BENACIM - BEHEER: 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.
BENACIM - BEHEER
Largest movements
- Tangible fixed assets -€35,742
down €35,742 (-4.0%), from €902,233 to €866,491
of which Land and buildings: -€33,754
- Reserves -€16,379
down €16,379 (-5.7%), from €289,839 to €273,460
of which Tax-exempt reserves: -€16,379
- Other debts -€9,675
down €9,675 (-1.8%), from €528,391 to €518,716
- Gross operating margin -€8,848
down €8,848 (-16.3%), from €54,434 to €45,586
- Depreciation +€937
up €937 (+2.1%), from €44,504 to €45,441
- Other operating charges +€666
up €666 (+6.0%), from €11,121 to €11,787
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 | €957,483 | €928,430 | -€29,053 | -3.0% |
| Fixed assets | 21/28 | €902,233 | €866,491 | -€35,742 | -4.0% |
| Tangible fixed assets | 22/27 | €902,233 | €866,491 | -€35,742 | -4.0% |
| Land and buildings | 22 | €896,656 | €862,902 | -€33,754 | -3.8% |
| Furniture and vehicles | 24 | €5,578 | €3,589 | -€1,988 | -35.6% |
| Current assets | 29/58 | €55,250 | €61,939 | +€6,689 | +12.1% |
| Amounts receivable within one year | 40/41 | €122 | €818 | +€696 | +569% |
| Trade receivables | 40 | - | €650 | +€650 | |
| Other amounts receivable | 41 | €122 | €168 | +€46 | +37.6% |
| Cash at bank and in hand | 54/58 | €51,251 | €59,396 | +€8,145 | +15.9% |
| Deferred charges and accrued income | 490/1 | €3,877 | €1,725 | -€2,152 | -55.5% |
| Total equity and liabilities | 10/49 | €957,483 | €928,430 | -€29,053 | -3.0% |
| Equity | 10/15 | €354,219 | €340,301 | -€13,918 | -3.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €289,839 | €273,460 | -€16,379 | -5.7% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €223,719 | €207,340 | -€16,379 | -7.3% |
| Distributable reserves | 133 | €58,620 | €58,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,620 | -€8,159 | +€2,461 | +23.2% |
| Provisions and deferred taxes | 16 | €74,573 | €69,113 | -€5,460 | -7.3% |
| Deferred taxes | 168 | €74,573 | €69,113 | -€5,460 | -7.3% |
| Amounts payable | 17/49 | €528,691 | €519,016 | -€9,675 | -1.8% |
| Amounts payable within one year | 42/48 | €528,391 | €518,716 | -€9,675 | -1.8% |
| Other amounts payable | 47/48 | €528,391 | €518,716 | -€9,675 | -1.8% |
| Accrued charges and deferred income | 492/3 | €300 | €300 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,504 | €45,441 | +€937 | +2.1% |
| Other operating charges | 640/8 | €11,121 | €11,787 | +€666 | +6.0% |
| Gross operating margin | 9900 | €54,434 | €45,586 | -€8,848 | -16.3% |
| Operating profit (loss) | 9901 | -€1,191 | -€11,642 | -€10,451 | -877% |
| Financial income | 75/76B | €264 | €296 | +€32 | +12.1% |
| Recurring financial income | 75 | €264 | €296 | +€32 | +12.1% |
| Financial charges | 65/66B | €8,174 | €8,032 | -€142 | -1.7% |
| Recurring financial charges | 65 | €8,174 | €8,032 | -€142 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,101 | -€19,378 | -€10,277 | -113% |
| Transfer from deferred taxes | 780 | €5,460 | €5,460 | -€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€3,641 | -€13,918 | -€10,277 | -282% |
| Transfer from tax-exempt reserves | 789 | €16,380 | €16,379 | -€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,740 | €2,461 | -€10,278 | -80.7% |
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 15 October 2026 via checked.be.