BENKACHOR: 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.
BENKACHOR
Largest movements
- Receivables within one year -€59,723
down €59,723 (-97.8%), from €61,068 to €1,345
of which Other amounts receivable: -€59,723
- Stocks and contracts +€9,200
up €9,200 (+83.6%), from €11,000 to €20,200
- Tangible fixed assets -€2,878
down €2,878 (-50.0%), from €5,756 to €2,878
- Cash -€917
down €917 (-23.7%), from €3,870 to €2,952
mainly Trade debts (-€33,266) and Net result for the year (-€21,951)
- Trade debts -€33,266
down €33,266 (-94.7%), from €35,144 to €1,878
- Profit (loss) carried forward -€21,951
down €21,951 (-77.7%), from €28,258 to €6,307
- Tax, wage and social debts +€898
up €898 (+5.9%), from €15,289 to €16,187
of which Remuneration and social security: +€668
- Gross operating margin -€30,705
down €30,705 (-52.1%), from €58,976 to €28,271
- Staff costs -€4,455
down €4,455 (-9.0%), from €49,359 to €44,904
- Financial charges +€1,634
up €1,634 (+365.9%), from €447 to €2,080
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 | €81,693 | €27,375 | -€54,318 | -66.5% |
| Fixed assets | 21/28 | €5,756 | €2,878 | -€2,878 | -50.0% |
| Tangible fixed assets | 22/27 | €5,756 | €2,878 | -€2,878 | -50.0% |
| Plant, machinery and equipment | 23 | €5,756 | €2,878 | -€2,878 | -50.0% |
| Current assets | 29/58 | €75,937 | €24,497 | -€51,440 | -67.7% |
| Stocks and contracts in progress | 3 | €11,000 | €20,200 | +€9,200 | +83.6% |
| Stocks | 30/36 | €11,000 | €20,200 | +€9,200 | +83.6% |
| Amounts receivable within one year | 40/41 | €61,068 | €1,345 | -€59,723 | -97.8% |
| Trade receivables | 40 | €0 | - | -€0 | |
| Other amounts receivable | 41 | €61,068 | €1,345 | -€59,723 | -97.8% |
| Cash at bank and in hand | 54/58 | €3,870 | €2,952 | -€917 | -23.7% |
| Total equity and liabilities | 10/49 | €81,693 | €27,375 | -€54,318 | -66.5% |
| Equity | 10/15 | €31,258 | €9,307 | -€21,951 | -70.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,258 | €6,307 | -€21,951 | -77.7% |
| Amounts payable | 17/49 | €50,435 | €18,068 | -€32,368 | -64.2% |
| Amounts payable within one year | 42/48 | €50,435 | €18,068 | -€32,368 | -64.2% |
| Financial debts | 43 | €2 | €2 | = | 0.0% |
| Credit institutions | 430/8 | €2 | €2 | = | 0.0% |
| Trade debts | 44 | €35,144 | €1,878 | -€33,266 | -94.7% |
| Suppliers | 440/4 | €35,144 | €1,878 | -€33,266 | -94.7% |
| Taxes, remuneration and social security | 45 | €15,289 | €16,187 | +€898 | +5.9% |
| Taxes | 450/3 | €3,917 | €4,147 | +€230 | +5.9% |
| Remuneration and social security | 454/9 | €11,372 | €12,040 | +€668 | +5.9% |
| Remuneration, social security and pensions | 62 | €49,359 | €44,904 | -€4,455 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,878 | €2,878 | = | 0.0% |
| Other operating charges | 640/8 | - | €359 | +€359 | |
| Gross operating margin | 9900 | €58,976 | €28,271 | -€30,705 | -52.1% |
| Operating profit (loss) | 9901 | €6,739 | -€19,870 | -€26,609 | |
| Financial charges | 65/66B | €447 | €2,080 | +€1,634 | +365.9% |
| Recurring financial charges | 65 | €447 | €2,080 | +€1,634 | +365.9% |
| Profit (loss) for the period before taxes | 9903 | €6,292 | -€21,951 | -€28,243 | |
| Profit (loss) for the period | 9904 | €6,292 | -€21,951 | -€28,243 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,292 | -€21,951 | -€28,243 |
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 8 October 2026 via checked.be.