BENJEE Consulting: 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.
BENJEE Consulting
Largest movements
- Receivables within one year +€39,656
up €39,656 (+113.6%), from €34,907 to €74,563
of which Trade receivables: +€28,691
- Cash +€21,438
up €21,438 (+106.6%), from €20,107 to €41,545
mainly Provisions (+€30,600) and Trade debts (+€16,339)
- Tangible fixed assets -€3,909
down €3,909 (-7.7%), from €50,634 to €46,725
of which Furniture and vehicles: -€2,496
- Provisions +€30,600
new in 2025: €30,600
- Trade debts +€16,339
up €16,339 (+994.0%), from €1,644 to €17,982
- Reserves +€12,799
up €12,799 (+42.4%), from €30,205 to €43,005
of which Distributable reserves: +€12,799
- Debts after one year -€2,571
down €2,571 (-37.4%), from €6,872 to €4,301
- Gross operating margin +€31,915
up €31,915 (+76.7%), from €41,631 to €73,545
- Provisions +€30,600
new in 2025: €30,600
- Taxes +€6,734
up €6,734 (+86.5%), from €7,785 to €14,519
- Depreciation +€6,372
up €6,372 (+71.6%), from €8,894 to €15,266
- Other operating charges -€3,600
no longer reported in 2025 (was €3,600)
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 | €109,647 | €167,658 | +€58,011 | +52.9% |
| Fixed assets | 21/28 | €51,434 | €47,525 | -€3,909 | -7.6% |
| Tangible fixed assets | 22/27 | €50,634 | €46,725 | -€3,909 | -7.7% |
| Land and buildings | 22 | €16,565 | €15,901 | -€664 | -4.0% |
| Plant, machinery and equipment | 23 | €6,389 | €5,641 | -€748 | -11.7% |
| Furniture and vehicles | 24 | €27,679 | €25,183 | -€2,496 | -9.0% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €58,213 | €120,133 | +€61,920 | +106.4% |
| Amounts receivable within one year | 40/41 | €34,907 | €74,563 | +€39,656 | +113.6% |
| Trade receivables | 40 | - | €28,691 | +€28,691 | |
| Other amounts receivable | 41 | €34,907 | €45,872 | +€10,965 | +31.4% |
| Cash at bank and in hand | 54/58 | €20,107 | €41,545 | +€21,438 | +106.6% |
| Deferred charges and accrued income | 490/1 | €3,199 | €4,025 | +€825 | +25.8% |
| Total equity and liabilities | 10/49 | €109,647 | €167,658 | +€58,011 | +52.9% |
| Equity | 10/15 | €94,858 | €107,657 | +€12,799 | +13.5% |
| Contributions | 10/11 | €6,867 | €6,867 | = | 0.0% |
| Reserves | 13 | €30,205 | €43,005 | +€12,799 | +42.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €28,345 | €41,145 | +€12,799 | +45.2% |
| Profit (loss) carried forward | 14 | €57,786 | €57,786 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €30,600 | +€30,600 | |
| Provisions for liabilities and charges | 160/5 | - | €30,600 | +€30,600 | |
| Other liabilities and charges | 164/5 | - | €30,600 | +€30,600 | |
| Amounts payable | 17/49 | €14,789 | €29,401 | +€14,612 | +98.8% |
| Amounts payable after more than one year | 17 | €6,872 | €4,301 | -€2,571 | -37.4% |
| Financial debts | 170/4 | €6,872 | €4,301 | -€2,571 | -37.4% |
| Amounts payable within one year | 42/48 | €7,917 | €25,099 | +€17,182 | +217.0% |
| Current portion of amounts payable after more than one year | 42 | €2,463 | €2,571 | +€107 | +4.4% |
| Financial debts | 43 | €17 | - | -€17 | |
| Credit institutions | 430/8 | €17 | - | -€17 | |
| Trade debts | 44 | €1,644 | €17,982 | +€16,339 | +994.0% |
| Suppliers | 440/4 | €1,644 | €17,982 | +€16,339 | +994.0% |
| Taxes, remuneration and social security | 45 | €3,792 | €4,546 | +€754 | +19.9% |
| Taxes | 450/3 | €3,792 | €2,546 | -€1,246 | -32.9% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €384 | €1,772 | +€1,388 | +361.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,894 | €15,266 | +€6,372 | +71.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €30,600 | +€30,600 | |
| Other operating charges | 640/8 | €3,600 | - | -€3,600 | |
| Gross operating margin | 9900 | €41,631 | €73,545 | +€31,915 | +76.7% |
| Operating profit (loss) | 9901 | €28,752 | €25,907 | -€2,845 | -9.9% |
| Financial income | 75/76B | €1,758 | €2,120 | +€362 | +20.6% |
| Recurring financial income | 75 | €1,758 | €2,120 | +€362 | +20.6% |
| Financial charges | 65/66B | €850 | €708 | -€141 | -16.6% |
| Recurring financial charges | 65 | €850 | €708 | -€141 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €29,661 | €27,318 | -€2,343 | -7.9% |
| Income taxes | 67/77 | €7,785 | €14,519 | +€6,734 | +86.5% |
| Profit (loss) for the period | 9904 | €21,876 | €12,799 | -€9,077 | -41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,876 | €12,799 | -€9,077 | -41.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.