BENJIMMO: 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.
BENJIMMO
Largest movements
- Receivables within one year +€8,826
up €8,826 (+44.8%), from €19,690 to €28,515
- Tangible fixed assets -€2,234
down €2,234 (-4.2%), from €53,266 to €51,031
of which Land and buildings: -€1,633
- Reserves +€5,104
up €5,104 (+466.9%), from €1,093 to €6,197
- Other debts +€4,000
up €4,000 (+170.8%), from €2,342 to €6,342
- Profit (loss) carried forward -€1,763
down €1,763 (-32.5%), from €5,429 to €3,665
- Taxes +€562
up €562 (+86.0%), from €654 to €1,216
- Gross operating margin +€409
up €409 (+6.0%), from €6,781 to €7,190
- Financial income +€300
up €300 (+29.8%), from €1,006 to €1,306
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 | €73,151 | €79,784 | +€6,633 | +9.1% |
| Fixed assets | 21/28 | €53,266 | €51,031 | -€2,234 | -4.2% |
| Tangible fixed assets | 22/27 | €53,266 | €51,031 | -€2,234 | -4.2% |
| Land and buildings | 22 | €47,901 | €46,267 | -€1,633 | -3.4% |
| Plant, machinery and equipment | 23 | €5,365 | €4,764 | -€601 | -11.2% |
| Current assets | 29/58 | €19,885 | €28,752 | +€8,867 | +44.6% |
| Amounts receivable within one year | 40/41 | €19,690 | €28,515 | +€8,826 | +44.8% |
| Other amounts receivable | 41 | €19,690 | €28,515 | +€8,826 | +44.8% |
| Cash at bank and in hand | 54/58 | €195 | €237 | +€42 | +21.3% |
| Total equity and liabilities | 10/49 | €73,151 | €79,784 | +€6,633 | +9.1% |
| Equity | 10/15 | €68,495 | €71,836 | +€3,341 | +4.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,093 | €6,197 | +€5,104 | +466.9% |
| Non-distributable reserves | 130/1 | €1,093 | €6,197 | +€5,104 | +466.9% |
| Legal reserve | 130 | €1,093 | €6,197 | +€5,104 | +466.9% |
| Profit (loss) carried forward | 14 | €5,429 | €3,665 | -€1,763 | -32.5% |
| Amounts payable | 17/49 | €4,655 | €7,948 | +€3,292 | +70.7% |
| Amounts payable within one year | 42/48 | €4,655 | €7,948 | +€3,292 | +70.7% |
| Trade debts | 44 | €393 | €390 | -€3 | -0.9% |
| Suppliers | 440/4 | €393 | €390 | -€3 | -0.9% |
| Taxes, remuneration and social security | 45 | €1,920 | €1,216 | -€704 | -36.7% |
| Taxes | 450/3 | €1,920 | €1,216 | -€704 | -36.7% |
| Other amounts payable | 47/48 | €2,342 | €6,342 | +€4,000 | +170.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,234 | €2,234 | = | 0.0% |
| Other operating charges | 640/8 | €1,601 | €1,652 | +€51 | +3.2% |
| Gross operating margin | 9900 | €6,781 | €7,190 | +€409 | +6.0% |
| Operating profit (loss) | 9901 | €2,946 | €3,304 | +€358 | +12.2% |
| Financial income | 75/76B | €1,006 | €1,306 | +€300 | +29.8% |
| Recurring financial income | 75 | €1,006 | €1,306 | +€300 | +29.8% |
| Financial charges | 65/66B | €55 | €53 | -€2 | -3.6% |
| Recurring financial charges | 65 | €55 | €53 | -€2 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €3,897 | €4,557 | +€660 | +17.0% |
| Income taxes | 67/77 | €654 | €1,216 | +€562 | +86.0% |
| Profit (loss) for the period | 9904 | €3,243 | €3,341 | +€98 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,243 | €3,341 | +€98 | +3.0% |
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 30 September 2026 via checked.be.