TECHY 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.
TECHY BENJAMIN
Largest movements
- Cash +€5,901
up €5,901 (+16.2%), from €36,508 to €42,409
mainly Net result for the year (+€7,133) and Depreciation (+€5,484)
- Tangible fixed assets -€5,484
down €5,484 (-8.3%), from €66,233 to €60,749
of which Land and buildings: -€5,027
- Receivables within one year -€2,608
down €2,608 (-43.5%), from €5,999 to €3,391
of which Other amounts receivable: -€2,608
- Debts after one year -€9,468
down €9,468 (-65.8%), from €14,384 to €4,916
- Profit (loss) carried forward +€4,133
up €4,133 (+7.2%), from €57,543 to €61,676
- Reserves +€3,000
up €3,000 (+33.9%), from €8,860 to €11,860
of which Distributable reserves: +€3,000
- Tax, wage and social debts -€1,731
no longer reported in 2025 (was €1,731)
- Other debts +€1,440
up €1,440 (+78.3%), from €1,840 to €3,280
- Gross operating margin -€3,836
down €3,836 (-17.8%), from €21,594 to €17,758
- Depreciation -€2,032
down €2,032 (-27.0%), from €7,516 to €5,484
- Taxes +€1,885
up €1,885 (+204.4%), from €922 to €2,807
- Financial charges -€362
down €362 (-20.2%), from €1,795 to €1,433
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.
Cash bridge derived
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 | €115,490 | €113,299 | -€2,191 | -1.9% |
| Fixed assets | 21/28 | €72,983 | €67,499 | -€5,484 | -7.5% |
| Tangible fixed assets | 22/27 | €66,233 | €60,749 | -€5,484 | -8.3% |
| Land and buildings | 22 | €64,930 | €59,903 | -€5,027 | -7.7% |
| Plant, machinery and equipment | 23 | €1,303 | €846 | -€457 | -35.1% |
| Financial fixed assets | 28 | €6,750 | €6,750 | = | 0.0% |
| Current assets | 29/58 | €42,507 | €45,800 | +€3,293 | +7.7% |
| Amounts receivable within one year | 40/41 | €5,999 | €3,391 | -€2,608 | -43.5% |
| Trade receivables | 40 | €1,120 | €1,120 | = | 0.0% |
| Other amounts receivable | 41 | €4,879 | €2,271 | -€2,608 | -53.5% |
| Cash at bank and in hand | 54/58 | €36,508 | €42,409 | +€5,901 | +16.2% |
| Total equity and liabilities | 10/49 | €115,490 | €113,299 | -€2,191 | -1.9% |
| Equity | 10/15 | €85,003 | €92,136 | +€7,133 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,860 | €11,860 | +€3,000 | +33.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €10,000 | +€3,000 | +42.9% |
| Profit (loss) carried forward | 14 | €57,543 | €61,676 | +€4,133 | +7.2% |
| Amounts payable | 17/49 | €30,487 | €21,163 | -€9,324 | -30.6% |
| Amounts payable after more than one year | 17 | €14,384 | €4,916 | -€9,468 | -65.8% |
| Financial debts | 170/4 | €14,384 | €4,916 | -€9,468 | -65.8% |
| Amounts payable within one year | 42/48 | €16,103 | €16,247 | +€144 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €8,998 | €9,468 | +€470 | +5.2% |
| Trade debts | 44 | €3,534 | €3,499 | -€35 | -1.0% |
| Suppliers | 440/4 | €3,534 | €3,499 | -€35 | -1.0% |
| Taxes, remuneration and social security | 45 | €1,731 | - | -€1,731 | |
| Taxes | 450/3 | €1,731 | - | -€1,731 | |
| Other amounts payable | 47/48 | €1,840 | €3,280 | +€1,440 | +78.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,516 | €5,484 | -€2,032 | -27.0% |
| Other operating charges | 640/8 | €874 | €901 | +€27 | +3.1% |
| Gross operating margin | 9900 | €21,594 | €17,758 | -€3,836 | -17.8% |
| Operating profit (loss) | 9901 | €13,204 | €11,373 | -€1,831 | -13.9% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,795 | €1,433 | -€362 | -20.2% |
| Recurring financial charges | 65 | €1,795 | €1,433 | -€362 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €11,411 | €9,940 | -€1,471 | -12.9% |
| Income taxes | 67/77 | €922 | €2,807 | +€1,885 | +204.4% |
| Profit (loss) for the period | 9904 | €10,489 | €7,133 | -€3,356 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,489 | €7,133 | -€3,356 | -32.0% |
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 12 October 2026 via checked.be.