BENNY: 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.
BENNY
Largest movements
- Receivables within one year +€131,142
new in 2025: €131,142
- Cash +€23,170
up €23,170 (+124.9%), from €18,545 to €41,715
mainly Tax, wage and social debts (+€103,937) and Net result for the year (+€52,752)
- Deferred charges and accrued income -€5,449
no longer reported in 2025 (was €5,449)
- Tangible fixed assets -€4,872
no longer reported in 2025 (was €4,872)
- Stocks and contracts -€3,563
no longer reported in 2025 (was €3,563)
- Tax, wage and social debts +€103,937
up €103,937 (+347.9%), from €29,877 to €133,814
of which Taxes: +€121,470
- Profit (loss) carried forward +€50,432
no longer reported in 2025 (was -€50,432)
- Trade debts -€15,836
down €15,836 (-84.3%), from €18,795 to €2,959
- Reserves +€2,319
up €2,319 (+20.2%), from €11,495 to €13,814
of which Distributable reserves: +€2,319
- Staff costs -€70,987
down €70,987 (-59.4%), from €119,516 to €48,528
- Gross operating margin -€8,526
down €8,526 (-7.2%), from €117,872 to €109,346
- Depreciation -€2,627
no longer reported in 2025 (was €2,627)
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 | €32,504 | €172,856 | +€140,353 | +431.8% |
| Fixed assets | 21/28 | €4,947 | - | -€4,947 | |
| Tangible fixed assets | 22/27 | €4,872 | - | -€4,872 | |
| Plant, machinery and equipment | 23 | €4,872 | - | -€4,872 | |
| Financial fixed assets | 28 | €74 | - | -€74 | |
| Current assets | 29/58 | €27,557 | €172,856 | +€145,299 | +527.3% |
| Stocks and contracts in progress | 3 | €3,563 | - | -€3,563 | |
| Stocks | 30/36 | €3,563 | - | -€3,563 | |
| Amounts receivable within one year | 40/41 | - | €131,142 | +€131,142 | |
| Other amounts receivable | 41 | - | €131,142 | +€131,142 | |
| Cash at bank and in hand | 54/58 | €18,545 | €41,715 | +€23,170 | +124.9% |
| Deferred charges and accrued income | 490/1 | €5,449 | - | -€5,449 | |
| Total equity and liabilities | 10/49 | €32,504 | €172,856 | +€140,353 | +431.8% |
| Equity | 10/15 | -€20,346 | €32,406 | +€52,752 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,495 | €13,814 | +€2,319 | +20.2% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €8,495 | €10,814 | +€2,319 | +27.3% |
| Profit (loss) carried forward | 14 | -€50,432 | - | +€50,432 | |
| Amounts payable | 17/49 | €52,849 | €140,450 | +€87,601 | +165.8% |
| Amounts payable within one year | 42/48 | €52,849 | €140,450 | +€87,601 | +165.8% |
| Trade debts | 44 | €18,795 | €2,959 | -€15,836 | -84.3% |
| Suppliers | 440/4 | €18,795 | €2,959 | -€15,836 | -84.3% |
| Taxes, remuneration and social security | 45 | €29,877 | €133,814 | +€103,937 | +347.9% |
| Taxes | 450/3 | €8,275 | €129,745 | +€121,470 | +1468.0% |
| Remuneration and social security | 454/9 | €21,602 | €4,069 | -€17,534 | -81.2% |
| Other amounts payable | 47/48 | €4,177 | €3,677 | -€500 | -12.0% |
| Non-recurring operating income | 76A | - | €60,000 | +€60,000 | |
| Remuneration, social security and pensions | 62 | €119,516 | €48,528 | -€70,987 | -59.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,627 | - | -€2,627 | |
| Other operating charges | 640/8 | €3,114 | €2,487 | -€627 | -20.1% |
| Non-recurring operating charges | 66A | - | €4,872 | +€4,872 | |
| Gross operating margin | 9900 | €117,872 | €109,346 | -€8,526 | -7.2% |
| Operating profit (loss) | 9901 | -€7,384 | €53,458 | +€60,842 | |
| Financial income | 75/76B | - | €366 | +€366 | |
| Recurring financial income | 75 | - | €366 | +€366 | |
| Financial charges | 65/66B | €207 | €1,073 | +€865 | +417.3% |
| Recurring financial charges | 65 | €207 | €1,073 | +€865 | +417.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,592 | €52,752 | +€60,343 | |
| Profit (loss) for the period | 9904 | -€7,592 | €52,752 | +€60,343 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,592 | €52,752 | +€60,343 |
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 11 October 2026 via checked.be.