BENSEYS.COM: 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.
BENSEYS.COM
Largest movements
- Cash -€136,606
down €136,606 (-81.7%), from €167,110 to €30,504
mainly Current investments (-€100,000) and Net result for the year (-€37,464)
- Current investments +€100,000
new in 2025: €100,000
- Tangible fixed assets -€4,989
down €4,989 (-17.6%), from €28,426 to €23,437
of which Furniture and vehicles: -€3,623
- Profit (loss) carried forward -€37,464
down €37,464 (-426%), from -€8,797 to -€46,260
- Current portion of long-term debt -€6,914
no longer reported in 2025 (was €6,914)
- Trade debts +€3,130
up €3,130 (+53.2%), from €5,883 to €9,012
- Gross operating margin -€38,825
down €38,825, from €9,832 to -€28,993
- Taxes -€9,404
down €9,404 (-91.6%), from €10,270 to €866
- Financial income +€1,384
up €1,384 (+157%), from €880 to €2,265
- Other operating charges +€867
up €867 (+115%), from €753 to €1,619
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 | €221,318 | €180,460 | -€40,858 | -18.5% |
| Fixed assets | 21/28 | €28,426 | €23,437 | -€4,989 | -17.6% |
| Tangible fixed assets | 22/27 | €28,426 | €23,437 | -€4,989 | -17.6% |
| Furniture and vehicles | 24 | €15,781 | €12,158 | -€3,623 | -23.0% |
| Other tangible fixed assets | 26 | €12,645 | €11,279 | -€1,366 | -10.8% |
| Current assets | 29/58 | €192,892 | €157,023 | -€35,869 | -18.6% |
| Amounts receivable within one year | 40/41 | €25,331 | €26,462 | +€1,131 | +4.5% |
| Trade receivables | 40 | €22,311 | €10,404 | -€11,907 | -53.4% |
| Other amounts receivable | 41 | €3,021 | €16,058 | +€13,037 | +432% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €167,110 | €30,504 | -€136,606 | -81.7% |
| Deferred charges and accrued income | 490/1 | €450 | €56 | -€393 | -87.5% |
| Total equity and liabilities | 10/49 | €221,318 | €180,460 | -€40,858 | -18.5% |
| Equity | 10/15 | €208,367 | €170,903 | -€37,464 | -18.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €198,614 | €198,614 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €196,759 | €196,759 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,797 | -€46,260 | -€37,464 | -426% |
| Amounts payable | 17/49 | €12,951 | €9,556 | -€3,394 | -26.2% |
| Amounts payable within one year | 42/48 | €12,951 | €9,556 | -€3,394 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €6,914 | - | -€6,914 | |
| Trade debts | 44 | €5,883 | €9,012 | +€3,130 | +53.2% |
| Suppliers | 440/4 | €5,883 | €9,012 | +€3,130 | +53.2% |
| Taxes, remuneration and social security | 45 | €154 | €544 | +€390 | +253% |
| Taxes | 450/3 | €154 | €544 | +€390 | +253% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,314 | €7,178 | -€137 | -1.9% |
| Other operating charges | 640/8 | €753 | €1,619 | +€867 | +115% |
| Gross operating margin | 9900 | €9,832 | -€28,993 | -€38,825 | |
| Operating profit (loss) | 9901 | €1,765 | -€37,790 | -€39,555 | |
| Financial income | 75/76B | €880 | €2,265 | +€1,384 | +157% |
| Recurring financial income | 75 | €880 | €2,265 | +€1,384 | +157% |
| Financial charges | 65/66B | €1,172 | €1,072 | -€100 | -8.5% |
| Recurring financial charges | 65 | €1,172 | €1,072 | -€100 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €1,474 | -€36,598 | -€38,071 | |
| Income taxes | 67/77 | €10,270 | €866 | -€9,404 | -91.6% |
| Profit (loss) for the period | 9904 | -€8,797 | -€37,464 | -€28,667 | -326% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,797 | -€37,464 | -€28,667 | -326% |
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 14 October 2026 via checked.be.