Benabid: 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.
Benabid
Largest movements
- Cash +€26,270
up €26,270 (+207.6%), from €12,656 to €38,926
mainly Receivables within one year (+€15,871) and Net result for the year (+€11,023)
- Receivables within one year -€15,871
down €15,871 (-39.1%), from €40,590 to €24,719
of which Other amounts receivable: -€15,920
- Reserves +€11,023
up €11,023 (+29.7%), from €37,102 to €48,125
- Tax, wage and social debts -€2,159
down €2,159 (-22.6%), from €9,548 to €7,389
- Other debts +€1,470
new in 2026: €1,470
- Gross operating margin -€2,253
down €2,253 (-11.6%), from €19,420 to €17,167
- Taxes -€1,004
down €1,004 (-15.4%), from €6,520 to €5,516
- Financial income -€444
no longer reported in 2026 (was €444)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,246 | €69,645 | +€10,399 | +17.6% |
| Current assets | 29/58 | €59,246 | €69,645 | +€10,399 | +17.6% |
| Stocks and contracts in progress | 3 | €6,000 | €6,000 | = | 0.0% |
| Stocks | 30/36 | €6,000 | €6,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,590 | €24,719 | -€15,871 | -39.1% |
| Trade receivables | 40 | €15,854 | €15,903 | +€49 | +0.3% |
| Other amounts receivable | 41 | €24,737 | €8,817 | -€15,920 | -64.4% |
| Cash at bank and in hand | 54/58 | €12,656 | €38,926 | +€26,270 | +207.6% |
| Total equity and liabilities | 10/49 | €59,246 | €69,645 | +€10,399 | +17.6% |
| Equity | 10/15 | €49,602 | €60,625 | +€11,023 | +22.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €37,102 | €48,125 | +€11,023 | +29.7% |
| Distributable reserves | 133 | €37,102 | €48,125 | +€11,023 | +29.7% |
| Amounts payable | 17/49 | €9,644 | €9,020 | -€624 | -6.5% |
| Amounts payable within one year | 42/48 | €9,644 | €9,020 | -€624 | -6.5% |
| Trade debts | 44 | €95 | €161 | +€66 | +68.8% |
| Suppliers | 440/4 | €95 | €161 | +€66 | +68.8% |
| Taxes, remuneration and social security | 45 | €9,548 | €7,389 | -€2,159 | -22.6% |
| Taxes | 450/3 | €9,548 | €7,389 | -€2,159 | -22.6% |
| Other amounts payable | 47/48 | - | €1,470 | +€1,470 | |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €19,420 | €17,167 | -€2,253 | -11.6% |
| Operating profit (loss) | 9901 | €18,851 | €16,581 | -€2,270 | -12.0% |
| Financial income | 75/76B | €444 | - | -€444 | |
| Recurring financial income | 75 | €444 | - | -€444 | |
| Financial charges | 65/66B | €40 | €42 | +€2 | +4.3% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €19,254 | €16,539 | -€2,715 | -14.1% |
| Income taxes | 67/77 | €6,520 | €5,516 | -€1,004 | -15.4% |
| Profit (loss) for the period | 9904 | €12,734 | €11,023 | -€1,711 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,734 | €11,023 | -€1,711 | -13.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.