Benj&Soto: 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.
Benj&Soto
Largest movements
- Tangible fixed assets -€3,738
down €3,738 (-23.5%), from €15,926 to €12,188
- Cash +€929
up €929 (+414%), from €225 to €1,154
mainly Net result for the year (+€56,934) and Depreciation (+€3,738)
- Profit (loss) carried forward +€56,934
up €56,934 (+15.7%), from -€363,264 to -€306,331
- Other debts -€30,808
down €30,808 (-65.8%), from €46,829 to €16,020
- Contributions -€30,000
down €30,000 (-8.8%), from €340,000 to €310,000
- Accrued charges and deferred income +€827
new in 2025: €827
- Tax, wage and social debts +€499
up €499 (+22.4%), from €2,227 to €2,725
- Gross operating margin +€41,960
up €41,960 (+208%), from €20,179 to €62,139
- Financial charges +€1,069
up €1,069 (+7,576%), from €14 to €1,083
- Depreciation +€973
up €973 (+35.2%), from €2,765 to €3,738
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 | €26,396 | €23,897 | -€2,499 | -9.5% |
| Fixed assets | 21/28 | €15,926 | €12,188 | -€3,738 | -23.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €15,926 | €12,188 | -€3,738 | -23.5% |
| Furniture and vehicles | 24 | €15,926 | €12,188 | -€3,738 | -23.5% |
| Current assets | 29/58 | €10,470 | €11,709 | +€1,239 | +11.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €10,069 | €10,178 | +€109 | +1.1% |
| Trade receivables | 40 | €9,890 | €10,000 | +€110 | +1.1% |
| Other amounts receivable | 41 | €179 | €178 | -€1 | -0.5% |
| Cash at bank and in hand | 54/58 | €225 | €1,154 | +€929 | +414% |
| Deferred charges and accrued income | 490/1 | €177 | €377 | +€201 | +114% |
| Total equity and liabilities | 10/49 | €26,396 | €23,897 | -€2,499 | -9.5% |
| Equity | 10/15 | -€23,264 | €3,669 | +€26,934 | |
| Contributions | 10/11 | €340,000 | €310,000 | -€30,000 | -8.8% |
| Profit (loss) carried forward | 14 | -€363,264 | -€306,331 | +€56,934 | +15.7% |
| Amounts payable | 17/49 | €49,660 | €20,227 | -€29,433 | -59.3% |
| Amounts payable within one year | 42/48 | €49,660 | €19,400 | -€30,260 | -60.9% |
| Trade debts | 44 | €605 | €655 | +€50 | +8.2% |
| Suppliers | 440/4 | €605 | €655 | +€50 | +8.2% |
| Taxes, remuneration and social security | 45 | €2,227 | €2,725 | +€499 | +22.4% |
| Taxes | 450/3 | €2,227 | €2,725 | +€499 | +22.4% |
| Other amounts payable | 47/48 | €46,829 | €16,020 | -€30,808 | -65.8% |
| Accrued charges and deferred income | 492/3 | - | €827 | +€827 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,765 | €3,738 | +€973 | +35.2% |
| Other operating charges | 640/8 | €978 | €513 | -€464 | -47.5% |
| Non-recurring operating charges | 66A | €2,377 | €0 | -€2,377 | -100% |
| Gross operating margin | 9900 | €20,179 | €62,139 | +€41,960 | +208% |
| Operating profit (loss) | 9901 | €14,059 | €57,887 | +€43,829 | +312% |
| Financial income | 75/76B | €0 | €205 | +€205 | |
| Recurring financial income | 75 | €0 | €205 | +€205 | |
| Financial charges | 65/66B | €14 | €1,083 | +€1,069 | +7,576% |
| Recurring financial charges | 65 | €14 | €1,083 | +€1,069 | +7,576% |
| Profit (loss) for the period before taxes | 9903 | €14,045 | €57,009 | +€42,964 | +306% |
| Income taxes | 67/77 | €53 | €75 | +€22 | +41.5% |
| Profit (loss) for the period | 9904 | €13,991 | €56,934 | +€42,942 | +307% |
| Profit (loss) for the period to be appropriated | 9905 | €13,991 | €56,934 | +€42,942 | +307% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.