Benson's: 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.
Benson's
Largest movements
- Receivables after one year +€67,500
up €67,500 (+73.4%), from €92,000 to €159,500
- Tangible fixed assets -€14,718
down €14,718 (-24.7%), from €59,655 to €44,937
of which Furniture and vehicles: -€8,557
- Receivables within one year -€7,896
down €7,896 (-33.0%), from €23,945 to €16,049
of which Other amounts receivable: -€20,449
- Reserves +€53,000
up €53,000 (+9.1%), from €585,403 to €638,403
- Financial income -€14,054
down €14,054 (-65.2%), from €21,556 to €7,502
- Financial charges +€12,069
up €12,069 (+357%), from €3,376 to €15,445
of which Financial charges: +€12,069
- Taxes -€6,811
down €6,811 (-10.6%), from €64,291 to €57,480
- Depreciation -€5,588
down €5,588 (-27.5%), from €20,306 to €14,718
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 | €731,034 | €774,897 | +€43,864 | +6.0% |
| Fixed assets | 21/28 | €59,655 | €44,937 | -€14,718 | -24.7% |
| Tangible fixed assets | 22/27 | €59,655 | €44,937 | -€14,718 | -24.7% |
| Land and buildings | 22 | €5,790 | €3,784 | -€2,006 | -34.7% |
| Furniture and vehicles | 24 | €20,223 | €11,666 | -€8,557 | -42.3% |
| Leasing and similar rights | 25 | €15,141 | €10,987 | -€4,154 | -27.4% |
| Other tangible fixed assets | 26 | €18,500 | €18,500 | = | 0.0% |
| Current assets | 29/58 | €671,379 | €729,961 | +€58,582 | +8.7% |
| Amounts receivable after more than one year | 29 | €92,000 | €159,500 | +€67,500 | +73.4% |
| Other amounts receivable | 291 | €92,000 | €159,500 | +€67,500 | +73.4% |
| Amounts receivable within one year | 40/41 | €23,945 | €16,049 | -€7,896 | -33.0% |
| Trade receivables | 40 | €2,449 | €15,003 | +€12,554 | +513% |
| Other amounts receivable | 41 | €21,496 | €1,046 | -€20,449 | -95.1% |
| Current investments | 50/53 | €79,982 | €79,982 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €457,540 | €462,162 | +€4,623 | +1.0% |
| Deferred charges and accrued income | 490/1 | €17,912 | €12,267 | -€5,646 | -31.5% |
| Total equity and liabilities | 10/49 | €731,034 | €774,897 | +€43,864 | +6.0% |
| Equity | 10/15 | €684,479 | €737,642 | +€53,163 | +7.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €585,403 | €638,403 | +€53,000 | +9.1% |
| Distributable reserves | 133 | €585,403 | €638,403 | +€53,000 | +9.1% |
| Profit (loss) carried forward | 14 | €80,484 | €80,646 | +€163 | +0.2% |
| Amounts payable | 17/49 | €46,554 | €37,255 | -€9,299 | -20.0% |
| Amounts payable after more than one year | 17 | €5,856 | - | -€5,856 | |
| Financial debts | 170/4 | €5,856 | - | -€5,856 | |
| Amounts payable within one year | 42/48 | €40,698 | €37,255 | -€3,443 | -8.5% |
| Financial debts | 43 | €9,285 | €3,987 | -€5,298 | -57.1% |
| Credit institutions | 430/8 | €9,285 | €3,987 | -€5,298 | -57.1% |
| Trade debts | 44 | €6,899 | €2,681 | -€4,218 | -61.1% |
| Suppliers | 440/4 | €6,899 | €2,681 | -€4,218 | -61.1% |
| Taxes, remuneration and social security | 45 | €24,514 | €30,587 | +€6,073 | +24.8% |
| Taxes | 450/3 | €24,514 | €30,587 | +€6,073 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,306 | €14,718 | -€5,588 | -27.5% |
| Other operating charges | 640/8 | €1,409 | €1,304 | -€105 | -7.5% |
| Non-recurring operating charges | 66A | €6 | - | -€6 | |
| Gross operating margin | 9900 | €208,533 | €209,606 | +€1,074 | +0.5% |
| Operating profit (loss) | 9901 | €186,812 | €193,585 | +€6,773 | +3.6% |
| Financial income | 75/76B | €21,556 | €7,502 | -€14,054 | -65.2% |
| Recurring financial income | 75 | €21,556 | €7,502 | -€14,054 | -65.2% |
| Financial charges | 65/66B | €3,376 | €15,445 | +€12,069 | +357% |
| Recurring financial charges | 65 | €3,376 | €15,445 | +€12,069 | +357% |
| Non-recurring financial charges | 66B | €3,376 | €15,445 | +€12,069 | +357% |
| Profit (loss) for the period before taxes | 9903 | €204,992 | €185,642 | -€19,349 | -9.4% |
| Income taxes | 67/77 | €64,291 | €57,480 | -€6,811 | -10.6% |
| Profit (loss) for the period | 9904 | €140,701 | €128,163 | -€12,538 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €140,701 | €128,163 | -€12,538 | -8.9% |
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 13 October 2026 via checked.be.