Dr. Benosman Rym: 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.
Dr. Benosman Rym
Largest movements
- Receivables within one year +€50,935
up €50,935 (+133%), from €38,397 to €89,331
- Cash -€2,115
down €2,115 (-42.9%), from €4,928 to €2,813
mainly Receivables within one year (-€50,935) and Other debts (-€19,698)
- Tangible fixed assets -€1,620
down €1,620 (-33.0%), from €4,912 to €3,292
of which Plant, machinery and equipment: -€1,417
- Deferred charges and accrued income +€1,535
up €1,535 (+44.1%), from €3,484 to €5,019
- Reserves +€58,661
up €58,661 (+3,154%), from €1,860 to €60,521
of which Distributable reserves: +€60,521
- Other debts -€19,698
no longer reported in 2025 (was €19,698)
- Trade debts +€5,613
up €5,613 (+217%), from €2,588 to €8,200
- Tax, wage and social debts +€2,849
up €2,849 (+17.3%), from €16,499 to €19,348
- Profit (loss) carried forward +€1,310
no longer reported in 2025 (was -€1,310)
- Taxes +€12,710
up €12,710 (+260%), from €4,888 to €17,598
- Gross operating margin +€4,535
up €4,535 (+6.2%), from €72,675 to €77,210
- Financial income +€3,019
up €3,019 (+15,094,150%), from €0 to €3,019
- Other operating charges -€2,073
down €2,073 (-69.2%), from €2,996 to €923
- Financial charges -€1,568
down €1,568 (-93.1%), from €1,684 to €116
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 | €51,735 | €100,470 | +€48,735 | +94.2% |
| Fixed assets | 21/28 | €4,927 | €3,307 | -€1,620 | -32.9% |
| Tangible fixed assets | 22/27 | €4,912 | €3,292 | -€1,620 | -33.0% |
| Plant, machinery and equipment | 23 | €4,413 | €2,997 | -€1,417 | -32.1% |
| Furniture and vehicles | 24 | €499 | €295 | -€204 | -40.8% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €46,808 | €97,163 | +€50,355 | +108% |
| Amounts receivable within one year | 40/41 | €38,397 | €89,331 | +€50,935 | +133% |
| Other amounts receivable | 41 | €38,397 | €89,331 | +€50,935 | +133% |
| Cash at bank and in hand | 54/58 | €4,928 | €2,813 | -€2,115 | -42.9% |
| Deferred charges and accrued income | 490/1 | €3,484 | €5,019 | +€1,535 | +44.1% |
| Total equity and liabilities | 10/49 | €51,735 | €100,470 | +€48,735 | +94.2% |
| Equity | 10/15 | €12,950 | €72,921 | +€59,972 | +463% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €60,521 | +€58,661 | +3,154% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €60,521 | +€60,521 | |
| Profit (loss) carried forward | 14 | -€1,310 | - | +€1,310 | |
| Amounts payable | 17/49 | €38,785 | €27,548 | -€11,237 | -29.0% |
| Amounts payable within one year | 42/48 | €38,785 | €27,548 | -€11,237 | -29.0% |
| Trade debts | 44 | €2,588 | €8,200 | +€5,613 | +217% |
| Suppliers | 440/4 | €2,588 | €8,200 | +€5,613 | +217% |
| Taxes, remuneration and social security | 45 | €16,499 | €19,348 | +€2,849 | +17.3% |
| Taxes | 450/3 | €16,499 | €19,348 | +€2,849 | +17.3% |
| Other amounts payable | 47/48 | €19,698 | - | -€19,698 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €755 | €1,620 | +€866 | +115% |
| Other operating charges | 640/8 | €2,996 | €923 | -€2,073 | -69.2% |
| Gross operating margin | 9900 | €72,675 | €77,210 | +€4,535 | +6.2% |
| Operating profit (loss) | 9901 | €68,924 | €74,667 | +€5,743 | +8.3% |
| Financial income | 75/76B | €0 | €3,019 | +€3,019 | +15,094,150% |
| Recurring financial income | 75 | €0 | €3,019 | +€3,019 | +15,094,150% |
| Financial charges | 65/66B | €1,684 | €116 | -€1,568 | -93.1% |
| Recurring financial charges | 65 | €1,684 | €116 | -€1,568 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | €67,240 | €77,569 | +€10,330 | +15.4% |
| Income taxes | 67/77 | €4,888 | €17,598 | +€12,710 | +260% |
| Profit (loss) for the period | 9904 | €62,352 | €59,972 | -€2,380 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,352 | €59,972 | -€2,380 | -3.8% |
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 23 October 2026 via checked.be.