BENCHIKH 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.
BENCHIKH CONSULTING
Largest movements
- Cash +€10,743
up €10,743 (+54.1%), from €19,868 to €30,610
mainly Provisions (+€27,460) and Depreciation (+€12,484)
- Tangible fixed assets +€2,645
up €2,645 (+11.4%), from €23,130 to €25,775
of which Plant, machinery and equipment: +€1,520
- Receivables within one year +€2,003
up €2,003 (+112.3%), from €1,784 to €3,788
of which Trade receivables: +€3,368
- Deferred charges and accrued income +€889
new in 2025: €889
- Provisions +€27,460
new in 2025: €27,460
- Profit (loss) carried forward -€10,166
down €10,166 (-41.7%), from €24,404 to €14,238
- Other debts -€6,846
down €6,846 (-99.9%), from €6,855 to €8
- Tax, wage and social debts +€4,643
up €4,643 (+40.5%), from €11,454 to €16,097
of which Remuneration and social security: +€4,358
- Trade debts +€1,189
up €1,189 (+1723.2%), from €69 to €1,258
- Provisions +€27,460
new in 2025: €27,460
- Gross operating margin +€23,111
up €23,111 (+61.5%), from €37,552 to €60,664
- Staff costs +€11,261
up €11,261 (+80.0%), from €14,080 to €25,341
- Depreciation +€9,952
up €9,952 (+392.9%), from €2,533 to €12,484
- Financial charges -€2,017
down €2,017 (-89.9%), from €2,243 to €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 | €44,782 | €61,062 | +€16,280 | +36.4% |
| Fixed assets | 21/28 | €23,130 | €25,775 | +€2,645 | +11.4% |
| Tangible fixed assets | 22/27 | €23,130 | €25,775 | +€2,645 | +11.4% |
| Plant, machinery and equipment | 23 | €3,787 | €5,308 | +€1,520 | +40.1% |
| Furniture and vehicles | 24 | €19,343 | €20,467 | +€1,125 | +5.8% |
| Current assets | 29/58 | €21,652 | €35,287 | +€13,635 | +63.0% |
| Amounts receivable within one year | 40/41 | €1,784 | €3,788 | +€2,003 | +112.3% |
| Trade receivables | 40 | - | €3,368 | +€3,368 | |
| Other amounts receivable | 41 | €1,784 | €420 | -€1,364 | -76.5% |
| Cash at bank and in hand | 54/58 | €19,868 | €30,610 | +€10,743 | +54.1% |
| Deferred charges and accrued income | 490/1 | - | €889 | +€889 | |
| Total equity and liabilities | 10/49 | €44,782 | €61,062 | +€16,280 | +36.4% |
| Equity | 10/15 | €26,404 | €16,238 | -€10,166 | -38.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,404 | €14,238 | -€10,166 | -41.7% |
| Provisions and deferred taxes | 16 | - | €27,460 | +€27,460 | |
| Provisions for liabilities and charges | 160/5 | - | €27,460 | +€27,460 | |
| Other liabilities and charges | 164/5 | - | €27,460 | +€27,460 | |
| Amounts payable | 17/49 | €18,378 | €17,364 | -€1,014 | -5.5% |
| Amounts payable within one year | 42/48 | €18,378 | €17,364 | -€1,014 | -5.5% |
| Trade debts | 44 | €69 | €1,258 | +€1,189 | +1723.2% |
| Suppliers | 440/4 | €69 | €1,258 | +€1,189 | +1723.2% |
| Taxes, remuneration and social security | 45 | €11,454 | €16,097 | +€4,643 | +40.5% |
| Taxes | 450/3 | €9,447 | €9,733 | +€286 | +3.0% |
| Remuneration and social security | 454/9 | €2,007 | €6,365 | +€4,358 | +217.1% |
| Other amounts payable | 47/48 | €6,855 | €8 | -€6,846 | -99.9% |
| Remuneration, social security and pensions | 62 | €14,080 | €25,341 | +€11,261 | +80.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,533 | €12,484 | +€9,952 | +392.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €27,460 | +€27,460 | |
| Operating charges capitalised as restructuring costs | 649 | - | -€298 | -€298 | |
| Gross operating margin | 9900 | €37,552 | €60,664 | +€23,111 | +61.5% |
| Operating profit (loss) | 9901 | €20,939 | -€4,324 | -€25,263 | |
| Financial income | 75/76B | €1 | €0 | -€0 | -48.3% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -48.3% |
| Financial charges | 65/66B | €2,243 | €226 | -€2,017 | -89.9% |
| Recurring financial charges | 65 | €2,243 | €226 | -€2,017 | -89.9% |
| Profit (loss) for the period before taxes | 9903 | €18,697 | -€4,550 | -€23,247 | |
| Income taxes | 67/77 | €4,829 | €5,616 | +€788 | +16.3% |
| Profit (loss) for the period | 9904 | €13,868 | -€10,166 | -€24,034 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,868 | -€10,166 | -€24,034 |
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.