BENHEN CONSULTANCY: 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.
BENHEN CONSULTANCY
Largest movements
- Tangible fixed assets -€6,204
down €6,204 (-6.9%), from €89,858 to €83,654
of which Land and buildings: -€7,400
- Receivables within one year +€5,497
up €5,497 (+52.8%), from €10,413 to €15,910
- Cash -€1,340
down €1,340 (-98.3%), from €1,363 to €24
mainly Net result for the year (-€16,343) and Debts after one year (-€10,000)
- Other debts +€20,468
up €20,468 (+89.9%), from €22,764 to €43,232
- Profit (loss) carried forward -€16,343
down €16,343 (-325.2%), from -€5,026 to -€21,370
- Debts after one year -€10,000
down €10,000 (-22.2%), from €45,001 to €35,001
- Short-term financial debts +€8,361
new in 2025: €8,361
- Trade debts -€7,732
down €7,732 (-89.5%), from €8,637 to €905
- Gross operating margin -€13,218
down €13,218 (-85.3%), from €15,501 to €2,283
- Other operating charges -€2,286
down €2,286 (-38.2%), from €5,988 to €3,702
- Financial charges +€1,137
up €1,137 (+125.7%), from €905 to €2,042
- Depreciation +€980
up €980 (+8.8%), from €11,084 to €12,064
- Write-downs +€524
up €524 (+403.3%), from €130 to €654
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 | €113,588 | €111,225 | -€2,362 | -2.1% |
| Fixed assets | 21/28 | €89,858 | €83,654 | -€6,204 | -6.9% |
| Tangible fixed assets | 22/27 | €89,858 | €83,654 | -€6,204 | -6.9% |
| Land and buildings | 22 | €74,000 | €66,600 | -€7,400 | -10.0% |
| Plant, machinery and equipment | 23 | €11,968 | €10,130 | -€1,838 | -15.4% |
| Furniture and vehicles | 24 | €3,890 | €6,923 | +€3,034 | +78.0% |
| Current assets | 29/58 | €23,730 | €27,572 | +€3,842 | +16.2% |
| Amounts receivable within one year | 40/41 | €10,413 | €15,910 | +€5,497 | +52.8% |
| Trade receivables | 40 | €10,413 | €15,910 | +€5,497 | +52.8% |
| Cash at bank and in hand | 54/58 | €1,363 | €24 | -€1,340 | -98.3% |
| Deferred charges and accrued income | 490/1 | €11,954 | €11,638 | -€316 | -2.6% |
| Total equity and liabilities | 10/49 | €113,588 | €111,225 | -€2,362 | -2.1% |
| Equity | 10/15 | €26,765 | €10,421 | -€16,343 | -61.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,591 | €25,591 | = | 0.0% |
| Distributable reserves | 133 | €25,591 | €25,591 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,026 | -€21,370 | -€16,343 | -325.2% |
| Amounts payable | 17/49 | €86,823 | €100,804 | +€13,981 | +16.1% |
| Amounts payable after more than one year | 17 | €45,001 | €35,001 | -€10,000 | -22.2% |
| Financial debts | 170/4 | €45,001 | €35,001 | -€10,000 | -22.2% |
| Amounts payable within one year | 42/48 | €41,822 | €63,149 | +€21,326 | +51.0% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 43 | - | €8,361 | +€8,361 | |
| Credit institutions | 430/8 | - | €8,361 | +€8,361 | |
| Trade debts | 44 | €8,637 | €905 | -€7,732 | -89.5% |
| Suppliers | 440/4 | €8,637 | €905 | -€7,732 | -89.5% |
| Advances received on contracts in progress | 46 | - | €35 | +€35 | |
| Taxes, remuneration and social security | 45 | €421 | €615 | +€194 | +46.2% |
| Taxes | 450/3 | €421 | €615 | +€194 | +46.2% |
| Other amounts payable | 47/48 | €22,764 | €43,232 | +€20,468 | +89.9% |
| Accrued charges and deferred income | 492/3 | - | €2,655 | +€2,655 | |
| Non-recurring operating income | 76A | €24,350 | - | -€24,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,084 | €12,064 | +€980 | +8.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €130 | €654 | +€524 | +403.3% |
| Other operating charges | 640/8 | €5,988 | €3,702 | -€2,286 | -38.2% |
| Gross operating margin | 9900 | €15,501 | €2,283 | -€13,218 | -85.3% |
| Operating profit (loss) | 9901 | -€1,701 | -€14,137 | -€12,436 | -731.0% |
| Financial income | 75/76B | €2 | €0 | -€1 | -89.0% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -89.0% |
| Financial charges | 65/66B | €905 | €2,042 | +€1,137 | +125.7% |
| Recurring financial charges | 65 | €905 | €2,042 | +€1,137 | +125.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,604 | -€16,178 | -€13,574 | -521.2% |
| Income taxes | 67/77 | €177 | €165 | -€12 | -6.8% |
| Profit (loss) for the period | 9904 | -€2,781 | -€16,343 | -€13,562 | -487.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,781 | -€16,343 | -€13,562 | -487.6% |
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 10 October 2026 via checked.be.