BENZAGAN: 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.
BENZAGAN
Largest movements
- Tangible fixed assets +€9,667
up €9,667 (+129%), from €7,468 to €17,135
- Stocks and contracts -€7,260
down €7,260 (-68.8%), from €10,550 to €3,290
- Receivables within one year +€6,357
up €6,357 (+176%), from €3,610 to €9,967
of which Trade receivables: +€6,767
- Profit (loss) carried forward -€28,974
down €28,974 (-99.9%), from -€28,999 to -€57,973
- Other debts +€24,698
up €24,698 (+59.3%), from €41,620 to €66,319
- Trade debts +€9,647
up €9,647 (+85.2%), from €11,328 to €20,975
- Tax, wage and social debts +€3,429
new in 2024: €3,429
- Purchases and services +€57,846
new in 2024: €57,846
- Turnover +€31,492
new in 2024: €31,492
- Gross operating margin +€2,912
up €2,912 (+10.6%), from -€27,540 to -€24,629
- Depreciation +€2,311
up €2,311 (+167%), from €1,382 to €3,693
- Other operating charges +€503
new in 2024: €503
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.
Derived cash bridge
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 | €33,949 | €42,749 | +€8,800 | +25.9% |
| Fixed assets | 21/28 | €14,368 | €24,035 | +€9,667 | +67.3% |
| Tangible fixed assets | 22/27 | €7,468 | €17,135 | +€9,667 | +129% |
| Furniture and vehicles | 24 | €7,468 | €17,135 | +€9,667 | +129% |
| Financial fixed assets | 28 | €6,900 | €6,900 | = | 0.0% |
| Current assets | 29/58 | €19,581 | €18,714 | -€868 | -4.4% |
| Stocks and contracts in progress | 3 | €10,550 | €3,290 | -€7,260 | -68.8% |
| Stocks | 30/36 | €10,550 | €3,290 | -€7,260 | -68.8% |
| Amounts receivable within one year | 40/41 | €3,610 | €9,967 | +€6,357 | +176% |
| Trade receivables | 40 | €3,200 | €9,967 | +€6,767 | +211% |
| Other amounts receivable | 41 | €410 | - | -€410 | |
| Cash at bank and in hand | 54/58 | €5,422 | €5,457 | +€35 | +0.6% |
| Total equity and liabilities | 10/49 | €33,949 | €42,749 | +€8,800 | +25.9% |
| Equity | 10/15 | -€18,999 | -€47,973 | -€28,974 | -153% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,999 | -€57,973 | -€28,974 | -99.9% |
| Amounts payable | 17/49 | €52,948 | €90,722 | +€37,774 | +71.3% |
| Amounts payable within one year | 42/48 | €52,948 | €90,722 | +€37,774 | +71.3% |
| Trade debts | 44 | €11,328 | €20,975 | +€9,647 | +85.2% |
| Suppliers | 440/4 | €11,328 | €20,975 | +€9,647 | +85.2% |
| Taxes, remuneration and social security | 45 | - | €3,429 | +€3,429 | |
| Taxes | 450/3 | - | €3,429 | +€3,429 | |
| Other amounts payable | 47/48 | €41,620 | €66,319 | +€24,698 | +59.3% |
| Turnover | 70 | - | €31,492 | +€31,492 | |
| Non-recurring operating income | 76A | - | €1,725 | +€1,725 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €57,846 | +€57,846 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,382 | €3,693 | +€2,311 | +167% |
| Other operating charges | 640/8 | - | €503 | +€503 | |
| Gross operating margin | 9900 | -€27,540 | -€24,629 | +€2,912 | +10.6% |
| Operating profit (loss) | 9901 | -€28,923 | -€28,825 | +€98 | +0.3% |
| Financial charges | 65/66B | €76 | €149 | +€73 | +96.0% |
| Recurring financial charges | 65 | €76 | €149 | +€73 | +96.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,999 | -€28,974 | +€25 | +0.1% |
| Profit (loss) for the period | 9904 | -€28,999 | -€28,974 | +€25 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,999 | -€28,974 | +€25 | +0.1% |
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 19 October 2026 via checked.be.