BENKARA: 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.
BENKARA
Largest movements
- Cash +€9,255
up €9,255 (+36.6%), from €25,319 to €34,574
mainly Tax, wage and social debts (+€17,624) and Deferred charges and accrued income (+€6,646)
- Deferred charges and accrued income -€6,646
down €6,646 (-73.4%), from €9,052 to €2,406
- Tangible fixed assets +€5,072
up €5,072 (+12.2%), from €41,434 to €46,506
of which Other tangible fixed assets: +€5,510
- Receivables within one year +€3,735
up €3,735 (+145.8%), from €2,561 to €6,296
- Stocks and contracts +€2,122
up €2,122 (+22.9%), from €9,252 to €11,374
- Tax, wage and social debts +€17,624
up €17,624 (+63.9%), from €27,566 to €45,190
of which Remuneration and social security: +€14,162
- Debts after one year -€4,580
down €4,580 (-29.7%), from €15,428 to €10,849
- Trade debts +€1,217
up €1,217 (+17.9%), from €6,794 to €8,011
- Gross operating margin +€118,123
up €118,123 (+164.7%), from €71,739 to €189,862
- Staff costs +€58,335
up €58,335 (+98.6%), from €59,160 to €117,495
- Other operating charges +€50,702
up €50,702 (+1760.1%), from €2,881 to €53,583
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 | €87,618 | €101,356 | +€13,738 | +15.7% |
| Fixed assets | 21/28 | €41,434 | €46,706 | +€5,272 | +12.7% |
| Tangible fixed assets | 22/27 | €41,434 | €46,506 | +€5,072 | +12.2% |
| Furniture and vehicles | 24 | €14,584 | €14,145 | -€439 | -3.0% |
| Other tangible fixed assets | 26 | €26,850 | €32,361 | +€5,510 | +20.5% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €46,184 | €54,650 | +€8,466 | +18.3% |
| Stocks and contracts in progress | 3 | €9,252 | €11,374 | +€2,122 | +22.9% |
| Stocks | 30/36 | €9,252 | €11,374 | +€2,122 | +22.9% |
| Amounts receivable within one year | 40/41 | €2,561 | €6,296 | +€3,735 | +145.8% |
| Trade receivables | 40 | €2,561 | €6,296 | +€3,735 | +145.8% |
| Cash at bank and in hand | 54/58 | €25,319 | €34,574 | +€9,255 | +36.6% |
| Deferred charges and accrued income | 490/1 | €9,052 | €2,406 | -€6,646 | -73.4% |
| Total equity and liabilities | 10/49 | €87,618 | €101,356 | +€13,738 | +15.7% |
| Equity | 10/15 | €26,419 | €25,895 | -€523 | -2.0% |
| Contributions | 10/11 | €8,050 | €8,050 | = | 0.0% |
| Reserves | 13 | €53 | €53 | = | 0.0% |
| Non-distributable reserves | 130/1 | €53 | €53 | = | 0.0% |
| Reserves not available under the articles | 1311 | €53 | €53 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,316 | €17,793 | -€523 | -2.9% |
| Amounts payable | 17/49 | €61,199 | €75,461 | +€14,261 | +23.3% |
| Amounts payable after more than one year | 17 | €15,428 | €10,849 | -€4,580 | -29.7% |
| Financial debts | 170/4 | €15,428 | €10,849 | -€4,580 | -29.7% |
| Amounts payable within one year | 42/48 | €40,108 | €58,949 | +€18,841 | +47.0% |
| Current portion of amounts payable after more than one year | 42 | €5,748 | €5,748 | = | 0.0% |
| Trade debts | 44 | €6,794 | €8,011 | +€1,217 | +17.9% |
| Suppliers | 440/4 | €6,794 | €8,011 | +€1,217 | +17.9% |
| Taxes, remuneration and social security | 45 | €27,566 | €45,190 | +€17,624 | +63.9% |
| Taxes | 450/3 | €23,881 | €27,343 | +€3,462 | +14.5% |
| Remuneration and social security | 454/9 | €3,685 | €17,847 | +€14,162 | +384.3% |
| Accrued charges and deferred income | 492/3 | €5,663 | €5,663 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €59,160 | €117,495 | +€58,335 | +98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,070 | €6,184 | +€113 | +1.9% |
| Other operating charges | 640/8 | €2,881 | €53,583 | +€50,702 | +1760.1% |
| Non-recurring operating charges | 66A | - | €5,805 | +€5,805 | |
| Gross operating margin | 9900 | €71,739 | €189,862 | +€118,123 | +164.7% |
| Operating profit (loss) | 9901 | €3,628 | €6,795 | +€3,167 | +87.3% |
| Financial income | 75/76B | €0 | €15 | +€15 | +2961.2% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +2961.2% |
| Financial charges | 65/66B | €4,139 | €3,853 | -€286 | -6.9% |
| Recurring financial charges | 65 | €4,139 | €3,853 | -€286 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€511 | €2,957 | +€3,468 | |
| Income taxes | 67/77 | €2,565 | €3,480 | +€915 | +35.7% |
| Profit (loss) for the period | 9904 | -€3,076 | -€523 | +€2,553 | +83.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,076 | -€523 | +€2,553 | +83.0% |
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 12 October 2026 via checked.be.