BenIT Consultancy BV: 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.
BenIT Consultancy BV
Largest movements
- Tangible fixed assets +€28,082
up €28,082 (+307%), from €9,160 to €37,241
- Cash +€12,593
up €12,593 (+49.4%), from €25,487 to €38,080
mainly Net result for the year (+€35,659) and Depreciation (+€6,661)
- Receivables within one year -€6,026
down €6,026 (-34.5%), from €17,467 to €11,441
of which Other amounts receivable: -€9,976
- Deferred charges and accrued income -€2,706
down €2,706 (-87.3%), from €3,098 to €392
- Profit (loss) carried forward +€35,659
up €35,659 (+97.6%), from €36,551 to €72,210
- Tax, wage and social debts -€3,978
down €3,978 (-48.5%), from €8,195 to €4,217
of which Taxes: -€3,360
- Accrued charges and deferred income +€1,800
new in 2025: €1,800
- Other debts -€1,387
down €1,387 (-52.8%), from €2,626 to €1,239
- Gross operating margin +€5,145
up €5,145 (+10.6%), from €48,571 to €53,716
- Taxes +€934
up €934 (+10.3%), from €9,061 to €9,994
- Depreciation +€539
up €539 (+8.8%), from €6,122 to €6,661
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 | €55,212 | €87,155 | +€31,943 | +57.9% |
| Fixed assets | 21/28 | €9,160 | €37,241 | +€28,082 | +307% |
| Tangible fixed assets | 22/27 | €9,160 | €37,241 | +€28,082 | +307% |
| Furniture and vehicles | 24 | €9,160 | €37,241 | +€28,082 | +307% |
| Current assets | 29/58 | €46,052 | €49,914 | +€3,862 | +8.4% |
| Amounts receivable within one year | 40/41 | €17,467 | €11,441 | -€6,026 | -34.5% |
| Trade receivables | 40 | €6,467 | €10,418 | +€3,951 | +61.1% |
| Other amounts receivable | 41 | €11,000 | €1,024 | -€9,976 | -90.7% |
| Cash at bank and in hand | 54/58 | €25,487 | €38,080 | +€12,593 | +49.4% |
| Deferred charges and accrued income | 490/1 | €3,098 | €392 | -€2,706 | -87.3% |
| Total equity and liabilities | 10/49 | €55,212 | €87,155 | +€31,943 | +57.9% |
| Equity | 10/15 | €41,551 | €77,210 | +€35,659 | +85.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,551 | €72,210 | +€35,659 | +97.6% |
| Amounts payable | 17/49 | €13,660 | €9,945 | -€3,715 | -27.2% |
| Amounts payable within one year | 42/48 | €13,660 | €8,145 | -€5,515 | -40.4% |
| Trade debts | 44 | €2,839 | €2,689 | -€150 | -5.3% |
| Suppliers | 440/4 | €2,839 | €2,689 | -€150 | -5.3% |
| Taxes, remuneration and social security | 45 | €8,195 | €4,217 | -€3,978 | -48.5% |
| Taxes | 450/3 | €7,578 | €4,217 | -€3,360 | -44.3% |
| Remuneration and social security | 454/9 | €617 | - | -€617 | |
| Other amounts payable | 47/48 | €2,626 | €1,239 | -€1,387 | -52.8% |
| Accrued charges and deferred income | 492/3 | - | €1,800 | +€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,122 | €6,661 | +€539 | +8.8% |
| Other operating charges | 640/8 | €1,242 | €1,330 | +€88 | +7.1% |
| Gross operating margin | 9900 | €48,571 | €53,716 | +€5,145 | +10.6% |
| Operating profit (loss) | 9901 | €41,207 | €45,725 | +€4,518 | +11.0% |
| Financial charges | 65/66B | €72 | €72 | -€0 | -0.2% |
| Recurring financial charges | 65 | €72 | €72 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €41,134 | €45,653 | +€4,518 | +11.0% |
| Income taxes | 67/77 | €9,061 | €9,994 | +€934 | +10.3% |
| Profit (loss) for the period | 9904 | €32,074 | €35,659 | +€3,585 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,074 | €35,659 | +€3,585 | +11.2% |
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 17 October 2026 via checked.be.