BenPro: 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.
BenPro
Largest movements
- Cash +€16,550
up €16,550 (+25.4%), from €65,066 to €81,616
mainly Net result for the year (+€31,350) and Depreciation (+€2,301)
- Receivables within one year +€6,225
up €6,225 (+60.7%), from €10,260 to €16,484
of which Trade receivables: +€6,340
- Tangible fixed assets +€1,449
up €1,449 (+31.6%), from €4,586 to €6,035
of which Furniture and vehicles: +€792
- Profit (loss) carried forward +€31,350
up €31,350 (+61.7%), from €50,801 to €82,151
- Tax, wage and social debts -€4,297
down €4,297 (-18.7%), from €22,999 to €18,703
of which Taxes: -€4,303
- Trade debts -€1,996
down €1,996 (-87.6%), from €2,279 to €283
- Gross operating margin +€14,571
up €14,571 (+49.5%), from €29,429 to €43,999
- Taxes +€2,727
up €2,727 (+44.3%), from €6,159 to €8,885
- Write-downs +€826
no longer reported in 2025 (was -€826)
- Depreciation +€443
up €443 (+23.8%), from €1,858 to €2,301
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 | €79,912 | €104,136 | +€24,224 | +30.3% |
| Fixed assets | 21/28 | €4,586 | €6,035 | +€1,449 | +31.6% |
| Tangible fixed assets | 22/27 | €4,586 | €6,035 | +€1,449 | +31.6% |
| Plant, machinery and equipment | 23 | €1,309 | €1,967 | +€658 | +50.3% |
| Furniture and vehicles | 24 | €3,277 | €4,069 | +€792 | +24.2% |
| Current assets | 29/58 | €75,326 | €98,100 | +€22,775 | +30.2% |
| Amounts receivable within one year | 40/41 | €10,260 | €16,484 | +€6,225 | +60.7% |
| Trade receivables | 40 | €10,144 | €16,484 | +€6,340 | +62.5% |
| Other amounts receivable | 41 | €116 | - | -€116 | |
| Cash at bank and in hand | 54/58 | €65,066 | €81,616 | +€16,550 | +25.4% |
| Total equity and liabilities | 10/49 | €79,912 | €104,136 | +€24,224 | +30.3% |
| Equity | 10/15 | €53,801 | €85,151 | +€31,350 | +58.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,801 | €82,151 | +€31,350 | +61.7% |
| Amounts payable | 17/49 | €26,111 | €18,985 | -€7,126 | -27.3% |
| Amounts payable within one year | 42/48 | €26,111 | €18,985 | -€7,126 | -27.3% |
| Trade debts | 44 | €2,279 | €283 | -€1,996 | -87.6% |
| Suppliers | 440/4 | €2,279 | €283 | -€1,996 | -87.6% |
| Taxes, remuneration and social security | 45 | €22,999 | €18,703 | -€4,297 | -18.7% |
| Taxes | 450/3 | €20,623 | €16,320 | -€4,303 | -20.9% |
| Remuneration and social security | 454/9 | €2,376 | €2,382 | +€6 | +0.2% |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,858 | €2,301 | +€443 | +23.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€826 | - | +€826 | |
| Other operating charges | 640/8 | €655 | €723 | +€68 | +10.4% |
| Gross operating margin | 9900 | €29,429 | €43,999 | +€14,571 | +49.5% |
| Operating profit (loss) | 9901 | €27,743 | €40,976 | +€13,233 | +47.7% |
| Financial income | 75/76B | €161 | €300 | +€139 | +86.1% |
| Recurring financial income | 75 | €161 | €300 | +€139 | +86.1% |
| Financial charges | 65/66B | €1,042 | €1,040 | -€2 | -0.2% |
| Recurring financial charges | 65 | €1,042 | €1,040 | -€2 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €26,861 | €40,235 | +€13,374 | +49.8% |
| Income taxes | 67/77 | €6,159 | €8,885 | +€2,727 | +44.3% |
| Profit (loss) for the period | 9904 | €20,703 | €31,350 | +€10,647 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,703 | €31,350 | +€10,647 | +51.4% |
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.