BENIJAH CONSULTING: 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.
BENIJAH CONSULTING
Largest movements
- Cash +€41,858
up €41,858 (+72.4%), from €57,835 to €99,693
mainly Net result for the year (+€27,350) and Tax, wage and social debts (+€20,657)
- Receivables within one year +€2,771
up €2,771 (+13.0%), from €21,308 to €24,079
of which Trade receivables: +€2,875
- Reserves +€28,302
up €28,302 (+49.5%), from €57,145 to €85,446
of which Distributable reserves: +€28,302
- Tax, wage and social debts +€20,657
up €20,657 (+106%), from €19,414 to €40,070
- Other debts -€3,875
down €3,875 (-98.8%), from €3,923 to €49
- Purchases and services +€20,768
up €20,768 (+17.3%), from €119,940 to €140,708
- Gross operating margin -€14,778
down €14,778 (-23.6%), from €62,693 to €47,915
- Other operating charges -€10,044
down €10,044 (-94.0%), from €10,681 to €637
- Turnover +€5,990
up €5,990 (+3.3%), from €182,634 to €188,623
- Taxes -€2,564
down €2,564 (-15.5%), from €16,564 to €14,000
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 | €86,617 | €131,426 | +€44,808 | +51.7% |
| Fixed assets | 21/28 | €5,860 | €7,273 | +€1,414 | +24.1% |
| Intangible fixed assets | 21 | - | €1,211 | +€1,211 | |
| Tangible fixed assets | 22/27 | €5,860 | €6,062 | +€202 | +3.5% |
| Plant, machinery and equipment | 23 | €761 | €1,819 | +€1,058 | +139% |
| Furniture and vehicles | 24 | €5,099 | €4,243 | -€856 | -16.8% |
| Current assets | 29/58 | €80,758 | €124,152 | +€43,395 | +53.7% |
| Amounts receivable within one year | 40/41 | €21,308 | €24,079 | +€2,771 | +13.0% |
| Trade receivables | 40 | €21,204 | €24,079 | +€2,875 | +13.6% |
| Other amounts receivable | 41 | €104 | - | -€104 | |
| Cash at bank and in hand | 54/58 | €57,835 | €99,693 | +€41,858 | +72.4% |
| Deferred charges and accrued income | 490/1 | €1,615 | €380 | -€1,234 | -76.4% |
| Total equity and liabilities | 10/49 | €86,617 | €131,426 | +€44,808 | +51.7% |
| Equity | 10/15 | €63,097 | €90,446 | +€27,350 | +43.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €57,145 | €85,446 | +€28,302 | +49.5% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €56,645 | €84,946 | +€28,302 | +50.0% |
| Profit (loss) carried forward | 14 | €952 | - | -€952 | |
| Amounts payable | 17/49 | €23,521 | €40,979 | +€17,459 | +74.2% |
| Amounts payable within one year | 42/48 | €23,521 | €40,979 | +€17,459 | +74.2% |
| Trade debts | 44 | €184 | €860 | +€676 | +368% |
| Suppliers | 440/4 | €184 | €860 | +€676 | +368% |
| Taxes, remuneration and social security | 45 | €19,414 | €40,070 | +€20,657 | +106% |
| Taxes | 450/3 | €19,414 | €40,070 | +€20,657 | +106% |
| Other amounts payable | 47/48 | €3,923 | €49 | -€3,875 | -98.8% |
| Turnover | 70 | €182,634 | €188,623 | +€5,990 | +3.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €119,940 | €140,708 | +€20,768 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,442 | €4,656 | +€1,215 | +35.3% |
| Other operating charges | 640/8 | €10,681 | €637 | -€10,044 | -94.0% |
| Gross operating margin | 9900 | €62,693 | €47,915 | -€14,778 | -23.6% |
| Operating profit (loss) | 9901 | €48,570 | €42,622 | -€5,949 | -12.2% |
| Financial income | 75/76B | €36 | €4 | -€33 | -89.8% |
| Recurring financial income | 75 | €36 | €4 | -€33 | -89.8% |
| Financial charges | 65/66B | €1,097 | €1,276 | +€179 | +16.3% |
| Recurring financial charges | 65 | €1,097 | €1,276 | +€179 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €47,510 | €41,350 | -€6,160 | -13.0% |
| Income taxes | 67/77 | €16,564 | €14,000 | -€2,564 | -15.5% |
| Profit (loss) for the period | 9904 | €30,946 | €27,350 | -€3,596 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,946 | €27,350 | -€3,596 | -11.6% |
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 22 October 2026 via checked.be.