Benzaiten: 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.
Benzaiten
Largest movements
- Cash +€37,850
up €37,850 (+185%), from €20,410 to €58,260
mainly Net result for the year (+€38,623) and Receivables within one year (+€5,560)
- Receivables within one year -€5,560
down €5,560 (-18.4%), from €30,250 to €24,690
of which Trade receivables: -€7,091
- Tangible fixed assets -€1,667
down €1,667 (-15.0%), from €11,093 to €9,426
of which Furniture and vehicles: -€1,381
- Profit (loss) carried forward +€38,623
up €38,623 (+90.7%), from €42,562 to €81,185
- Tax, wage and social debts -€8,173
down €8,173 (-64.1%), from €12,747 to €4,574
of which Taxes: -€8,173
- Gross operating margin +€11,097
up €11,097 (+24.8%), from €44,739 to €55,836
- Taxes +€2,038
up €2,038 (+24.1%), from €8,474 to €10,513
- Depreciation +€1,393
up €1,393 (+90.2%), from €1,544 to €2,937
- Staff costs +€702
up €702 (+22.8%), from €3,081 to €3,783
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 | €61,763 | €92,644 | +€30,881 | +50.0% |
| Fixed assets | 21/28 | €11,093 | €9,531 | -€1,562 | -14.1% |
| Tangible fixed assets | 22/27 | €11,093 | €9,426 | -€1,667 | -15.0% |
| Furniture and vehicles | 24 | €8,495 | €7,114 | -€1,381 | -16.3% |
| Other tangible fixed assets | 26 | €2,598 | €2,312 | -€286 | -11.0% |
| Financial fixed assets | 28 | - | €105 | +€105 | |
| Current assets | 29/58 | €50,670 | €83,113 | +€32,443 | +64.0% |
| Amounts receivable within one year | 40/41 | €30,250 | €24,690 | -€5,560 | -18.4% |
| Trade receivables | 40 | €30,250 | €23,159 | -€7,091 | -23.4% |
| Other amounts receivable | 41 | - | €1,531 | +€1,531 | |
| Cash at bank and in hand | 54/58 | €20,410 | €58,260 | +€37,850 | +185% |
| Deferred charges and accrued income | 490/1 | €10 | €163 | +€152 | +1,471% |
| Total equity and liabilities | 10/49 | €61,763 | €92,644 | +€30,881 | +50.0% |
| Equity | 10/15 | €46,562 | €85,185 | +€38,623 | +82.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,562 | €81,185 | +€38,623 | +90.7% |
| Amounts payable | 17/49 | €15,201 | €7,459 | -€7,742 | -50.9% |
| Amounts payable within one year | 42/48 | €15,201 | €7,459 | -€7,742 | -50.9% |
| Trade debts | 44 | €2,418 | €2,840 | +€422 | +17.5% |
| Suppliers | 440/4 | €2,418 | €2,840 | +€422 | +17.5% |
| Taxes, remuneration and social security | 45 | €12,747 | €4,574 | -€8,173 | -64.1% |
| Taxes | 450/3 | €10,847 | €2,674 | -€8,173 | -75.4% |
| Remuneration and social security | 454/9 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 47/48 | €37 | €45 | +€9 | +23.5% |
| Remuneration, social security and pensions | 62 | €3,081 | €3,783 | +€702 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,544 | €2,937 | +€1,393 | +90.2% |
| Other operating charges | 640/8 | €307 | €183 | -€124 | -40.3% |
| Gross operating margin | 9900 | €44,739 | €55,836 | +€11,097 | +24.8% |
| Operating profit (loss) | 9901 | €39,807 | €48,933 | +€9,126 | +22.9% |
| Financial income | 75/76B | €67 | €275 | +€208 | +310% |
| Recurring financial income | 75 | €67 | €275 | +€208 | +310% |
| Financial charges | 65/66B | €62 | €71 | +€10 | +15.9% |
| Recurring financial charges | 65 | €62 | €71 | +€10 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €39,812 | €49,136 | +€9,324 | +23.4% |
| Income taxes | 67/77 | €8,474 | €10,513 | +€2,038 | +24.1% |
| Profit (loss) for the period | 9904 | €31,338 | €38,623 | +€7,286 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,338 | €38,623 | +€7,286 | +23.2% |
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 20 October 2026 via checked.be.