BENSCHMARK: 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.
BENSCHMARK
Largest movements
- Cash +€16,176
up €16,176 (+167%), from €9,683 to €25,859
mainly Net result for the year (+€17,392) and Receivables within one year (+€8,750)
- Tangible fixed assets +€9,056
up €9,056 (+76.8%), from €11,789 to €20,845
of which Furniture and vehicles: +€6,502
- Receivables within one year -€8,750
down €8,750 (-29.5%), from €29,625 to €20,875
of which Trade receivables: -€10,104
- Profit (loss) carried forward +€17,392
up €17,392 (+109%), from €15,949 to €33,341
- Tax, wage and social debts -€1,311
down €1,311 (-15.2%), from €8,599 to €7,289
- Trade debts +€1,080
up €1,080 (+16.1%), from €6,719 to €7,798
- Gross operating margin +€12,889
up €12,889 (+55.2%), from €23,351 to €36,240
- Taxes +€3,612
up €3,612 (+87.5%), from €4,128 to €7,740
- Staff costs -€2,447
down €2,447 (-52.8%), from €4,631 to €2,184
- Depreciation +€1,691
up €1,691 (+33.6%), from €5,031 to €6,722
- Financial charges +€713
up €713 (+89.0%), from €800 to €1,513
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 | €52,227 | €68,909 | +€16,682 | +31.9% |
| Fixed assets | 21/28 | €12,919 | €22,175 | +€9,256 | +71.6% |
| Tangible fixed assets | 22/27 | €11,789 | €20,845 | +€9,056 | +76.8% |
| Plant, machinery and equipment | 23 | €9,235 | €11,789 | +€2,554 | +27.7% |
| Furniture and vehicles | 24 | €2,554 | €9,056 | +€6,502 | +255% |
| Financial fixed assets | 28 | €1,130 | €1,330 | +€200 | +17.7% |
| Current assets | 29/58 | €39,308 | €46,734 | +€7,426 | +18.9% |
| Amounts receivable within one year | 40/41 | €29,625 | €20,875 | -€8,750 | -29.5% |
| Trade receivables | 40 | €27,407 | €17,303 | -€10,104 | -36.9% |
| Other amounts receivable | 41 | €2,218 | €3,572 | +€1,354 | +61.0% |
| Cash at bank and in hand | 54/58 | €9,683 | €25,859 | +€16,176 | +167% |
| Total equity and liabilities | 10/49 | €52,227 | €68,909 | +€16,682 | +31.9% |
| Equity | 10/15 | €36,409 | €53,801 | +€17,392 | +47.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,949 | €33,341 | +€17,392 | +109% |
| Amounts payable | 17/49 | €15,818 | €15,108 | -€710 | -4.5% |
| Amounts payable within one year | 42/48 | €15,318 | €15,108 | -€210 | -1.4% |
| Financial debts | 43 | - | €21 | +€21 | |
| Credit institutions | 430/8 | - | €21 | +€21 | |
| Trade debts | 44 | €6,719 | €7,798 | +€1,080 | +16.1% |
| Suppliers | 440/4 | €6,719 | €7,798 | +€1,080 | +16.1% |
| Taxes, remuneration and social security | 45 | €8,599 | €7,289 | -€1,311 | -15.2% |
| Taxes | 450/3 | €8,599 | €7,289 | -€1,311 | -15.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €500 | €0 | -€500 | -100% |
| Remuneration, social security and pensions | 62 | €4,631 | €2,184 | -€2,447 | -52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,031 | €6,722 | +€1,691 | +33.6% |
| Other operating charges | 640/8 | €394 | €689 | +€295 | +75.0% |
| Gross operating margin | 9900 | €23,351 | €36,240 | +€12,889 | +55.2% |
| Operating profit (loss) | 9901 | €13,296 | €26,645 | +€13,349 | +100% |
| Financial charges | 65/66B | €800 | €1,513 | +€713 | +89.0% |
| Recurring financial charges | 65 | €800 | €1,513 | +€713 | +89.0% |
| Profit (loss) for the period before taxes | 9903 | €12,496 | €25,132 | +€12,636 | +101% |
| Income taxes | 67/77 | €4,128 | €7,740 | +€3,612 | +87.5% |
| Profit (loss) for the period | 9904 | €8,367 | €17,392 | +€9,024 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €8,367 | €17,392 | +€9,024 | +108% |
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 15 October 2026 via checked.be.