BENKAM GROUP: 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.
BENKAM GROUP
Largest movements
- Tangible fixed assets -€10,820
down €10,820 (-21.9%), from €49,323 to €38,503
- Cash -€2,080
down €2,080 (-21.6%), from €9,650 to €7,570
mainly Trade debts (-€30,000) and Receivables within one year (-€516)
- Trade debts -€30,000
down €30,000 (-78.4%), from €38,275 to €8,275
- Tax, wage and social debts +€6,524
up €6,524 (+86.6%), from €7,535 to €14,059
of which Taxes: +€6,920
- Profit (loss) carried forward +€5,892
up €5,892 (+13.8%), from €42,597 to €48,489
- Other debts +€5,200
up €5,200 (+763%), from €681 to €5,881
- Gross operating margin -€13,809
down €13,809 (-31.1%), from €44,410 to €30,601
- Depreciation +€7,303
up €7,303 (+208%), from €3,517 to €10,820
- Staff costs -€7,228
no longer reported in 2025 (was €7,228)
- Other operating charges -€5,056
down €5,056 (-37.6%), from €13,456 to €8,400
- Taxes +€846
up €846 (+20.6%), from €4,098 to €4,943
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 | €109,088 | €96,705 | -€12,384 | -11.4% |
| Fixed assets | 21/28 | €49,323 | €38,503 | -€10,820 | -21.9% |
| Tangible fixed assets | 22/27 | €49,323 | €38,503 | -€10,820 | -21.9% |
| Furniture and vehicles | 24 | €49,323 | €38,503 | -€10,820 | -21.9% |
| Current assets | 29/58 | €59,765 | €58,202 | -€1,563 | -2.6% |
| Amounts receivable within one year | 40/41 | €50,115 | €50,631 | +€516 | +1.0% |
| Trade receivables | 40 | €37,115 | €42,198 | +€5,083 | +13.7% |
| Other amounts receivable | 41 | €13,000 | €8,434 | -€4,566 | -35.1% |
| Cash at bank and in hand | 54/58 | €9,650 | €7,570 | -€2,080 | -21.6% |
| Total equity and liabilities | 10/49 | €109,088 | €96,705 | -€12,384 | -11.4% |
| Equity | 10/15 | €62,597 | €68,489 | +€5,892 | +9.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,597 | €48,489 | +€5,892 | +13.8% |
| Amounts payable | 17/49 | €46,491 | €28,215 | -€18,276 | -39.3% |
| Amounts payable within one year | 42/48 | €46,491 | €28,215 | -€18,276 | -39.3% |
| Trade debts | 44 | €38,275 | €8,275 | -€30,000 | -78.4% |
| Suppliers | 440/4 | €38,275 | €8,275 | -€30,000 | -78.4% |
| Taxes, remuneration and social security | 45 | €7,535 | €14,059 | +€6,524 | +86.6% |
| Taxes | 450/3 | €7,139 | €14,059 | +€6,920 | +96.9% |
| Remuneration and social security | 454/9 | €395 | - | -€395 | |
| Other amounts payable | 47/48 | €681 | €5,881 | +€5,200 | +763% |
| Remuneration, social security and pensions | 62 | €7,228 | - | -€7,228 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,517 | €10,820 | +€7,303 | +208% |
| Other operating charges | 640/8 | €13,456 | €8,400 | -€5,056 | -37.6% |
| Gross operating margin | 9900 | €44,410 | €30,601 | -€13,809 | -31.1% |
| Operating profit (loss) | 9901 | €20,209 | €11,381 | -€8,828 | -43.7% |
| Financial income | 75/76B | €393 | €218 | -€174 | -44.4% |
| Recurring financial income | 75 | €393 | €218 | -€174 | -44.4% |
| Financial charges | 65/66B | €1,487 | €764 | -€724 | -48.6% |
| Recurring financial charges | 65 | €1,487 | €764 | -€724 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €19,114 | €10,836 | -€8,279 | -43.3% |
| Income taxes | 67/77 | €4,098 | €4,943 | +€846 | +20.6% |
| Profit (loss) for the period | 9904 | €15,016 | €5,892 | -€9,124 | -60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,016 | €5,892 | -€9,124 | -60.8% |
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 13 October 2026 via checked.be.