BENKAMS DC: 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.
BENKAMS DC
Largest movements
- Receivables within one year +€38,686
up €38,686 (+540.4%), from €7,159 to €45,845
of which Trade receivables: +€37,344
- Cash -€19,568
down €19,568 (-96.2%), from €20,351 to €782
mainly Receivables within one year (-€38,686) and Investment in fixed assets (net) (-€16,000)
- Tangible fixed assets +€6,145
up €6,145 (+49.3%), from €12,476 to €18,620
- Advances received +€29,769
new in 2025: €29,769
- Profit (loss) carried forward -€7,017
down €7,017 (-29.9%), from €23,497 to €16,480
- Trade debts +€4,126
up €4,126 (+340.8%), from €1,211 to €5,336
- Other debts -€924
no longer reported in 2025 (was €924)
- Tax, wage and social debts -€691
down €691 (-48.9%), from €1,414 to €723
- Gross operating margin +€8,993
up €8,993 (+215.9%), from €4,165 to €13,157
- Depreciation +€4,395
up €4,395 (+80.5%), from €5,460 to €9,855
- Other operating charges +€2,392
up €2,392 (+537.0%), from €445 to €2,837
- Taxes +€1,984
new in 2025: €1,984
- Staff costs +€1,126
up €1,126 (+27.0%), from €4,172 to €5,299
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 | €39,985 | €65,247 | +€25,262 | +63.2% |
| Fixed assets | 21/28 | €12,476 | €18,620 | +€6,145 | +49.3% |
| Tangible fixed assets | 22/27 | €12,476 | €18,620 | +€6,145 | +49.3% |
| Furniture and vehicles | 24 | €12,476 | €18,620 | +€6,145 | +49.3% |
| Current assets | 29/58 | €27,510 | €46,627 | +€19,118 | +69.5% |
| Amounts receivable within one year | 40/41 | €7,159 | €45,845 | +€38,686 | +540.4% |
| Trade receivables | 40 | €5,546 | €42,890 | +€37,344 | +673.3% |
| Other amounts receivable | 41 | €1,613 | €2,955 | +€1,342 | +83.2% |
| Cash at bank and in hand | 54/58 | €20,351 | €782 | -€19,568 | -96.2% |
| Total equity and liabilities | 10/49 | €39,985 | €65,247 | +€25,262 | +63.2% |
| Equity | 10/15 | €36,437 | €29,420 | -€7,017 | -19.3% |
| Contributions | 10/11 | €12,940 | €12,940 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,497 | €16,480 | -€7,017 | -29.9% |
| Amounts payable | 17/49 | €3,548 | €35,828 | +€32,279 | +909.7% |
| Amounts payable within one year | 42/48 | €3,548 | €35,828 | +€32,279 | +909.7% |
| Trade debts | 44 | €1,211 | €5,336 | +€4,126 | +340.8% |
| Suppliers | 440/4 | €1,211 | €5,336 | +€4,126 | +340.8% |
| Advances received on contracts in progress | 46 | - | €29,769 | +€29,769 | |
| Taxes, remuneration and social security | 45 | €1,414 | €723 | -€691 | -48.9% |
| Remuneration and social security | 454/9 | €1,414 | €723 | -€691 | -48.9% |
| Other amounts payable | 47/48 | €924 | - | -€924 | |
| Remuneration, social security and pensions | 62 | €4,172 | €5,299 | +€1,126 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,460 | €9,855 | +€4,395 | +80.5% |
| Other operating charges | 640/8 | €445 | €2,837 | +€2,392 | +537.0% |
| Gross operating margin | 9900 | €4,165 | €13,157 | +€8,993 | +215.9% |
| Operating profit (loss) | 9901 | -€5,913 | -€4,833 | +€1,079 | +18.3% |
| Financial charges | 65/66B | €93 | €199 | +€106 | +113.6% |
| Recurring financial charges | 65 | €93 | €199 | +€106 | +113.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,006 | -€5,033 | +€974 | +16.2% |
| Income taxes | 67/77 | - | €1,984 | +€1,984 | |
| Profit (loss) for the period | 9904 | -€6,006 | -€7,017 | -€1,011 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,006 | -€7,017 | -€1,011 | -16.8% |
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 4 October 2026 via checked.be.