BENJAMIN INVEST: 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.
BENJAMIN INVEST
Largest movements
- Receivables within one year +€105,067
up €105,067 (+110%), from €95,374 to €200,441
of which Other amounts receivable: +€69,977
- Cash -€13,546
down €13,546 (-52.1%), from €25,983 to €12,437
mainly Receivables within one year (-€105,067) and Debts after one year (-€62,500)
- Profit (loss) carried forward +€212,797
up €212,797 (+102%), from €209,088 to €421,885
- Debts after one year -€62,500
down €62,500 (-10.0%), from €625,000 to €562,500
of which Financial debts: -€62,500
- Other debts -€59,998
down €59,998 (-37.3%), from €160,800 to €100,802
- Gross operating margin -€9,953
down €9,953 (-27.3%), from €36,504 to €26,551
- Financial charges -€2,251
down €2,251 (-14.4%), from €15,677 to €13,426
- Taxes +€603
up €603 (+25.1%), from €2,406 to €3,009
- Financial income +€415
up €415 (+0.2%), from €202,779 to €203,194
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 | €1,121,357 | €1,212,879 | +€91,522 | +8.2% |
| Fixed assets | 21/28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Current assets | 29/58 | €121,357 | €212,879 | +€91,522 | +75.4% |
| Amounts receivable within one year | 40/41 | €95,374 | €200,441 | +€105,067 | +110% |
| Trade receivables | 40 | €8,470 | €43,560 | +€35,090 | +414% |
| Other amounts receivable | 41 | €86,904 | €156,881 | +€69,977 | +80.5% |
| Cash at bank and in hand | 54/58 | €25,983 | €12,437 | -€13,546 | -52.1% |
| Total equity and liabilities | 10/49 | €1,121,357 | €1,212,879 | +€91,522 | +8.2% |
| Equity | 10/15 | €259,088 | €471,885 | +€212,797 | +82.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €209,088 | €421,885 | +€212,797 | +102% |
| Amounts payable | 17/49 | €862,269 | €740,994 | -€121,275 | -14.1% |
| Amounts payable after more than one year | 17 | €625,000 | €562,500 | -€62,500 | -10.0% |
| Financial debts | 170/4 | €375,000 | €312,500 | -€62,500 | -16.7% |
| Other amounts payable | 178/9 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €237,269 | €178,494 | -€58,775 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €62,500 | €62,500 | = | 0.0% |
| Trade debts | 44 | €26 | €9 | -€17 | -64.0% |
| Suppliers | 440/4 | €26 | €9 | -€17 | -64.0% |
| Taxes, remuneration and social security | 45 | €13,943 | €15,183 | +€1,240 | +8.9% |
| Taxes | 450/3 | €11,943 | €12,638 | +€695 | +5.8% |
| Remuneration and social security | 454/9 | €2,000 | €2,545 | +€545 | +27.2% |
| Other amounts payable | 47/48 | €160,800 | €100,802 | -€59,998 | -37.3% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.9% |
| Gross operating margin | 9900 | €36,504 | €26,551 | -€9,953 | -27.3% |
| Operating profit (loss) | 9901 | €36,005 | €26,038 | -€9,967 | -27.7% |
| Financial income | 75/76B | €202,779 | €203,194 | +€415 | +0.2% |
| Recurring financial income | 75 | €202,779 | €203,194 | +€415 | +0.2% |
| Financial charges | 65/66B | €15,677 | €13,426 | -€2,251 | -14.4% |
| Recurring financial charges | 65 | €15,677 | €13,426 | -€2,251 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €223,107 | €215,806 | -€7,301 | -3.3% |
| Income taxes | 67/77 | €2,406 | €3,009 | +€603 | +25.1% |
| Profit (loss) for the period | 9904 | €220,701 | €212,797 | -€7,904 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €220,701 | €212,797 | -€7,904 | -3.6% |
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 23 October 2026 via checked.be.