BENSKI: 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.
BENSKI
Largest movements
- Cash +€138,677
up €138,677 (+56.4%), from €246,036 to €384,713
mainly Accrued charges and deferred income (+€311,123) and Depreciation (+€39,413)
- Tangible fixed assets -€37,012
down €37,012 (-7.6%), from €484,704 to €447,692
of which Land and buildings: -€28,447
- Receivables within one year +€14,813
up €14,813 (+111.5%), from €13,281 to €28,094
of which Other amounts receivable: +€23,114
- Accrued charges and deferred income +€311,123
up €311,123 (+320.7%), from €97,000 to €408,123
- Other debts -€124,729
no longer reported in 2024 (was €124,729)
- Profit (loss) carried forward -€56,567
down €56,567 (-338.4%), from -€16,714 to -€73,281
- Trade debts -€9,171
down €9,171 (-22.0%), from €41,770 to €32,599
- Gross operating margin -€82,434
down €82,434 (-48.6%), from €169,526 to €87,092
- Staff costs +€9,674
up €9,674 (+13.1%), from €73,790 to €83,464
- Taxes -€6,894
no longer reported in 2024 (was €6,894)
- Other operating charges -€3,153
down €3,153 (-16.1%), from €19,563 to €16,410
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €753,555 | €862,683 | +€109,128 | +14.5% |
| Fixed assets | 21/28 | €484,704 | €447,692 | -€37,012 | -7.6% |
| Tangible fixed assets | 22/27 | €484,704 | €447,692 | -€37,012 | -7.6% |
| Land and buildings | 22 | €458,999 | €430,552 | -€28,447 | -6.2% |
| Plant, machinery and equipment | 23 | €18,675 | €9,875 | -€8,800 | -47.1% |
| Furniture and vehicles | 24 | €7,030 | €5,030 | -€2,000 | -28.4% |
| Other tangible fixed assets | 26 | - | €2,235 | +€2,235 | |
| Current assets | 29/58 | €268,851 | €414,991 | +€146,140 | +54.4% |
| Amounts receivable within one year | 40/41 | €13,281 | €28,094 | +€14,813 | +111.5% |
| Trade receivables | 40 | €8,677 | €376 | -€8,301 | -95.7% |
| Other amounts receivable | 41 | €4,604 | €27,718 | +€23,114 | +502.0% |
| Cash at bank and in hand | 54/58 | €246,036 | €384,713 | +€138,677 | +56.4% |
| Deferred charges and accrued income | 490/1 | €9,534 | €2,184 | -€7,350 | -77.1% |
| Total equity and liabilities | 10/49 | €753,555 | €862,683 | +€109,128 | +14.5% |
| Equity | 10/15 | €1,886 | -€54,681 | -€56,567 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,714 | -€73,281 | -€56,567 | -338.4% |
| Amounts payable | 17/49 | €751,669 | €917,363 | +€165,694 | +22.0% |
| Amounts payable after more than one year | 17 | €274,262 | €266,895 | -€7,367 | -2.7% |
| Financial debts | 170/4 | €274,262 | €266,895 | -€7,367 | -2.7% |
| Amounts payable within one year | 42/48 | €380,407 | €242,346 | -€138,061 | -36.3% |
| Current portion of amounts payable after more than one year | 42 | €13,329 | €16,201 | +€2,872 | +21.6% |
| Trade debts | 44 | €41,770 | €32,599 | -€9,171 | -22.0% |
| Suppliers | 440/4 | €41,770 | €32,599 | -€9,171 | -22.0% |
| Taxes, remuneration and social security | 45 | €200,579 | €193,545 | -€7,034 | -3.5% |
| Taxes | 450/3 | €190,696 | €180,074 | -€10,622 | -5.6% |
| Remuneration and social security | 454/9 | €9,883 | €13,471 | +€3,588 | +36.3% |
| Other amounts payable | 47/48 | €124,729 | - | -€124,729 | |
| Accrued charges and deferred income | 492/3 | €97,000 | €408,123 | +€311,123 | +320.7% |
| Remuneration, social security and pensions | 62 | €73,790 | €83,464 | +€9,674 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,131 | €39,413 | -€718 | -1.8% |
| Other operating charges | 640/8 | €19,563 | €16,410 | -€3,153 | -16.1% |
| Gross operating margin | 9900 | €169,526 | €87,092 | -€82,434 | -48.6% |
| Operating profit (loss) | 9901 | €36,042 | -€52,195 | -€88,237 | |
| Financial charges | 65/66B | €4,640 | €4,372 | -€268 | -5.8% |
| Recurring financial charges | 65 | €4,640 | €4,372 | -€268 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €31,402 | -€56,566 | -€87,968 | |
| Income taxes | 67/77 | €6,894 | - | -€6,894 | |
| Profit (loss) for the period | 9904 | €24,508 | -€56,566 | -€81,074 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,508 | -€56,566 | -€81,074 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.