OLIVER BENSON: 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.
What changed
OLIVER BENSON
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€3,646
2024 · €109,963-€113,609
Equity
€226,790
2024 · €230,436-€3,646
Cash
€228,030
2024 · €170,857+€57,173
Balance sheet total
€1.1m
2024 · €839,614+€281,916
Largest movements
Assets
- Receivables within one year +€246,419
up €246,419 (+50.3%), from €489,525 to €735,943
of which Trade receivables: +€252,849
- Cash +€57,173
up €57,173 (+33.5%), from €170,857 to €228,030
mainly Trade debts (+€316,458) and Depreciation (+€18,902)
- Tangible fixed assets -€22,373
down €22,373 (-20.5%), from €109,027 to €86,654
of which Furniture and vehicles: -€27,475
Equity and liabilities
- Trade debts +€316,458
up €316,458 (+74.2%), from €426,476 to €742,934
- Tax, wage and social debts -€16,481
down €16,481 (-15.6%), from €105,592 to €89,111
of which Taxes: -€23,197
- Debts after one year -€15,183
down €15,183 (-24.9%), from €61,003 to €45,820
Income statement
- Turnover +€739,150
up €739,150 (+29.6%), from €2.5m to €3.2m
- Goods and materials +€554,619
up €554,619 (+25.3%), from €2.2m to €2.7m
- Services and other goods +€108,444
up €108,444 (+41.4%), from €262,227 to €370,671
- Staff costs +€107,541
new in 2025: €107,541
- Other operating income -€48,501
down €48,501 (-42.3%), from €114,578 to €66,077
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.
Result 2024
€109,963
Turnover
+€739,150
Other operating income
-€48,501
Goods and materials
-€554,619
Services and other goods
-€108,444
Staff costs
-€107,541
Depreciation
-€8,851
Other operating charges
-€3,649
Other operating items
-€56,342
Financial income
-€571
Financial charges
-€5,141
Taxes
+€40,900
Result 2025
-€3,646
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€68,520
Investment
+€3,307
Financing
-€14,654
Cash 2024
€170,857
From operations (derived)
+€68,520
Net result for the year
-€3,646
Depreciation
+€18,902
Receivables within one year
-€246,419
Smaller working-capital items
-€294
Trade debts
+€316,458
Tax, wage and social debts
-€16,481
Investment (derived)
+€3,307
Investment in fixed assets (net)
+€3,307
Financing
-€14,654
Debts after one year
-€15,183
Current portion of long-term debt
+€529
Cash 2025
€228,030
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €839,614 | €1,121,530 | +€281,916 | +33.6% |
| Fixed assets | 21/28 | €157,892 | €135,684 | -€22,208 | -14.1% |
| Intangible fixed assets | 21 | €45,875 | €39,350 | -€6,525 | -14.2% |
| Tangible fixed assets | 22/27 | €109,027 | €86,654 | -€22,373 | -20.5% |
| Plant, machinery and equipment | 23 | €4,589 | €9,691 | +€5,102 | +111% |
| Furniture and vehicles | 24 | €98,933 | €71,458 | -€27,475 | -27.8% |
| Other tangible fixed assets | 26 | €5,505 | €5,505 | = | 0.0% |
| Financial fixed assets | 28 | €2,990 | €9,680 | +€6,690 | +224% |
| Other financial fixed assets | 284/8 | €2,990 | €9,680 | +€6,690 | +224% |
| Amounts receivable and cash guarantees | 285/8 | €2,990 | €9,680 | +€6,690 | +224% |
| Current assets | 29/58 | €681,722 | €985,846 | +€304,125 | +44.6% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €489,525 | €735,943 | +€246,419 | +50.3% |
| Trade receivables | 40 | €364,447 | €617,296 | +€252,849 | +69.4% |
| Other amounts receivable | 41 | €125,078 | €118,648 | -€6,430 | -5.1% |
| Cash at bank and in hand | 54/58 | €170,857 | €228,030 | +€57,173 | +33.5% |
| Deferred charges and accrued income | 490/1 | €21,340 | €21,873 | +€533 | +2.5% |
| Total equity and liabilities | 10/49 | €839,614 | €1,121,530 | +€281,916 | +33.6% |
| Equity | 10/15 | €230,436 | €226,790 | -€3,646 | -1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €224,236 | €220,590 | -€3,646 | -1.6% |
| Amounts payable | 17/49 | €609,178 | €894,740 | +€285,562 | +46.9% |
| Amounts payable after more than one year | 17 | €61,003 | €45,820 | -€15,183 | -24.9% |
| Financial debts | 170/4 | €61,003 | €45,820 | -€15,183 | -24.9% |
| Credit institutions | 173 | €61,003 | €45,820 | -€15,183 | -24.9% |
| Amounts payable within one year | 42/48 | €547,965 | €848,471 | +€300,507 | +54.8% |
| Current portion of amounts payable after more than one year | 42 | €15,897 | €16,426 | +€529 | +3.3% |
| Trade debts | 44 | €426,476 | €742,934 | +€316,458 | +74.2% |
| Suppliers | 440/4 | €426,476 | €742,934 | +€316,458 | +74.2% |
| Taxes, remuneration and social security | 45 | €105,592 | €89,111 | -€16,481 | -15.6% |
| Taxes | 450/3 | €105,592 | €82,394 | -€23,197 | -22.0% |
| Remuneration and social security | 454/9 | - | €6,717 | +€6,717 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €210 | €448 | +€238 | +113% |
| Operating income | 70/76A | €2,647,911 | €3,303,560 | +€655,649 | +24.8% |
| Turnover | 70 | €2,498,333 | €3,237,482 | +€739,150 | +29.6% |
| Other operating income | 74 | €114,578 | €66,077 | -€48,501 | -42.3% |
| Non-recurring operating income | 76A | €35,000 | €0 | -€35,000 | -100% |
| Operating charges | 60/66A | €2,474,412 | €3,278,858 | +€804,446 | +32.5% |
| Goods for resale, raw materials and consumables | 60 | €2,192,749 | €2,747,369 | +€554,619 | +25.3% |
| Purchases | 600/8 | €2,192,749 | €2,747,369 | +€554,619 | +25.3% |
| Services and other goods | 61 | €262,227 | €370,671 | +€108,444 | +41.4% |
| Remuneration, social security and pensions | 62 | - | €107,541 | +€107,541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,051 | €18,902 | +€8,851 | +88.1% |
| Other operating charges | 640/8 | €9,384 | €13,034 | +€3,649 | +38.9% |
| Non-recurring operating charges | 66A | - | €21,342 | +€21,342 | |
| Operating profit (loss) | 9901 | €173,499 | €24,702 | -€148,797 | -85.8% |
| Financial income | 75/76B | €6,518 | €5,948 | -€571 | -8.8% |
| Recurring financial income | 75 | €6,518 | €5,948 | -€571 | -8.8% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €3,687 | €5,886 | +€2,199 | +59.6% |
| Other financial income | 752/9 | €2,831 | €62 | -€2,770 | -97.8% |
| Financial charges | 65/66B | €12,974 | €18,115 | +€5,141 | +39.6% |
| Recurring financial charges | 65 | €12,974 | €18,115 | +€5,141 | +39.6% |
| Debt charges | 650 | €6,649 | €11,897 | +€5,248 | +78.9% |
| Other financial charges | 652/9 | €6,326 | €6,218 | -€108 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €167,043 | €12,534 | -€154,509 | -92.5% |
| Income taxes | 67/77 | €57,080 | €16,180 | -€40,900 | -71.7% |
| Taxes | 670/3 | €57,178 | €16,180 | -€40,998 | -71.7% |
| Tax adjustments and reversals of tax provisions | 77 | €99 | €0 | -€99 | -100% |
| Profit (loss) for the period | 9904 | €109,963 | -€3,646 | -€113,609 | |
| Profit (loss) for the period to be appropriated | 9905 | €109,963 | -€3,646 | -€113,609 |
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.