BENA MED: 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.
BENA MED
Largest movements
- Intangible fixed assets -€6,012
no longer reported in 2024 (was €6,012)
- Cash -€5,346
down €5,346 (-6.4%), from €83,270 to €77,923
mainly Debts after one year (-€15,493) and Short-term financial debts (-€7,480)
- Tangible fixed assets +€2,598
up €2,598 (+26.7%), from €9,746 to €12,344
of which Other tangible fixed assets: +€3,013
- Formation expenses -€1,689
no longer reported in 2024 (was €1,689)
- Receivables within one year +€1,560
new in 2024: €1,560
- Debts after one year -€15,493
down €15,493 (-32.7%), from €47,308 to €31,815
- Profit (loss) carried forward +€12,149
up €12,149 (+42.7%), from €28,476 to €40,625
- Short-term financial debts -€7,480
no longer reported in 2024 (was €7,480)
- Tax, wage and social debts +€3,311
up €3,311 (+221%), from €1,500 to €4,811
- Trade debts -€1,378
down €1,378 (-68.4%), from €2,013 to €635
- Depreciation -€9,044
down €9,044 (-49.4%), from €18,290 to €9,247
- Gross operating margin -€610
down €610 (-2.5%), from €24,556 to €23,946
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,037 | €92,147 | -€8,890 | -8.8% |
| Formation expenses | 20 | €1,689 | - | -€1,689 | |
| Fixed assets | 21/28 | €15,758 | €12,344 | -€3,414 | -21.7% |
| Intangible fixed assets | 21 | €6,012 | - | -€6,012 | |
| Tangible fixed assets | 22/27 | €9,746 | €12,344 | +€2,598 | +26.7% |
| Furniture and vehicles | 24 | €415 | - | -€415 | |
| Other tangible fixed assets | 26 | €9,331 | €12,344 | +€3,013 | +32.3% |
| Current assets | 29/58 | €83,590 | €79,803 | -€3,787 | -4.5% |
| Amounts receivable within one year | 40/41 | - | €1,560 | +€1,560 | |
| Trade receivables | 40 | - | €1,560 | +€1,560 | |
| Cash at bank and in hand | 54/58 | €83,270 | €77,923 | -€5,346 | -6.4% |
| Deferred charges and accrued income | 490/1 | €320 | €319 | -€0 | -0.1% |
| Total equity and liabilities | 10/49 | €101,037 | €92,147 | -€8,890 | -8.8% |
| Equity | 10/15 | €42,736 | €54,885 | +€12,149 | +28.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,476 | €40,625 | +€12,149 | +42.7% |
| Amounts payable | 17/49 | €58,301 | €37,262 | -€21,039 | -36.1% |
| Amounts payable after more than one year | 17 | €47,308 | €31,815 | -€15,493 | -32.7% |
| Other amounts payable | 178/9 | €47,308 | €31,815 | -€15,493 | -32.7% |
| Amounts payable within one year | 42/48 | €10,993 | €5,446 | -€5,547 | -50.5% |
| Financial debts | 43 | €7,480 | - | -€7,480 | |
| Credit institutions | 430/8 | €7,480 | - | -€7,480 | |
| Trade debts | 44 | €2,013 | €635 | -€1,378 | -68.4% |
| Suppliers | 440/4 | €2,013 | €635 | -€1,378 | -68.4% |
| Taxes, remuneration and social security | 45 | €1,500 | €4,811 | +€3,311 | +221% |
| Taxes | 450/3 | €1,500 | €4,811 | +€3,311 | +221% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,290 | €9,247 | -€9,044 | -49.4% |
| Other operating charges | 640/8 | €536 | €567 | +€31 | +5.8% |
| Gross operating margin | 9900 | €24,556 | €23,946 | -€610 | -2.5% |
| Operating profit (loss) | 9901 | €5,730 | €14,132 | +€8,403 | +147% |
| Financial income | 75/76B | €32 | €32 | -€0 | -1.0% |
| Recurring financial income | 75 | €32 | €32 | -€0 | -1.0% |
| Financial charges | 65/66B | €358 | €504 | +€147 | +41.0% |
| Recurring financial charges | 65 | €358 | €504 | +€147 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | €5,405 | €13,660 | +€8,256 | +153% |
| Income taxes | 67/77 | €1,500 | €1,511 | +€11 | +0.7% |
| Profit (loss) for the period | 9904 | €3,905 | €12,149 | +€8,245 | +211% |
| Profit (loss) for the period to be appropriated | 9905 | €3,905 | €12,149 | +€8,245 | +211% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.