Benje: 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.
Benje
Largest movements
- Cash -€25,736
down €25,736 (-39.4%), from €65,367 to €39,631
mainly Tax, wage and social debts (-€31,689) and Deferred charges and accrued income (-€7,847)
- Deferred charges and accrued income +€7,847
new in 2025: €7,847
- Tax, wage and social debts -€31,689
down €31,689 (-57.5%), from €55,158 to €23,469
of which Taxes: -€34,158
- Contributions +€5,000
new in 2025: €5,000
- Trade debts +€4,830
up €4,830 (+710.1%), from €680 to €5,511
- Reserves +€4,475
up €4,475 (+3.3%), from €134,407 to €138,882
- Gross operating margin -€51,435
down €51,435 (-79.4%), from €64,761 to €13,326
- Taxes -€13,340
down €13,340 (-77.5%), from €17,222 to €3,881
- Financial charges +€896
up €896 (+69.9%), from €1,281 to €2,177
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 | €190,516 | €174,528 | -€15,987 | -8.4% |
| Fixed assets | 21/28 | €149 | €1,860 | +€1,711 | +1147.2% |
| Tangible fixed assets | 22/27 | €149 | - | -€149 | |
| Furniture and vehicles | 24 | €149 | - | -€149 | |
| Financial fixed assets | 28 | - | €1,860 | +€1,860 | |
| Current assets | 29/58 | €190,367 | €172,668 | -€17,698 | -9.3% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €191 | +€191 | |
| Other amounts receivable | 41 | - | €191 | +€191 | |
| Cash at bank and in hand | 54/58 | €65,367 | €39,631 | -€25,736 | -39.4% |
| Deferred charges and accrued income | 490/1 | - | €7,847 | +€7,847 | |
| Total equity and liabilities | 10/49 | €190,516 | €174,528 | -€15,987 | -8.4% |
| Equity | 10/15 | €134,407 | €143,882 | +€9,475 | +7.0% |
| Contributions | 10/11 | - | €5,000 | +€5,000 | |
| Reserves | 13 | €134,407 | €138,882 | +€4,475 | +3.3% |
| Distributable reserves | 133 | €134,407 | €138,882 | +€4,475 | +3.3% |
| Amounts payable | 17/49 | €56,109 | €30,646 | -€25,463 | -45.4% |
| Amounts payable within one year | 42/48 | €56,109 | €30,646 | -€25,463 | -45.4% |
| Trade debts | 44 | €680 | €5,511 | +€4,830 | +710.1% |
| Suppliers | 440/4 | €680 | €5,511 | +€4,830 | +710.1% |
| Taxes, remuneration and social security | 45 | €55,158 | €23,469 | -€31,689 | -57.5% |
| Taxes | 450/3 | €55,158 | €21,000 | -€34,158 | -61.9% |
| Remuneration and social security | 454/9 | - | €2,469 | +€2,469 | |
| Other amounts payable | 47/48 | €271 | €1,666 | +€1,395 | +515.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276 | €149 | -€127 | -46.0% |
| Other operating charges | 640/8 | €1,659 | €1,023 | -€636 | -38.3% |
| Gross operating margin | 9900 | €64,761 | €13,326 | -€51,435 | -79.4% |
| Operating profit (loss) | 9901 | €62,826 | €12,153 | -€50,673 | -80.7% |
| Financial income | 75/76B | - | €46 | +€46 | |
| Recurring financial income | 75 | - | €46 | +€46 | |
| Financial charges | 65/66B | €1,281 | €2,177 | +€896 | +69.9% |
| Recurring financial charges | 65 | €1,281 | €2,177 | +€896 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | €61,545 | €10,023 | -€51,522 | -83.7% |
| Income taxes | 67/77 | €17,222 | €3,881 | -€13,340 | -77.5% |
| Profit (loss) for the period | 9904 | €44,323 | €6,141 | -€38,182 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,323 | €6,141 | -€38,182 | -86.1% |
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 1 October 2026 via checked.be.