BENSKA: 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.
BENSKA
Largest movements
- Cash +€8,299
up €8,299 (+500.0%), from €1,660 to €9,959
mainly Net result for the year (+€4,454) and Depreciation (+€3,188)
- Intangible fixed assets -€919
down €919 (-20.0%), from €4,593 to €3,674
- Stocks and contracts -€836
down €836 (-57.2%), from €1,461 to €625
- Tangible fixed assets -€569
down €569 (-16.7%), from €3,400 to €2,831
of which Furniture and vehicles: -€876
- Profit (loss) carried forward +€4,454
up €4,454 (+228.3%), from €1,951 to €6,405
- Tax, wage and social debts +€3,013
up €3,013 (+82.4%), from €3,655 to €6,668
of which Remuneration and social security: +€5,449
- Trade debts -€1,186
down €1,186 (-32.4%), from €3,656 to €2,470
- Gross operating margin +€17,605
up €17,605 (+199.8%), from €8,810 to €26,415
- Staff costs +€12,597
up €12,597 (+427.0%), from €2,950 to €15,547
- Depreciation +€3,181
up €3,181 (+44425.3%), from €7 to €3,188
- Taxes +€1,306
up €1,306 (+267.7%), from €488 to €1,793
- Other operating charges +€929
new in 2025: €929
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 | €16,337 | €22,519 | +€6,182 | +37.8% |
| Fixed assets | 21/28 | €7,993 | €6,505 | -€1,488 | -18.6% |
| Intangible fixed assets | 21 | €4,593 | €3,674 | -€919 | -20.0% |
| Tangible fixed assets | 22/27 | €3,400 | €2,831 | -€569 | -16.7% |
| Plant, machinery and equipment | 23 | €1,651 | €1,958 | +€307 | +18.6% |
| Furniture and vehicles | 24 | €1,749 | €874 | -€876 | -50.1% |
| Current assets | 29/58 | €8,344 | €16,014 | +€7,670 | +91.9% |
| Stocks and contracts in progress | 3 | €1,461 | €625 | -€836 | -57.2% |
| Stocks | 30/36 | €1,461 | €625 | -€836 | -57.2% |
| Amounts receivable within one year | 40/41 | €5,224 | €5,430 | +€207 | +4.0% |
| Trade receivables | 40 | €5,224 | €5,224 | = | 0.0% |
| Other amounts receivable | 41 | - | €207 | +€207 | |
| Cash at bank and in hand | 54/58 | €1,660 | €9,959 | +€8,299 | +500.0% |
| Total equity and liabilities | 10/49 | €16,337 | €22,519 | +€6,182 | +37.8% |
| Equity | 10/15 | €6,951 | €11,405 | +€4,454 | +64.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,951 | €6,405 | +€4,454 | +228.3% |
| Amounts payable | 17/49 | €9,387 | €11,115 | +€1,728 | +18.4% |
| Amounts payable within one year | 42/48 | €9,387 | €11,115 | +€1,728 | +18.4% |
| Trade debts | 44 | €3,656 | €2,470 | -€1,186 | -32.4% |
| Suppliers | 440/4 | €3,656 | €2,470 | -€1,186 | -32.4% |
| Taxes, remuneration and social security | 45 | €3,655 | €6,668 | +€3,013 | +82.4% |
| Taxes | 450/3 | €2,549 | €113 | -€2,436 | -95.5% |
| Remuneration and social security | 454/9 | €1,106 | €6,555 | +€5,449 | +492.7% |
| Other amounts payable | 47/48 | €2,075 | €1,976 | -€99 | -4.8% |
| Remuneration, social security and pensions | 62 | €2,950 | €15,547 | +€12,597 | +427.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7 | €3,188 | +€3,181 | +44425.3% |
| Other operating charges | 640/8 | - | €929 | +€929 | |
| Gross operating margin | 9900 | €8,810 | €26,415 | +€17,605 | +199.8% |
| Operating profit (loss) | 9901 | €5,853 | €6,751 | +€898 | +15.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €156 | €505 | +€349 | +223.4% |
| Recurring financial charges | 65 | €156 | €505 | +€349 | +223.4% |
| Profit (loss) for the period before taxes | 9903 | €5,697 | €6,247 | +€550 | +9.7% |
| Income taxes | 67/77 | €488 | €1,793 | +€1,306 | +267.7% |
| Profit (loss) for the period | 9904 | €5,209 | €4,454 | -€755 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,209 | €4,454 | -€755 | -14.5% |
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.