WEINBERGER 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.
WEINBERGER Benjamin
Largest movements
- Receivables after one year -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year -€19,095
down €19,095 (-95.2%), from €20,061 to €966
of which Other amounts receivable: -€14,800
- Cash -€15,858
down €15,858 (-6.4%), from €248,705 to €232,847
mainly Contributions, distributions and other (-€110,500) and Trade debts (-€7,526)
- Deferred charges and accrued income -€11,254
down €11,254 (-41.9%), from €26,844 to €15,590
- Reserves -€99,650
down €99,650 (-49.7%), from €200,310 to €100,660
of which Distributable reserves: -€99,650
- Tax, wage and social debts +€8,767
up €8,767 (+1,571%), from €558 to €9,325
of which Remuneration and social security: +€6,000
- Trade debts -€7,526
down €7,526 (-41.2%), from €18,282 to €10,756
- Gross operating margin -€7,818
down €7,818 (-23.5%), from €33,238 to €25,420
- Taxes -€679
down €679 (-6.0%), from €11,379 to €10,700
- Financial income +€559
up €559 (+200%), from €279 to €838
- Financial charges -€342
down €342 (-12.4%), from €2,757 to €2,415
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 | €350,255 | €253,816 | -€96,439 | -27.5% |
| Fixed assets | 21/28 | €2,145 | €1,913 | -€232 | -10.8% |
| Tangible fixed assets | 22/27 | €2,060 | €1,828 | -€232 | -11.3% |
| Furniture and vehicles | 24 | €2,060 | €1,828 | -€232 | -11.3% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €348,110 | €251,903 | -€96,207 | -27.6% |
| Amounts receivable after more than one year | 29 | €50,000 | - | -€50,000 | |
| Other amounts receivable | 291 | €50,000 | - | -€50,000 | |
| Amounts receivable within one year | 40/41 | €20,061 | €966 | -€19,095 | -95.2% |
| Trade receivables | 40 | €4,295 | - | -€4,295 | |
| Other amounts receivable | 41 | €15,766 | €966 | -€14,800 | -93.9% |
| Current investments | 50/53 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €248,705 | €232,847 | -€15,858 | -6.4% |
| Deferred charges and accrued income | 490/1 | €26,844 | €15,590 | -€11,254 | -41.9% |
| Total equity and liabilities | 10/49 | €350,255 | €253,816 | -€96,439 | -27.5% |
| Equity | 10/15 | €329,239 | €229,601 | -€99,638 | -30.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €200,310 | €100,660 | -€99,650 | -49.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €179,700 | €80,050 | -€99,650 | -55.5% |
| Profit (loss) carried forward | 14 | €122,729 | €122,741 | +€12 | 0.0% |
| Amounts payable | 17/49 | €21,016 | €24,215 | +€3,199 | +15.2% |
| Amounts payable within one year | 42/48 | €21,016 | €24,215 | +€3,199 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €1,875 | €1,875 | = | 0.0% |
| Trade debts | 44 | €18,282 | €10,756 | -€7,526 | -41.2% |
| Suppliers | 440/4 | €18,282 | €10,756 | -€7,526 | -41.2% |
| Advances received on contracts in progress | 46 | €301 | €1 | -€300 | -99.7% |
| Taxes, remuneration and social security | 45 | €558 | €9,325 | +€8,767 | +1,571% |
| Taxes | 450/3 | €558 | €3,325 | +€2,767 | +496% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | - | €2,258 | +€2,258 | |
| Non-recurring operating income | 76A | €365 | - | -€365 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,439 | €2,156 | -€283 | -11.6% |
| Other operating charges | 640/8 | €189 | €125 | -€64 | -33.9% |
| Gross operating margin | 9900 | €33,238 | €25,420 | -€7,818 | -23.5% |
| Operating profit (loss) | 9901 | €30,610 | €23,139 | -€7,471 | -24.4% |
| Financial income | 75/76B | €279 | €838 | +€559 | +200% |
| Recurring financial income | 75 | €279 | €838 | +€559 | +200% |
| Financial charges | 65/66B | €2,757 | €2,415 | -€342 | -12.4% |
| Recurring financial charges | 65 | €2,757 | €2,415 | -€342 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €28,132 | €21,562 | -€6,570 | -23.4% |
| Income taxes | 67/77 | €11,379 | €10,700 | -€679 | -6.0% |
| Profit (loss) for the period | 9904 | €16,753 | €10,862 | -€5,891 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,753 | €10,862 | -€5,891 | -35.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.