BenChou: 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.
BenChou
Largest movements
- Tangible fixed assets -€13,103
down €13,103 (-34.0%), from €38,489 to €25,386
of which Furniture and vehicles: -€9,564
- Receivables within one year +€11,450
up €11,450 (+28.7%), from €39,958 to €51,408
of which Trade receivables: +€7,414
- Cash -€5,934
down €5,934 (-11.3%), from €52,386 to €46,452
mainly Net result for the year (-€15,714) and Receivables within one year (-€11,450)
- Profit (loss) carried forward -€15,714
down €15,714 (-51.0%), from €30,790 to €15,076
- Tax, wage and social debts +€8,406
up €8,406 (+81.4%), from €10,323 to €18,729
of which Remuneration and social security: +€9,869
- Trade debts +€6,561
up €6,561 (+18.1%), from €36,302 to €42,862
- Other debts -€5,338
down €5,338 (-12.2%), from €43,839 to €38,501
- Staff costs +€65,951
up €65,951 (+919.7%), from €7,171 to €73,122
- Gross operating margin +€26,682
up €26,682 (+55.5%), from €48,055 to €74,737
- Taxes -€5,909
no longer reported in 2025 (was €5,909)
- Depreciation +€1,924
up €1,924 (+17.2%), from €11,178 to €13,103
- Financial charges +€1,918
up €1,918 (+209.1%), from €917 to €2,835
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 | €134,070 | €128,069 | -€6,000 | -4.5% |
| Fixed assets | 21/28 | €38,489 | €25,386 | -€13,103 | -34.0% |
| Tangible fixed assets | 22/27 | €38,489 | €25,386 | -€13,103 | -34.0% |
| Plant, machinery and equipment | 23 | €12,951 | €9,412 | -€3,539 | -27.3% |
| Furniture and vehicles | 24 | €25,538 | €15,974 | -€9,564 | -37.5% |
| Current assets | 29/58 | €95,581 | €102,683 | +€7,102 | +7.4% |
| Stocks and contracts in progress | 3 | €1,039 | €1,748 | +€710 | +68.3% |
| Stocks | 30/36 | €1,039 | €1,748 | +€710 | +68.3% |
| Amounts receivable within one year | 40/41 | €39,958 | €51,408 | +€11,450 | +28.7% |
| Trade receivables | 40 | €28,345 | €35,759 | +€7,414 | +26.2% |
| Other amounts receivable | 41 | €11,612 | €15,648 | +€4,036 | +34.8% |
| Cash at bank and in hand | 54/58 | €52,386 | €46,452 | -€5,934 | -11.3% |
| Deferred charges and accrued income | 490/1 | €2,199 | €3,075 | +€877 | +39.9% |
| Total equity and liabilities | 10/49 | €134,070 | €128,069 | -€6,000 | -4.5% |
| Equity | 10/15 | €42,790 | €27,076 | -€15,714 | -36.7% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,790 | €15,076 | -€15,714 | -51.0% |
| Amounts payable | 17/49 | €91,280 | €100,993 | +€9,714 | +10.6% |
| Amounts payable within one year | 42/48 | €90,464 | €100,093 | +€9,629 | +10.6% |
| Trade debts | 44 | €36,302 | €42,862 | +€6,561 | +18.1% |
| Suppliers | 440/4 | €36,302 | €42,862 | +€6,561 | +18.1% |
| Taxes, remuneration and social security | 45 | €10,323 | €18,729 | +€8,406 | +81.4% |
| Taxes | 450/3 | €8,092 | €6,630 | -€1,462 | -18.1% |
| Remuneration and social security | 454/9 | €2,231 | €12,100 | +€9,869 | +442.3% |
| Other amounts payable | 47/48 | €43,839 | €38,501 | -€5,338 | -12.2% |
| Accrued charges and deferred income | 492/3 | €816 | €900 | +€84 | +10.4% |
| Remuneration, social security and pensions | 62 | €7,171 | €73,122 | +€65,951 | +919.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,178 | €13,103 | +€1,924 | +17.2% |
| Other operating charges | 640/8 | €515 | €1,466 | +€951 | +184.6% |
| Gross operating margin | 9900 | €48,055 | €74,737 | +€26,682 | +55.5% |
| Operating profit (loss) | 9901 | €29,190 | -€12,954 | -€42,144 | |
| Financial income | 75/76B | - | €75 | +€75 | |
| Recurring financial income | 75 | - | €75 | +€75 | |
| Financial charges | 65/66B | €917 | €2,835 | +€1,918 | +209.1% |
| Recurring financial charges | 65 | €917 | €2,835 | +€1,918 | +209.1% |
| Profit (loss) for the period before taxes | 9903 | €28,273 | -€15,714 | -€43,987 | |
| Income taxes | 67/77 | €5,909 | - | -€5,909 | |
| Profit (loss) for the period | 9904 | €22,364 | -€15,714 | -€38,078 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,364 | -€15,714 | -€38,078 |
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 6 October 2026 via checked.be.