BENLEE: 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.
BENLEE
Largest movements
- Cash +€19,957
up €19,957 (+99.9%), from €19,986 to €39,943
mainly Net result for the year (+€11,075) and Depreciation (+€10,007)
- Tangible fixed assets -€10,007
down €10,007 (-23.2%), from €43,217 to €33,210
of which Furniture and vehicles: -€9,850
- Receivables within one year -€2,072
down €2,072 (-20.5%), from €10,114 to €8,042
of which Trade receivables: -€1,170
- Reserves +€9,048
up €9,048 (+120.7%), from €7,495 to €16,543
- Debts after one year -€8,358
down €8,358 (-27.9%), from €29,973 to €21,615
- Tax, wage and social debts +€2,661
up €2,661 (+103.1%), from €2,581 to €5,242
of which Taxes: +€2,646
- Profit (loss) carried forward +€2,027
up €2,027, from -€2,027 to €0
- Other debts +€1,967
up €1,967 (+19.8%), from €9,921 to €11,888
- Gross operating margin +€10,698
up €10,698 (+67.0%), from €15,957 to €26,655
- Taxes +€3,646
new in 2025: €3,646
- Depreciation +€2,975
up €2,975 (+42.3%), from €7,033 to €10,007
- Other operating charges +€401
up €401 (+98.2%), from €409 to €810
- Financial charges +€271
up €271 (+21.9%), from €1,238 to €1,508
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 | €75,129 | €82,840 | +€7,711 | +10.3% |
| Fixed assets | 21/28 | €43,217 | €33,210 | -€10,007 | -23.2% |
| Tangible fixed assets | 22/27 | €43,217 | €33,210 | -€10,007 | -23.2% |
| Plant, machinery and equipment | 23 | €157 | €0 | -€157 | -100.0% |
| Furniture and vehicles | 24 | €43,060 | €33,210 | -€9,850 | -22.9% |
| Current assets | 29/58 | €31,911 | €49,630 | +€17,718 | +55.5% |
| Stocks and contracts in progress | 3 | €645 | €429 | -€217 | -33.6% |
| Stocks | 30/36 | €645 | €429 | -€217 | -33.6% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €10,114 | €8,042 | -€2,072 | -20.5% |
| Trade receivables | 40 | €8,775 | €7,606 | -€1,170 | -13.3% |
| Other amounts receivable | 41 | €1,339 | €437 | -€902 | -67.4% |
| Cash at bank and in hand | 54/58 | €19,986 | €39,943 | +€19,957 | +99.9% |
| Deferred charges and accrued income | 490/1 | €1,166 | €1,216 | +€50 | +4.3% |
| Total equity and liabilities | 10/49 | €75,129 | €82,840 | +€7,711 | +10.3% |
| Equity | 10/15 | €24,468 | €35,543 | +€11,075 | +45.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €7,495 | €16,543 | +€9,048 | +120.7% |
| Distributable reserves | 133 | €7,495 | €16,543 | +€9,048 | +120.7% |
| Profit (loss) carried forward | 14 | -€2,027 | €0 | +€2,027 | |
| Amounts payable | 17/49 | €50,661 | €47,297 | -€3,364 | -6.6% |
| Amounts payable after more than one year | 17 | €29,973 | €21,615 | -€8,358 | -27.9% |
| Financial debts | 170/4 | €29,973 | €21,615 | -€8,358 | -27.9% |
| Amounts payable within one year | 42/48 | €20,688 | €25,682 | +€4,994 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €8,035 | €8,358 | +€324 | +4.0% |
| Trade debts | 44 | €152 | €194 | +€43 | +28.2% |
| Suppliers | 440/4 | €152 | €194 | +€43 | +28.2% |
| Taxes, remuneration and social security | 45 | €2,581 | €5,242 | +€2,661 | +103.1% |
| Taxes | 450/3 | - | €2,646 | +€2,646 | |
| Remuneration and social security | 454/9 | €2,581 | €2,596 | +€15 | +0.6% |
| Other amounts payable | 47/48 | €9,921 | €11,888 | +€1,967 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,033 | €10,007 | +€2,975 | +42.3% |
| Other operating charges | 640/8 | €409 | €810 | +€401 | +98.2% |
| Gross operating margin | 9900 | €15,957 | €26,655 | +€10,698 | +67.0% |
| Operating profit (loss) | 9901 | €8,516 | €15,838 | +€7,323 | +86.0% |
| Financial income | 75/76B | €287 | €392 | +€104 | +36.3% |
| Recurring financial income | 75 | €287 | €392 | +€104 | +36.3% |
| Financial charges | 65/66B | €1,238 | €1,508 | +€271 | +21.9% |
| Recurring financial charges | 65 | €1,238 | €1,508 | +€271 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €7,566 | €14,722 | +€7,156 | +94.6% |
| Income taxes | 67/77 | - | €3,646 | +€3,646 | |
| Profit (loss) for the period | 9904 | €7,566 | €11,075 | +€3,510 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,566 | €11,075 | +€3,510 | +46.4% |
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 8 October 2026 via checked.be.