BENKA CONSULT: 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.
BENKA CONSULT
Largest movements
- Tangible fixed assets -€155,304
down €155,304 (-33.1%), from €469,811 to €314,507
of which Land and buildings: -€151,164
- Cash -€15,581
down €15,581 (-66.5%), from €23,439 to €7,858
mainly Other debts (-€285,200) and Smaller working-capital items (-€84)
- Other debts -€285,200
down €285,200 (-67.7%), from €421,200 to €136,000
- Profit (loss) carried forward +€114,399
up €114,399 (+99.4%), from -€115,115 to -€716
- Gross operating margin +€117,000
up €117,000 (+929%), from €12,601 to €129,601
- Depreciation -€12,837
down €12,837 (-49.6%), from €25,861 to €13,024
- Purchases and services +€6,056
up €6,056 (+48.9%), from €12,372 to €18,428
- Turnover -€2,335
down €2,335 (-11.5%), from €20,335 to €18,000
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.
Derived cash bridge
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 | €493,249 | €322,365 | -€170,885 | -34.6% |
| Fixed assets | 21/28 | €469,811 | €314,507 | -€155,304 | -33.1% |
| Tangible fixed assets | 22/27 | €469,811 | €314,507 | -€155,304 | -33.1% |
| Land and buildings | 22 | €465,671 | €314,507 | -€151,164 | -32.5% |
| Furniture and vehicles | 24 | €4,139 | €0 | -€4,139 | -100% |
| Current assets | 29/58 | €23,439 | €7,858 | -€15,581 | -66.5% |
| Cash at bank and in hand | 54/58 | €23,439 | €7,858 | -€15,581 | -66.5% |
| Total equity and liabilities | 10/49 | €493,249 | €322,365 | -€170,885 | -34.6% |
| Equity | 10/15 | €68,854 | €183,253 | +€114,399 | +166% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Reserves | 13 | €3,969 | €3,969 | = | 0.0% |
| Distributable reserves | 133 | €3,969 | €3,969 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,115 | -€716 | +€114,399 | +99.4% |
| Amounts payable | 17/49 | €424,396 | €139,112 | -€285,284 | -67.2% |
| Amounts payable within one year | 42/48 | €422,111 | €136,712 | -€285,399 | -67.6% |
| Trade debts | 44 | €911 | €712 | -€199 | -21.8% |
| Suppliers | 440/4 | €911 | €712 | -€199 | -21.8% |
| Other amounts payable | 47/48 | €421,200 | €136,000 | -€285,200 | -67.7% |
| Accrued charges and deferred income | 492/3 | €2,285 | €2,400 | +€115 | +5.0% |
| Turnover | 70 | €20,335 | €18,000 | -€2,335 | -11.5% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €12,372 | €18,428 | +€6,056 | +48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,861 | €13,024 | -€12,837 | -49.6% |
| Other operating charges | 640/8 | €3,061 | €2,011 | -€1,050 | -34.3% |
| Gross operating margin | 9900 | €12,601 | €129,601 | +€117,000 | +929% |
| Operating profit (loss) | 9901 | -€16,321 | €114,566 | +€130,887 | |
| Financial income | 75/76B | €45 | - | -€45 | |
| Recurring financial income | 75 | €45 | - | -€45 | |
| Financial charges | 65/66B | €180 | €180 | = | 0.0% |
| Recurring financial charges | 65 | €180 | €180 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,457 | €114,386 | +€130,842 | |
| Income taxes | 67/77 | €13 | -€13 | -€27 | |
| Profit (loss) for the period | 9904 | -€16,470 | €114,399 | +€130,869 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,470 | €114,399 | +€130,869 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.