.0% |
| Other tangible fixed assets | 26 | €6,918 | €4,827 | -€2,092 | -30.2% |
| Financial fixed assets | 28 | €65,000 | €65,000 | = | 0.0% |
| Current assets | 29/58 | €8,910 | €15,230 | +€6,320 | +70.9% |
| Amounts receivable within one year | 40/41 | €681 | €1,827 | +€1,146 | +168.4% |
| Trade receivables | 40 | €681 | €1,827 | +€1,146 | +168.4% |
| Cash at bank and in hand | 54/58 | €2,319 | €7,507 | +€5,187 | +223.7% |
| Deferred charges and accrued income | 490/1 | €5,910 | €5,896 | -€14 | -0.2% |
| Total equity and liabilities | 10/49 | €438,850 | €445,509 | +€6,658 | +1.5% |
| Equity | 10/15 | €160,841 | €170,376 | +€9,535 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €154,641 | €164,176 | +€9,535 | +6.2% |
| Distributable reserves | 133 | €154,641 | €164,176 | +€9,535 | +6.2% |
| Amounts payable | 17/49 | €278,010 | €275,133 | -€2,877 | -1.0% |
| Amounts payable after more than one year | 17 | €242,735 | €233,730 | -€9,006 | -3.7% |
| Financial debts | 170/4 | €242,735 | €233,730 | -€9,006 | -3.7% |
| Amounts payable within one year | 42/48 | €34,981 | €41,404 | +€6,423 | +18.4% |
| Current portion of amounts payable after more than one year | 42 | €7,265 | €9,006 | +€1,741 | +24.0% |
| Financial debts | 43 | €800 | - | -€800 | |
| Credit institutions | 430/8 | €800 | - | -€800 | |
| Trade debts | 44 | €1,852 | €2,702 | +€850 | +45.9% |
| Suppliers | 440/4 | €1,852 | €2,702 | +€850 | +45.9% |
| Taxes, remuneration and social security | 45 | €5,582 | €7,536 | +€1,955 | +35.0% |
| Taxes | 450/3 | €5,582 | €7,536 | +€1,955 | +35.0% |
| Other amounts payable | 47/48 | €19,482 | €22,160 | +€2,677 | +13.7% |
| Accrued charges and deferred income | 492/3 | €294 | - | -€294 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,604 | €22,226 | +€623 | +2.9% |
| Other operating charges | 640/8 | €524 | €528 | +€4 | +0.8% |
| Gross operating margin | 9900 | €24,401 | €46,913 | +€22,512 | +92.3% |
| Operating profit (loss) | 9901 | €2,273 | €24,159 | +€21,886 | +962.7% |
| Financial income | 75/76B | €65,977 | €49 | -€65,927 | -99.9% |
| Recurring financial income | 75 | €65,977 | €49 | -€65,927 | -99.9% |
| Financial charges | 65/66B | €2,615 | €10,147 | +€7,532 | +288.1% |
| Recurring financial charges | 65 | €2,615 | €10,147 | +€7,532 | +288.1% |
| Profit (loss) for the period before taxes | 9903 | €65,635 | €14,061 | -€51,574 | -78.6% |
| Income taxes | 67/77 | €6,146 | €3,667 | -€2,478 | -40.3% |
| Profit (loss) for the period | 9904 | €59,490 | €10,394 | -€49,096 | -82.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,490 | €10,394 | -€49,096 | -82.5% |
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 2 October 2026 via checked.be.