BENABAR: what changed
Two fiscal 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.
BENABAR
Largest movements
- Receivables within one year +€3,505
up €3,505 (+50.4%), from €6,957 to €10,461
of which Trade receivables: +€3,237
- Intangible fixed assets -€1,000
down €1,000 (-33.3%), from €3,000 to €2,000
- Cash -€427
down €427 (-6.2%), from €6,927 to €6,501
mainly Receivables within one year (-€3,505) and Deferred charges and accrued income (-€224)
- Tangible fixed assets -€224
no longer reported in 2024 (was €224)
- Deferred charges and accrued income +€224
up €224 (+132.7%), from €169 to €392
- Tax, wage and social debts +€800
up €800 (+53.7%), from €1,491 to €2,291
- Profit (loss) carried forward +€761
up €761 (+18.7%), from €4,068 to €4,829
- Trade debts +€516
up €516 (+30.0%), from €1,718 to €2,234
- Gross operating margin -€2,849
down €2,849 (-50.1%), from €5,683 to €2,834
- Financial income +€302
new in 2024: €302
- Taxes +€182
new in 2024: €182
- Other operating charges +€178
up €178 (+32.0%), from €556 to €734
- Financial charges +€88
up €88 (+60.0%), from €146 to €234
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.
Cash bridge derived
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 | €17,277 | €19,354 | +€2,077 | +12.0% |
| Fixed assets | 21/28 | €3,224 | €2,000 | -€1,224 | -38.0% |
| Intangible fixed assets | 21 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Tangible fixed assets | 22/27 | €224 | - | -€224 | |
| Other tangible fixed assets | 26 | €224 | - | -€224 | |
| Current assets | 29/58 | €14,053 | €17,354 | +€3,301 | +23.5% |
| Amounts receivable within one year | 40/41 | €6,957 | €10,461 | +€3,505 | +50.4% |
| Trade receivables | 40 | €538 | €3,775 | +€3,237 | +601.1% |
| Other amounts receivable | 41 | €6,418 | €6,686 | +€268 | +4.2% |
| Cash at bank and in hand | 54/58 | €6,927 | €6,501 | -€427 | -6.2% |
| Deferred charges and accrued income | 490/1 | €169 | €392 | +€224 | +132.7% |
| Total equity and liabilities | 10/49 | €17,277 | €19,354 | +€2,077 | +12.0% |
| Equity | 10/15 | €14,068 | €14,829 | +€761 | +5.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,068 | €4,829 | +€761 | +18.7% |
| Amounts payable | 17/49 | €3,209 | €4,525 | +€1,316 | +41.0% |
| Amounts payable within one year | 42/48 | €3,209 | €4,525 | +€1,316 | +41.0% |
| Trade debts | 44 | €1,718 | €2,234 | +€516 | +30.0% |
| Suppliers | 440/4 | €1,718 | €2,234 | +€516 | +30.0% |
| Taxes, remuneration and social security | 45 | €1,491 | €2,291 | +€800 | +53.7% |
| Taxes | 450/3 | €1,491 | €2,291 | +€800 | +53.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,192 | €1,224 | +€32 | +2.7% |
| Other operating charges | 640/8 | €556 | €734 | +€178 | +32.0% |
| Gross operating margin | 9900 | €5,683 | €2,834 | -€2,849 | -50.1% |
| Operating profit (loss) | 9901 | €3,935 | €876 | -€3,059 | -77.7% |
| Financial income | 75/76B | - | €302 | +€302 | |
| Recurring financial income | 75 | - | €302 | +€302 | |
| Financial charges | 65/66B | €146 | €234 | +€88 | +60.0% |
| Recurring financial charges | 65 | €146 | €234 | +€88 | +60.0% |
| Profit (loss) for the period before taxes | 9903 | €3,788 | €944 | -€2,845 | -75.1% |
| Income taxes | 67/77 | - | €182 | +€182 | |
| Profit (loss) for the period | 9904 | €3,788 | €761 | -€3,027 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,788 | €761 | -€3,027 | -79.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.