BENSAM: 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.
BENSAM
Largest movements
- Receivables within one year +€89
new in 2025: €89
- Tangible fixed assets -€80
down €80 (-58.7%), from €136 to €56
- Cash +€38
up €38 (+21.9%), from €173 to €210
mainly Other debts (+€26,350) and Depreciation (+€80)
- Other debts +€26,350
new in 2025: €26,350
- Tax, wage and social debts -€25,024
down €25,024 (-98.9%), from €25,299 to €275
of which Remuneration and social security: -€25,102
- Profit (loss) carried forward -€1,210
down €1,210 (-4.1%), from -€29,307 to -€30,517
- Trade debts -€69
down €69 (-71.7%), from €97 to €27
- Taxes -€1,267
no longer reported in 2025 (was €1,267)
- Gross operating margin -€976
down €976, from €268 to -€707
- Other operating charges +€334
new in 2025: €334
- Financial charges -€245
down €245 (-73.5%), from €334 to €89
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 | €2,289 | €2,336 | +€47 | +2.0% |
| Fixed assets | 21/28 | €2,116 | €2,036 | -€80 | -3.8% |
| Tangible fixed assets | 22/27 | €136 | €56 | -€80 | -58.7% |
| Furniture and vehicles | 24 | €136 | €56 | -€80 | -58.7% |
| Financial fixed assets | 28 | €1,980 | €1,980 | = | 0.0% |
| Current assets | 29/58 | €173 | €299 | +€127 | +73.4% |
| Amounts receivable within one year | 40/41 | - | €89 | +€89 | |
| Trade receivables | 40 | - | €89 | +€89 | |
| Cash at bank and in hand | 54/58 | €173 | €210 | +€38 | +21.9% |
| Total equity and liabilities | 10/49 | €2,289 | €2,336 | +€47 | +2.0% |
| Equity | 10/15 | -€23,107 | -€24,317 | -€1,210 | -5.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,307 | -€30,517 | -€1,210 | -4.1% |
| Amounts payable | 17/49 | €25,396 | €26,652 | +€1,257 | +4.9% |
| Amounts payable within one year | 42/48 | €25,396 | €26,652 | +€1,257 | +4.9% |
| Trade debts | 44 | €97 | €27 | -€69 | -71.7% |
| Suppliers | 440/4 | €97 | €27 | -€69 | -71.7% |
| Taxes, remuneration and social security | 45 | €25,299 | €275 | -€25,024 | -98.9% |
| Taxes | 450/3 | €197 | €275 | +€78 | +39.6% |
| Remuneration and social security | 454/9 | €25,102 | - | -€25,102 | |
| Other amounts payable | 47/48 | - | €26,350 | +€26,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80 | €80 | = | 0.0% |
| Other operating charges | 640/8 | - | €334 | +€334 | |
| Gross operating margin | 9900 | €268 | -€707 | -€976 | |
| Operating profit (loss) | 9901 | €188 | -€1,121 | -€1,310 | |
| Financial charges | 65/66B | €334 | €89 | -€245 | -73.5% |
| Recurring financial charges | 65 | €334 | €89 | -€245 | -73.5% |
| Profit (loss) for the period before taxes | 9903 | -€146 | -€1,210 | -€1,064 | -731.3% |
| Income taxes | 67/77 | €1,267 | - | -€1,267 | |
| Profit (loss) for the period | 9904 | -€1,412 | -€1,210 | +€202 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,412 | -€1,210 | +€202 | +14.3% |
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.