Benchmark Invest: 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.
Benchmark Invest
Largest movements
- Current investments +€31,458
up €31,458 (+188%), from €16,746 to €48,204
- Cash -€26,685
down €26,685 (-41.8%), from €63,846 to €37,161
mainly Current investments (-€31,458) and Contributions, distributions and other (-€25,164)
- Receivables within one year -€5,103
down €5,103 (-19.6%), from €26,036 to €20,933
of which Trade receivables: -€6,181
- Tangible fixed assets +€2,186
new in 2025: €2,186
- Other debts +€17,996
new in 2025: €17,996
- Reserves -€7,843
down €7,843 (-8.3%), from €94,903 to €87,060
- Tax, wage and social debts -€7,255
down €7,255 (-68.8%), from €10,546 to €3,291
of which Taxes: -€5,078
- Gross operating margin +€8,148
up €8,148 (+43.9%), from €18,565 to €26,714
- Financial charges -€782
down €782 (-25.5%), from €3,072 to €2,290
- Taxes -€632
down €632 (-9.5%), from €6,647 to €6,015
- Depreciation +€493
new in 2025: €493
- Financial income +€319
new in 2025: €319
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 | €109,188 | €112,017 | +€2,829 | +2.6% |
| Fixed assets | 21/28 | - | €2,186 | +€2,186 | |
| Tangible fixed assets | 22/27 | - | €2,186 | +€2,186 | |
| Furniture and vehicles | 24 | - | €2,186 | +€2,186 | |
| Current assets | 29/58 | €109,188 | €109,831 | +€643 | +0.6% |
| Amounts receivable within one year | 40/41 | €26,036 | €20,933 | -€5,103 | -19.6% |
| Trade receivables | 40 | €19,036 | €12,855 | -€6,181 | -32.5% |
| Other amounts receivable | 41 | €7,000 | €8,078 | +€1,078 | +15.4% |
| Current investments | 50/53 | €16,746 | €48,204 | +€31,458 | +188% |
| Cash at bank and in hand | 54/58 | €63,846 | €37,161 | -€26,685 | -41.8% |
| Deferred charges and accrued income | 490/1 | €2,559 | €3,533 | +€974 | +38.0% |
| Total equity and liabilities | 10/49 | €109,188 | €112,017 | +€2,829 | +2.6% |
| Equity | 10/15 | €97,903 | €90,060 | -€7,843 | -8.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €94,903 | €87,060 | -€7,843 | -8.3% |
| Distributable reserves | 133 | €94,903 | €87,060 | -€7,843 | -8.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €11,285 | €21,956 | +€10,672 | +94.6% |
| Amounts payable within one year | 42/48 | €11,029 | €21,956 | +€10,928 | +99.1% |
| Trade debts | 44 | €482 | €669 | +€187 | +38.7% |
| Suppliers | 440/4 | €482 | €669 | +€187 | +38.7% |
| Taxes, remuneration and social security | 45 | €10,546 | €3,291 | -€7,255 | -68.8% |
| Taxes | 450/3 | €8,370 | €3,291 | -€5,078 | -60.7% |
| Remuneration and social security | 454/9 | €2,177 | €0 | -€2,177 | -100% |
| Other amounts payable | 47/48 | - | €17,996 | +€17,996 | |
| Accrued charges and deferred income | 492/3 | €256 | €0 | -€256 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €493 | +€493 | |
| Other operating charges | 640/8 | €1,003 | €914 | -€89 | -8.9% |
| Gross operating margin | 9900 | €18,565 | €26,714 | +€8,148 | +43.9% |
| Operating profit (loss) | 9901 | €17,563 | €25,307 | +€7,745 | +44.1% |
| Financial income | 75/76B | - | €319 | +€319 | |
| Recurring financial income | 75 | - | €319 | +€319 | |
| Financial charges | 65/66B | €3,072 | €2,290 | -€782 | -25.5% |
| Recurring financial charges | 65 | €3,072 | €2,290 | -€782 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €14,490 | €23,337 | +€8,846 | +61.0% |
| Income taxes | 67/77 | €6,647 | €6,015 | -€632 | -9.5% |
| Profit (loss) for the period | 9904 | €7,843 | €17,322 | +€9,479 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €7,843 | €17,322 | +€9,479 | +121% |
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 15 October 2026 via checked.be.