DR GAVROY BENJAMIN SRL: 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 GAVROY BENJAMIN SRL
Largest movements
- Receivables within one year +€68,240
up €68,240 (+4,487%), from €1,521 to €69,761
of which Other amounts receivable: +€44,367
- Cash -€34,211
down €34,211 (-47.2%), from €72,471 to €38,261
mainly Receivables within one year (-€68,240) and Current investments (-€12,390)
- Current investments +€12,390
up €12,390 (+109%), from €11,357 to €23,747
- Profit (loss) carried forward +€59,277
up €59,277 (+97.2%), from €60,972 to €120,250
- Debts after one year -€11,893
down €11,893 (-29.7%), from €40,096 to €28,203
- Other debts -€3,185
down €3,185 (-100%), from €3,185 to €0
- Tax, wage and social debts +€2,216
up €2,216 (+15.5%), from €14,293 to €16,509
- Gross operating margin +€5,204
up €5,204 (+6.2%), from €83,459 to €88,663
- Taxes +€1,216
up €1,216 (+8.5%), from €14,293 to €15,509
- Financial income +€1,202
new in 2025: €1,202
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 | €137,149 | €183,975 | +€46,826 | +34.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €51,799 | €50,846 | -€953 | -1.8% |
| Tangible fixed assets | 22/27 | €51,744 | €50,791 | -€953 | -1.8% |
| Plant, machinery and equipment | 23 | €1,428 | €1,102 | -€326 | -22.8% |
| Furniture and vehicles | 24 | €50,316 | €38,287 | -€12,029 | -23.9% |
| Other tangible fixed assets | 26 | - | €11,401 | +€11,401 | |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €85,350 | €133,129 | +€47,779 | +56.0% |
| Amounts receivable within one year | 40/41 | €1,521 | €69,761 | +€68,240 | +4,487% |
| Trade receivables | 40 | €1,521 | €25,394 | +€23,873 | +1,570% |
| Other amounts receivable | 41 | - | €44,367 | +€44,367 | |
| Current investments | 50/53 | €11,357 | €23,747 | +€12,390 | +109% |
| Cash at bank and in hand | 54/58 | €72,471 | €38,261 | -€34,211 | -47.2% |
| Deferred charges and accrued income | 490/1 | €0 | €1,361 | +€1,361 | |
| Total equity and liabilities | 10/49 | €137,149 | €183,975 | +€46,826 | +34.1% |
| Equity | 10/15 | €65,972 | €125,250 | +€59,277 | +89.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,972 | €120,250 | +€59,277 | +97.2% |
| Amounts payable | 17/49 | €71,177 | €58,725 | -€12,451 | -17.5% |
| Amounts payable after more than one year | 17 | €40,096 | €28,203 | -€11,893 | -29.7% |
| Financial debts | 170/4 | €40,096 | €28,203 | -€11,893 | -29.7% |
| Amounts payable within one year | 42/48 | €29,081 | €28,523 | -€558 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €11,515 | €11,893 | +€378 | +3.3% |
| Trade debts | 44 | €89 | €121 | +€32 | +36.3% |
| Suppliers | 440/4 | €89 | €121 | +€32 | +36.3% |
| Taxes, remuneration and social security | 45 | €14,293 | €16,509 | +€2,216 | +15.5% |
| Taxes | 450/3 | €14,293 | €16,509 | +€2,216 | +15.5% |
| Other amounts payable | 47/48 | €3,185 | €0 | -€3,185 | -100% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,969 | €13,230 | +€261 | +2.0% |
| Other operating charges | 640/8 | €159 | €101 | -€58 | -36.6% |
| Gross operating margin | 9900 | €83,459 | €88,663 | +€5,204 | +6.2% |
| Operating profit (loss) | 9901 | €70,330 | €75,332 | +€5,001 | +7.1% |
| Financial income | 75/76B | - | €1,202 | +€1,202 | |
| Recurring financial income | 75 | - | €1,202 | +€1,202 | |
| Financial charges | 65/66B | €1,441 | €1,748 | +€306 | +21.2% |
| Recurring financial charges | 65 | €1,441 | €1,748 | +€306 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €68,889 | €74,786 | +€5,897 | +8.6% |
| Income taxes | 67/77 | €14,293 | €15,509 | +€1,216 | +8.5% |
| Profit (loss) for the period | 9904 | €54,597 | €59,277 | +€4,681 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,597 | €59,277 | +€4,681 | +8.6% |
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 30 October 2026 via checked.be.