Docteur Bruno Benjamin: 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.
Docteur Bruno Benjamin
Largest movements
- Cash +€90,141
up €90,141 (+90,141%), from €100 to €90,241
mainly Net result for the year (+€83,605) and Tax, wage and social debts (+€32,110)
- Receivables within one year +€16,290
new in 2025: €16,290
- Tangible fixed assets +€11,731
new in 2025: €11,731
- Profit (loss) carried forward +€83,605
up €83,605, from -€2,159 to €81,446
- Tax, wage and social debts +€32,110
new in 2025: €32,110
of which Taxes: +€24,620
- Other debts +€2,390
up €2,390 (+111%), from €2,159 to €4,549
- Gross operating margin +€115,246
up €115,246, from -€2,109 to €113,137
- Taxes +€23,840
new in 2025: €23,840
- Depreciation +€4,979
new in 2025: €4,979
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 | €100 | €118,571 | +€118,471 | +118,471% |
| Fixed assets | 21/28 | - | €11,731 | +€11,731 | |
| Tangible fixed assets | 22/27 | - | €11,731 | +€11,731 | |
| Furniture and vehicles | 24 | - | €11,731 | +€11,731 | |
| Current assets | 29/58 | €100 | €106,839 | +€106,739 | +106,739% |
| Amounts receivable within one year | 40/41 | - | €16,290 | +€16,290 | |
| Trade receivables | 40 | - | €16,290 | +€16,290 | |
| Cash at bank and in hand | 54/58 | €100 | €90,241 | +€90,141 | +90,141% |
| Deferred charges and accrued income | 490/1 | - | €309 | +€309 | |
| Total equity and liabilities | 10/49 | €100 | €118,571 | +€118,471 | +118,471% |
| Equity | 10/15 | -€2,059 | €81,546 | +€83,605 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,159 | €81,446 | +€83,605 | |
| Amounts payable | 17/49 | €2,159 | €37,025 | +€34,866 | +1,615% |
| Amounts payable within one year | 42/48 | €2,159 | €37,025 | +€34,866 | +1,615% |
| Trade debts | 44 | - | €365 | +€365 | |
| Suppliers | 440/4 | - | €365 | +€365 | |
| Taxes, remuneration and social security | 45 | - | €32,110 | +€32,110 | |
| Taxes | 450/3 | - | €24,620 | +€24,620 | |
| Remuneration and social security | 454/9 | - | €7,490 | +€7,490 | |
| Other amounts payable | 47/48 | €2,159 | €4,549 | +€2,390 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,979 | +€4,979 | |
| Other operating charges | 640/8 | €50 | €618 | +€568 | +1,136% |
| Gross operating margin | 9900 | -€2,109 | €113,137 | +€115,246 | |
| Operating profit (loss) | 9901 | -€2,159 | €107,541 | +€109,700 | |
| Financial charges | 65/66B | - | €95 | +€95 | |
| Recurring financial charges | 65 | - | €95 | +€95 | |
| Profit (loss) for the period before taxes | 9903 | -€2,159 | €107,445 | +€109,605 | |
| Income taxes | 67/77 | - | €23,840 | +€23,840 | |
| Profit (loss) for the period | 9904 | -€2,159 | €83,605 | +€85,764 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,159 | €83,605 | +€85,764 |
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 22 October 2026 via checked.be.