BENJEDI: 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.
BENJEDI
Largest movements
- Cash -€21,484
down €21,484 (-39.7%), from €54,162 to €32,677
mainly Contributions, distributions and other (-€125,490) and Investment in fixed assets (net) (-€1,029)
- Receivables within one year -€14,620
down €14,620 (-14.5%), from €100,530 to €85,910
of which Other amounts receivable: -€54,620
- Tangible fixed assets -€4,648
down €4,648 (-27.3%), from €17,036 to €12,388
- Reserves -€121,619
down €121,619 (-78.2%), from €155,464 to €33,845
- Other debts +€70,066
up €70,066, from €0 to €70,066
- Profit (loss) carried forward +€8,210
up €8,210, from -€8,135 to €75
- Tax, wage and social debts +€3,843
up €3,843 (+1518.6%), from €253 to €4,096
- Gross operating margin +€48,207
up €48,207, from -€873 to €47,334
- Other operating charges +€19,478
up €19,478 (+3749.7%), from €519 to €19,997
- Taxes +€6,493
up €6,493, from €0 to €6,493
- Financial income -€2,353
down €2,353 (-100.0%), from €2,353 to €0
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 | €171,990 | €132,173 | -€39,817 | -23.2% |
| Fixed assets | 21/28 | €17,286 | €12,638 | -€4,648 | -26.9% |
| Tangible fixed assets | 22/27 | €17,036 | €12,388 | -€4,648 | -27.3% |
| Plant, machinery and equipment | 23 | €1,720 | €1,209 | -€511 | -29.7% |
| Furniture and vehicles | 24 | €4,431 | €2,194 | -€2,238 | -50.5% |
| Other tangible fixed assets | 26 | €10,885 | €8,985 | -€1,900 | -17.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €154,704 | €119,535 | -€35,169 | -22.7% |
| Amounts receivable within one year | 40/41 | €100,530 | €85,910 | -€14,620 | -14.5% |
| Trade receivables | 40 | €18,000 | €58,000 | +€40,000 | +222.2% |
| Other amounts receivable | 41 | €82,530 | €27,910 | -€54,620 | -66.2% |
| Cash at bank and in hand | 54/58 | €54,162 | €32,677 | -€21,484 | -39.7% |
| Deferred charges and accrued income | 490/1 | €12 | €947 | +€935 | +7788.1% |
| Total equity and liabilities | 10/49 | €171,990 | €132,173 | -€39,817 | -23.2% |
| Equity | 10/15 | €165,929 | €52,521 | -€113,408 | -68.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €155,464 | €33,845 | -€121,619 | -78.2% |
| Distributable reserves | 133 | €155,464 | €33,845 | -€121,619 | -78.2% |
| Profit (loss) carried forward | 14 | -€8,135 | €75 | +€8,210 | |
| Amounts payable | 17/49 | €6,061 | €79,652 | +€73,592 | +1214.2% |
| Amounts payable within one year | 42/48 | €6,061 | €79,652 | +€73,592 | +1214.2% |
| Current portion of amounts payable after more than one year | 42 | €4,602 | €4,587 | -€15 | -0.3% |
| Financial debts | 43 | €308 | €369 | +€61 | +20.0% |
| Credit institutions | 430/8 | €308 | €369 | +€61 | +20.0% |
| Trade debts | 44 | €898 | €534 | -€364 | -40.5% |
| Suppliers | 440/4 | €898 | €534 | -€364 | -40.5% |
| Taxes, remuneration and social security | 45 | €253 | €4,096 | +€3,843 | +1518.6% |
| Taxes | 450/3 | €253 | €4,096 | +€3,843 | +1518.6% |
| Other amounts payable | 47/48 | €0 | €70,066 | +€70,066 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,703 | €5,677 | -€26 | -0.5% |
| Other operating charges | 640/8 | €519 | €19,997 | +€19,478 | +3749.7% |
| Gross operating margin | 9900 | -€873 | €47,334 | +€48,207 | |
| Operating profit (loss) | 9901 | -€7,096 | €21,660 | +€28,755 | |
| Financial income | 75/76B | €2,353 | €0 | -€2,353 | -100.0% |
| Recurring financial income | 75 | €2,353 | €0 | -€2,353 | -100.0% |
| Financial charges | 65/66B | €3,392 | €3,085 | -€307 | -9.1% |
| Recurring financial charges | 65 | €3,392 | €3,085 | -€307 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,135 | €18,574 | +€26,710 | |
| Income taxes | 67/77 | €0 | €6,493 | +€6,493 | |
| Profit (loss) for the period | 9904 | -€8,135 | €12,082 | +€20,217 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,135 | €12,082 | +€20,217 |
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 6 October 2026 via checked.be.