BENKS Office: 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.
BENKS Office
Largest movements
- Deferred charges and accrued income +€79,688
up €79,688 (+414%), from €19,251 to €98,938
- Cash +€59,454
up €59,454 (+100%), from €59,226 to €118,681
mainly Net result for the year (+€951,160) and Other debts (+€238,175)
- Tangible fixed assets -€47,825
down €47,825 (-10.4%), from €457,795 to €409,970
- Receivables within one year +€16,358
up €16,358 (+4.8%), from €341,662 to €358,020
of which Other amounts receivable: +€37,358
- Other debts +€238,175
up €238,175 (+49.0%), from €486,124 to €724,299
- Accrued charges and deferred income -€60,329
down €60,329 (-91.9%), from €65,615 to €5,286
- Trade debts -€49,658
down €49,658 (-93.4%), from €53,175 to €3,517
- Short-term financial debts -€31,988
down €31,988 (-21.3%), from €150,000 to €118,012
- Tax, wage and social debts +€10,316
up €10,316 (+48.7%), from €21,165 to €31,482
- Gross operating margin +€1.1m
up €1.1m (+426%), from €253,554 to €1.3m
- Taxes +€272,382
up €272,382 (+621%), from €43,838 to €316,220
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 | €877,934 | €985,609 | +€107,675 | +12.3% |
| Fixed assets | 21/28 | €457,795 | €409,970 | -€47,825 | -10.4% |
| Tangible fixed assets | 22/27 | €457,795 | €409,970 | -€47,825 | -10.4% |
| Land and buildings | 22 | €457,795 | €409,970 | -€47,825 | -10.4% |
| Current assets | 29/58 | €420,139 | €575,639 | +€155,500 | +37.0% |
| Amounts receivable within one year | 40/41 | €341,662 | €358,020 | +€16,358 | +4.8% |
| Trade receivables | 40 | €21,000 | €0 | -€21,000 | -100% |
| Other amounts receivable | 41 | €320,662 | €358,020 | +€37,358 | +11.7% |
| Cash at bank and in hand | 54/58 | €59,226 | €118,681 | +€59,454 | +100% |
| Deferred charges and accrued income | 490/1 | €19,251 | €98,938 | +€79,688 | +414% |
| Total equity and liabilities | 10/49 | €877,934 | €985,609 | +€107,675 | +12.3% |
| Equity | 10/15 | €101,855 | €103,014 | +€1,160 | +1.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,855 | €48,014 | +€1,160 | +2.5% |
| Amounts payable | 17/49 | €776,079 | €882,595 | +€106,516 | +13.7% |
| Amounts payable within one year | 42/48 | €710,464 | €877,309 | +€166,845 | +23.5% |
| Financial debts | 43 | €150,000 | €118,012 | -€31,988 | -21.3% |
| Credit institutions | 430/8 | €150,000 | €118,012 | -€31,988 | -21.3% |
| Trade debts | 44 | €53,175 | €3,517 | -€49,658 | -93.4% |
| Suppliers | 440/4 | €53,175 | €3,517 | -€49,658 | -93.4% |
| Taxes, remuneration and social security | 45 | €21,165 | €31,482 | +€10,316 | +48.7% |
| Taxes | 450/3 | €21,165 | €31,482 | +€10,316 | +48.7% |
| Other amounts payable | 47/48 | €486,124 | €724,299 | +€238,175 | +49.0% |
| Accrued charges and deferred income | 492/3 | €65,615 | €5,286 | -€60,329 | -91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,150 | €47,825 | -€325 | -0.7% |
| Other operating charges | 640/8 | €11,524 | €9,837 | -€1,687 | -14.6% |
| Gross operating margin | 9900 | €253,554 | €1,334,868 | +€1.1m | +426% |
| Operating profit (loss) | 9901 | €193,880 | €1,277,206 | +€1.1m | +559% |
| Financial charges | 65/66B | €3,727 | €9,826 | +€6,100 | +164% |
| Recurring financial charges | 65 | €3,727 | €9,826 | +€6,100 | +164% |
| Profit (loss) for the period before taxes | 9903 | €190,153 | €1,267,380 | +€1.1m | +567% |
| Income taxes | 67/77 | €43,838 | €316,220 | +€272,382 | +621% |
| Profit (loss) for the period | 9904 | €146,315 | €951,160 | +€804,845 | +550% |
| Profit (loss) for the period to be appropriated | 9905 | €146,315 | €951,160 | +€804,845 | +550% |
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 31 October 2026 via checked.be.