LACROIX 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.
LACROIX BENJAMIN
Largest movements
- Receivables within one year +€19,710
up €19,710 (+155%), from €12,743 to €32,453
of which Trade receivables: +€13,040
- Cash -€10,495
down €10,495 (-35.1%), from €29,928 to €19,433
mainly Receivables within one year (-€19,710) and Tax, wage and social debts (-€2,027)
- Financial fixed assets -€3,856
down €3,856 (-98.4%), from €3,919 to €63
- Tangible fixed assets -€1,251
down €1,251 (-28.2%), from €4,438 to €3,186
- Reserves +€60,561
up €60,561 (+374%), from €16,214 to €76,775
- Profit (loss) carried forward -€56,975
no longer reported in 2025 (was €56,975)
- Trade debts +€2,656
up €2,656 (+916%), from €290 to €2,946
- Tax, wage and social debts -€2,027
down €2,027 (-23.9%), from €8,490 to €6,463
- Financial income -€9,255
down €9,255 (-86.4%), from €10,716 to €1,461
of which Non-recurring financial income: -€8,893
- Gross operating margin +€7,933
up €7,933, from -€2,014 to €5,919
- Taxes -€1,166
down €1,166 (-39.4%), from €2,961 to €1,795
- Depreciation +€459
up €459 (+58.0%), from €792 to €1,251
- Other operating charges +€135
up €135 (+27.5%), from €489 to €624
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 | €102,428 | €106,644 | +€4,215 | +4.1% |
| Fixed assets | 21/28 | €8,357 | €3,250 | -€5,107 | -61.1% |
| Tangible fixed assets | 22/27 | €4,438 | €3,186 | -€1,251 | -28.2% |
| Furniture and vehicles | 24 | €4,438 | €3,186 | -€1,251 | -28.2% |
| Financial fixed assets | 28 | €3,919 | €63 | -€3,856 | -98.4% |
| Current assets | 29/58 | €94,071 | €103,394 | +€9,323 | +9.9% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Trade receivables | 290 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,743 | €32,453 | +€19,710 | +155% |
| Trade receivables | 40 | €810 | €13,849 | +€13,040 | +1,610% |
| Other amounts receivable | 41 | €11,934 | €18,604 | +€6,670 | +55.9% |
| Cash at bank and in hand | 54/58 | €29,928 | €19,433 | -€10,495 | -35.1% |
| Deferred charges and accrued income | 490/1 | €1,400 | €1,508 | +€108 | +7.7% |
| Total equity and liabilities | 10/49 | €102,428 | €106,644 | +€4,215 | +4.1% |
| Equity | 10/15 | €93,649 | €97,235 | +€3,587 | +3.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €16,214 | €76,775 | +€60,561 | +374% |
| Distributable reserves | 133 | €16,214 | €76,775 | +€60,561 | +374% |
| Profit (loss) carried forward | 14 | €56,975 | - | -€56,975 | |
| Amounts payable | 17/49 | €8,780 | €9,409 | +€629 | +7.2% |
| Amounts payable within one year | 42/48 | €8,780 | €9,409 | +€629 | +7.2% |
| Trade debts | 44 | €290 | €2,946 | +€2,656 | +916% |
| Suppliers | 440/4 | €290 | €2,946 | +€2,656 | +916% |
| Taxes, remuneration and social security | 45 | €8,490 | €6,463 | -€2,027 | -23.9% |
| Taxes | 450/3 | €8,490 | €6,463 | -€2,027 | -23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €792 | €1,251 | +€459 | +58.0% |
| Other operating charges | 640/8 | €489 | €624 | +€135 | +27.5% |
| Gross operating margin | 9900 | -€2,014 | €5,919 | +€7,933 | |
| Operating profit (loss) | 9901 | -€3,296 | €4,043 | +€7,339 | |
| Financial income | 75/76B | €10,716 | €1,461 | -€9,255 | -86.4% |
| Recurring financial income | 75 | €1,823 | €1,461 | -€362 | -19.8% |
| Non-recurring financial income | 76B | €8,893 | - | -€8,893 | |
| Financial charges | 65/66B | €140 | €123 | -€17 | -12.2% |
| Recurring financial charges | 65 | €140 | €123 | -€17 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €7,280 | €5,382 | -€1,899 | -26.1% |
| Income taxes | 67/77 | €2,961 | €1,795 | -€1,166 | -39.4% |
| Profit (loss) for the period | 9904 | €4,319 | €3,587 | -€732 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,319 | €3,587 | -€732 | -17.0% |
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 13 October 2026 via checked.be.