Benjamiñho: 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.
Benjamiñho
Largest movements
- Cash +€24,024
up €24,024 (+43.8%), from €54,830 to €78,853
mainly Net result for the year (+€21,967) and Depreciation (+€10,420)
- Tangible fixed assets -€10,420
down €10,420 (-88.3%), from €11,804 to €1,384
of which Furniture and vehicles: -€9,132
- Receivables within one year +€2,443
up €2,443 (+9.0%), from €27,173 to €29,615
of which Trade receivables: +€3,851
- Reserves +€21,967
up €21,967 (+31.0%), from €70,928 to €92,896
- Current portion of long-term debt -€6,917
down €6,917 (-74.8%), from €9,241 to €2,324
- Trade debts +€5,989
up €5,989 (+228%), from €2,627 to €8,616
- Tax, wage and social debts -€3,983
down €3,983 (-70.1%), from €5,685 to €1,702
of which Remuneration and social security: -€2,365
- Debts after one year -€2,324
down €2,324 (-100%), from €2,324 to €0
- Gross operating margin +€15,007
up €15,007 (+55.9%), from €26,868 to €41,874
- Taxes +€2,720
up €2,720 (+49.9%), from €5,450 to €8,170
- Financial income +€801
up €801 (+7,281%), from €11 to €812
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 | €93,806 | €109,853 | +€16,046 | +17.1% |
| Fixed assets | 21/28 | €11,804 | €1,384 | -€10,420 | -88.3% |
| Tangible fixed assets | 22/27 | €11,804 | €1,384 | -€10,420 | -88.3% |
| Plant, machinery and equipment | 23 | €2,672 | €1,384 | -€1,288 | -48.2% |
| Furniture and vehicles | 24 | €9,132 | €0 | -€9,132 | -100% |
| Current assets | 29/58 | €82,002 | €108,468 | +€26,466 | +32.3% |
| Amounts receivable within one year | 40/41 | €27,173 | €29,615 | +€2,443 | +9.0% |
| Trade receivables | 40 | €25,571 | €29,422 | +€3,851 | +15.1% |
| Other amounts receivable | 41 | €1,601 | €193 | -€1,408 | -87.9% |
| Cash at bank and in hand | 54/58 | €54,830 | €78,853 | +€24,024 | +43.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €93,806 | €109,853 | +€16,046 | +17.1% |
| Equity | 10/15 | €73,928 | €95,896 | +€21,967 | +29.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €70,928 | €92,896 | +€21,967 | +31.0% |
| Distributable reserves | 133 | €70,928 | €92,896 | +€21,967 | +31.0% |
| Amounts payable | 17/49 | €19,878 | €13,957 | -€5,921 | -29.8% |
| Amounts payable after more than one year | 17 | €2,324 | €0 | -€2,324 | -100% |
| Financial debts | 170/4 | €2,324 | €0 | -€2,324 | -100% |
| Amounts payable within one year | 42/48 | €17,554 | €13,957 | -€3,597 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €9,241 | €2,324 | -€6,917 | -74.8% |
| Trade debts | 44 | €2,627 | €8,616 | +€5,989 | +228% |
| Suppliers | 440/4 | €2,627 | €8,616 | +€5,989 | +228% |
| Taxes, remuneration and social security | 45 | €5,685 | €1,702 | -€3,983 | -70.1% |
| Taxes | 450/3 | €3,320 | €1,702 | -€1,618 | -48.7% |
| Remuneration and social security | 454/9 | €2,365 | €0 | -€2,365 | -100% |
| Other amounts payable | 47/48 | - | €1,315 | +€1,315 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,420 | €10,420 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,536 | €1,424 | -€112 | -7.3% |
| Gross operating margin | 9900 | €26,868 | €41,874 | +€15,007 | +55.9% |
| Operating profit (loss) | 9901 | €14,912 | €30,031 | +€15,119 | +101% |
| Financial income | 75/76B | €11 | €812 | +€801 | +7,281% |
| Recurring financial income | 75 | €11 | €812 | +€801 | +7,281% |
| Financial charges | 65/66B | €328 | €706 | +€377 | +115% |
| Recurring financial charges | 65 | €328 | €706 | +€377 | +115% |
| Profit (loss) for the period before taxes | 9903 | €14,595 | €30,137 | +€15,542 | +106% |
| Income taxes | 67/77 | €5,450 | €8,170 | +€2,720 | +49.9% |
| Profit (loss) for the period | 9904 | €9,145 | €21,967 | +€12,823 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €9,145 | €21,967 | +€12,823 | +140% |
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 24 October 2026 via checked.be.