BENKI: 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.
BENKI
Largest movements
- Cash -€41,006
down €41,006 (-32.1%), from €127,553 to €86,547
mainly Receivables within one year (-€33,245) and Tax, wage and social debts (-€20,472)
- Receivables within one year +€33,245
up €33,245 (+116.2%), from €28,611 to €61,857
of which Other amounts receivable: +€25,550
- Tangible fixed assets -€2,335
down €2,335 (-57.0%), from €4,097 to €1,762
of which Furniture and vehicles: -€2,224
- Tax, wage and social debts -€20,472
down €20,472 (-64.9%), from €31,532 to €11,061
- Other debts +€11,815
new in 2025: €11,815
- Current portion of long-term debt -€1,634
down €1,634 (-100.0%), from €1,634 to €0
- Financial charges +€47,899
up €47,899 (+21741.7%), from €220 to €48,120
- Gross operating margin +€17,051
up €17,051 (+33.0%), from €51,643 to €68,695
- Taxes -€8,302
down €8,302 (-65.6%), from €12,659 to €4,357
- Depreciation -€4,022
down €4,022 (-69.0%), from €5,831 to €1,809
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 | €161,025 | €150,433 | -€10,593 | -6.6% |
| Fixed assets | 21/28 | €4,097 | €1,762 | -€2,335 | -57.0% |
| Tangible fixed assets | 22/27 | €4,097 | €1,762 | -€2,335 | -57.0% |
| Plant, machinery and equipment | 23 | €460 | €349 | -€111 | -24.2% |
| Furniture and vehicles | 24 | €3,636 | €1,413 | -€2,224 | -61.2% |
| Current assets | 29/58 | €156,928 | €148,671 | -€8,257 | -5.3% |
| Amounts receivable within one year | 40/41 | €28,611 | €61,857 | +€33,245 | +116.2% |
| Trade receivables | 40 | €27,443 | €35,138 | +€7,696 | +28.0% |
| Other amounts receivable | 41 | €1,168 | €26,718 | +€25,550 | +2186.8% |
| Cash at bank and in hand | 54/58 | €127,553 | €86,547 | -€41,006 | -32.1% |
| Deferred charges and accrued income | 490/1 | €764 | €268 | -€497 | -65.0% |
| Total equity and liabilities | 10/49 | €161,025 | €150,433 | -€10,593 | -6.6% |
| Equity | 10/15 | €127,011 | €127,089 | +€78 | +0.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €125,995 | €125,995 | = | 0.0% |
| Distributable reserves | 133 | €125,995 | €125,995 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16 | €94 | +€78 | +489.8% |
| Amounts payable | 17/49 | €34,014 | €23,344 | -€10,671 | -31.4% |
| Amounts payable within one year | 42/48 | €34,014 | €23,344 | -€10,671 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €1,634 | €0 | -€1,634 | -100.0% |
| Trade debts | 44 | €848 | €468 | -€380 | -44.8% |
| Suppliers | 440/4 | €848 | €468 | -€380 | -44.8% |
| Taxes, remuneration and social security | 45 | €31,532 | €11,061 | -€20,472 | -64.9% |
| Taxes | 450/3 | €31,532 | €11,061 | -€20,472 | -64.9% |
| Other amounts payable | 47/48 | - | €11,815 | +€11,815 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,831 | €1,809 | -€4,022 | -69.0% |
| Other operating charges | 640/8 | €42 | €432 | +€390 | +925.0% |
| Gross operating margin | 9900 | €51,643 | €68,695 | +€17,051 | +33.0% |
| Operating profit (loss) | 9901 | €45,770 | €66,454 | +€20,684 | +45.2% |
| Financial income | 75/76B | €0 | €1 | +€1 | +10000.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +10000.0% |
| Financial charges | 65/66B | €220 | €48,120 | +€47,899 | +21741.7% |
| Recurring financial charges | 65 | €220 | €48,120 | +€47,899 | +21741.7% |
| Profit (loss) for the period before taxes | 9903 | €45,550 | €18,335 | -€27,214 | -59.7% |
| Income taxes | 67/77 | €12,659 | €4,357 | -€8,302 | -65.6% |
| Profit (loss) for the period | 9904 | €32,890 | €13,978 | -€18,912 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,890 | €13,978 | -€18,912 | -57.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.