BENJAM SOLEIL: 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.
BENJAM SOLEIL
Largest movements
- Receivables within one year +€310,186
up €310,186 (+15699.6%), from €1,976 to €312,162
of which Other amounts receivable: +€273,886
- Receivables after one year -€94,718
no longer reported in 2025 (was €94,718)
- Cash +€29,488
up €29,488 (+28.7%), from €102,882 to €132,369
mainly Debts after one year (+€150,000) and Net result for the year (+€106,904)
- Deferred charges and accrued income +€5,092
new in 2025: €5,092
- Financial fixed assets +€4,980
up €4,980, from €0 to €4,980
- Debts after one year +€150,000
new in 2025: €150,000
- Profit (loss) carried forward +€106,904
up €106,904 (+65.0%), from €164,372 to €271,276
- Tax, wage and social debts +€6,198
up €6,198 (+18.5%), from €33,568 to €39,766
of which Remuneration and social security: +€5,000
- Gross operating margin +€14,005
up €14,005 (+11.7%), from €120,160 to €134,165
- Financial income +€6,220
up €6,220 (+510.7%), from €1,218 to €7,438
- Taxes +€4,783
up €4,783 (+18.5%), from €25,823 to €30,606
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 | €203,325 | €462,711 | +€259,386 | +127.6% |
| Fixed assets | 21/28 | €3,750 | €13,089 | +€9,339 | +249.0% |
| Tangible fixed assets | 22/27 | €3,750 | €8,109 | +€4,359 | +116.2% |
| Furniture and vehicles | 24 | €3,750 | €3,867 | +€117 | +3.1% |
| Other tangible fixed assets | 26 | - | €4,242 | +€4,242 | |
| Financial fixed assets | 28 | €0 | €4,980 | +€4,980 | |
| Current assets | 29/58 | €199,575 | €449,623 | +€250,047 | +125.3% |
| Amounts receivable after more than one year | 29 | €94,718 | - | -€94,718 | |
| Other amounts receivable | 291 | €94,718 | - | -€94,718 | |
| Amounts receivable within one year | 40/41 | €1,976 | €312,162 | +€310,186 | +15699.6% |
| Trade receivables | 40 | - | €36,300 | +€36,300 | |
| Other amounts receivable | 41 | €1,976 | €275,862 | +€273,886 | +13862.3% |
| Cash at bank and in hand | 54/58 | €102,882 | €132,369 | +€29,488 | +28.7% |
| Deferred charges and accrued income | 490/1 | - | €5,092 | +€5,092 | |
| Total equity and liabilities | 10/49 | €203,325 | €462,711 | +€259,386 | +127.6% |
| Equity | 10/15 | €165,872 | €272,776 | +€106,904 | +64.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,372 | €271,276 | +€106,904 | +65.0% |
| Amounts payable | 17/49 | €37,453 | €189,935 | +€152,482 | +407.1% |
| Amounts payable after more than one year | 17 | - | €150,000 | +€150,000 | |
| Financial debts | 170/4 | - | €150,000 | +€150,000 | |
| Amounts payable within one year | 42/48 | €37,453 | €39,935 | +€2,482 | +6.6% |
| Trade debts | 44 | €2,527 | €169 | -€2,358 | -93.3% |
| Suppliers | 440/4 | €2,527 | €169 | -€2,358 | -93.3% |
| Taxes, remuneration and social security | 45 | €33,568 | €39,766 | +€6,198 | +18.5% |
| Taxes | 450/3 | €33,568 | €34,766 | +€1,198 | +3.6% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €1,358 | - | -€1,358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,196 | €1,999 | +€803 | +67.1% |
| Other operating charges | 640/8 | €220 | €1,327 | +€1,107 | +503.1% |
| Gross operating margin | 9900 | €120,160 | €134,165 | +€14,005 | +11.7% |
| Operating profit (loss) | 9901 | €118,744 | €130,839 | +€12,095 | +10.2% |
| Financial income | 75/76B | €1,218 | €7,438 | +€6,220 | +510.7% |
| Recurring financial income | 75 | €1,218 | €7,438 | +€6,220 | +510.7% |
| Financial charges | 65/66B | €87 | €767 | +€681 | +786.8% |
| Recurring financial charges | 65 | €87 | €767 | +€681 | +786.8% |
| Profit (loss) for the period before taxes | 9903 | €119,875 | €137,510 | +€17,634 | +14.7% |
| Income taxes | 67/77 | €25,823 | €30,606 | +€4,783 | +18.5% |
| Profit (loss) for the period | 9904 | €94,052 | €106,904 | +€12,852 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €94,052 | €106,904 | +€12,852 | +13.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.