Benjero: 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.
Benjero
Largest movements
- Cash +€29,525
up €29,525 (+8247.1%), from €358 to €29,883
mainly Trade debts (+€36,547) and Tax, wage and social debts (+€18,829)
- Receivables within one year +€12,890
up €12,890 (+227.3%), from €5,672 to €18,563
of which Trade receivables: +€9,263
- Tangible fixed assets -€1,330
down €1,330 (-12.7%), from €10,503 to €9,173
of which Plant, machinery and equipment: -€1,501
- Trade debts +€36,547
up €36,547 (+308.8%), from €11,835 to €48,383
- Tax, wage and social debts +€18,829
up €18,829 (+136.4%), from €13,804 to €32,633
of which Taxes: +€14,288
- Other debts -€13,483
down €13,483 (-30.7%), from €43,863 to €30,380
- Gross operating margin -€20,848
down €20,848 (-23.3%), from €89,406 to €68,558
- Staff costs -€10,376
down €10,376 (-14.0%), from €73,993 to €63,617
- Other operating charges -€5,998
down €5,998 (-65.8%), from €9,113 to €3,114
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,380 | €81,466 | +€41,086 | +101.7% |
| Fixed assets | 21/28 | €18,547 | €17,217 | -€1,330 | -7.2% |
| Tangible fixed assets | 22/27 | €10,503 | €9,173 | -€1,330 | -12.7% |
| Plant, machinery and equipment | 23 | €6,872 | €5,371 | -€1,501 | -21.8% |
| Furniture and vehicles | 24 | €528 | €1,071 | +€543 | +102.9% |
| Other tangible fixed assets | 26 | €3,103 | €2,731 | -€372 | -12.0% |
| Financial fixed assets | 28 | €8,044 | €8,044 | = | 0.0% |
| Current assets | 29/58 | €21,833 | €64,249 | +€42,416 | +194.3% |
| Stocks and contracts in progress | 3 | €15,738 | €15,738 | = | 0.0% |
| Stocks | 30/36 | €15,738 | €15,738 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,672 | €18,563 | +€12,890 | +227.3% |
| Trade receivables | 40 | €5,592 | €14,855 | +€9,263 | +165.7% |
| Other amounts receivable | 41 | €80 | €3,707 | +€3,627 | +4508.9% |
| Cash at bank and in hand | 54/58 | €358 | €29,883 | +€29,525 | +8247.1% |
| Deferred charges and accrued income | 490/1 | €64 | €64 | = | 0.0% |
| Total equity and liabilities | 10/49 | €40,380 | €81,466 | +€41,086 | +101.7% |
| Equity | 10/15 | -€76,596 | -€77,404 | -€808 | -1.1% |
| Contributions | 10/11 | €15,300 | €15,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,896 | -€92,704 | -€808 | -0.9% |
| Amounts payable | 17/49 | €116,976 | €158,869 | +€41,894 | +35.8% |
| Amounts payable after more than one year | 17 | €47,473 | €47,473 | = | 0.0% |
| Financial debts | 170/4 | €10,607 | €10,607 | = | 0.0% |
| Other amounts payable | 178/9 | €36,866 | €36,866 | = | 0.0% |
| Amounts payable within one year | 42/48 | €69,502 | €111,396 | +€41,894 | +60.3% |
| Trade debts | 44 | €11,835 | €48,383 | +€36,547 | +308.8% |
| Suppliers | 440/4 | €11,835 | €48,383 | +€36,547 | +308.8% |
| Taxes, remuneration and social security | 45 | €13,804 | €32,633 | +€18,829 | +136.4% |
| Taxes | 450/3 | €5,962 | €20,250 | +€14,288 | +239.7% |
| Remuneration and social security | 454/9 | €7,843 | €12,383 | +€4,541 | +57.9% |
| Other amounts payable | 47/48 | €43,863 | €30,380 | -€13,483 | -30.7% |
| Remuneration, social security and pensions | 62 | €73,993 | €63,617 | -€10,376 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,715 | €2,434 | +€718 | +41.9% |
| Other operating charges | 640/8 | €9,113 | €3,114 | -€5,998 | -65.8% |
| Gross operating margin | 9900 | €89,406 | €68,558 | -€20,848 | -23.3% |
| Operating profit (loss) | 9901 | €4,585 | -€607 | -€5,192 | |
| Financial income | 75/76B | €664 | €9 | -€654 | -98.6% |
| Recurring financial income | 75 | €664 | €9 | -€654 | -98.6% |
| Financial charges | 65/66B | €190 | €210 | +€20 | +10.6% |
| Recurring financial charges | 65 | €190 | €210 | +€20 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €5,058 | -€808 | -€5,866 | |
| Income taxes | 67/77 | €165 | - | -€165 | |
| Profit (loss) for the period | 9904 | €4,893 | -€808 | -€5,701 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,893 | -€808 | -€5,701 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.