BenHerAn: 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.
BenHerAn
Largest movements
- Cash +€55,654
up €55,654 (+2609.0%), from €2,133 to €57,787
mainly Other debts (+€52,079) and Depreciation (+€5,580)
- Tangible fixed assets -€4,505
down €4,505 (-2.2%), from €206,525 to €202,020
of which Land and buildings: -€5,460
- Other debts +€52,079
up €52,079 (+45.1%), from €115,356 to €167,434
- Gross operating margin +€7,798
up €7,798, from -€174 to €7,624
- Other operating charges +€793
up €793 (+92.7%), from €855 to €1,648
- Financial charges +€121
up €121 (+196.9%), from €62 to €183
- Depreciation +€119
up €119 (+2.2%), from €5,460 to €5,580
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €209,346 | €261,709 | +€52,363 | +25.0% |
| Fixed assets | 21/28 | €206,525 | €203,110 | -€3,415 | -1.7% |
| Tangible fixed assets | 22/27 | €206,525 | €202,020 | -€4,505 | -2.2% |
| Land and buildings | 22 | €206,525 | €201,065 | -€5,460 | -2.6% |
| Furniture and vehicles | 24 | - | €955 | +€955 | |
| Financial fixed assets | 28 | - | €1,090 | +€1,090 | |
| Current assets | 29/58 | €2,822 | €58,600 | +€55,778 | +1976.8% |
| Amounts receivable within one year | 40/41 | €689 | €813 | +€124 | +18.1% |
| Other amounts receivable | 41 | €689 | €813 | +€124 | +18.1% |
| Cash at bank and in hand | 54/58 | €2,133 | €57,787 | +€55,654 | +2609.0% |
| Total equity and liabilities | 10/49 | €209,346 | €261,709 | +€52,363 | +25.0% |
| Equity | 10/15 | €93,448 | €93,662 | +€213 | +0.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,552 | -€6,338 | +€213 | +3.3% |
| Amounts payable | 17/49 | €115,898 | €168,048 | +€52,150 | +45.0% |
| Amounts payable within one year | 42/48 | €115,898 | €168,048 | +€52,150 | +45.0% |
| Taxes, remuneration and social security | 45 | €542 | €613 | +€71 | +13.0% |
| Taxes | 450/3 | €542 | €613 | +€71 | +13.0% |
| Other amounts payable | 47/48 | €115,356 | €167,434 | +€52,079 | +45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,460 | €5,580 | +€119 | +2.2% |
| Other operating charges | 640/8 | €855 | €1,648 | +€793 | +92.7% |
| Gross operating margin | 9900 | -€174 | €7,624 | +€7,798 | |
| Operating profit (loss) | 9901 | -€6,490 | €396 | +€6,886 | |
| Financial charges | 65/66B | €62 | €183 | +€121 | +196.9% |
| Recurring financial charges | 65 | €62 | €183 | +€121 | +196.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,552 | €213 | +€6,765 | |
| Profit (loss) for the period | 9904 | -€6,552 | €213 | +€6,765 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,552 | €213 | +€6,765 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.