BENADOU: 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.
BENADOU
Largest movements
- Receivables within one year -€48,266
down €48,266 (-68.9%), from €70,098 to €21,832
of which Trade receivables: -€64,702
- Stocks and contracts -€15,000
down €15,000 (-39.8%), from €37,669 to €22,669
- Tangible fixed assets -€1,225
no longer reported in 2023 (was €1,225)
- Other debts -€60,172
down €60,172 (-93.0%), from €64,732 to €4,560
- Trade debts +€21,733
up €21,733 (+152.3%), from €14,273 to €36,006
- Tax, wage and social debts -€13,063
down €13,063 (-33.6%), from €38,849 to €25,786
of which Remuneration and social security: -€9,464
- Profit (loss) carried forward -€12,622
down €12,622 (-49.5%), from -€25,512 to -€38,135
- Staff costs +€29,273
up €29,273 (+214.2%), from €13,666 to €42,938
- Gross operating margin +€5,078
up €5,078 (+19.1%), from €26,619 to €31,697
- Other operating charges -€814
down €814 (-91.0%), from €895 to €81
- Depreciation -€555
down €555 (-31.2%), from €1,780 to €1,225
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,341 | €47,218 | -€64,124 | -57.6% |
| Fixed assets | 21/28 | €1,225 | - | -€1,225 | |
| Tangible fixed assets | 22/27 | €1,225 | - | -€1,225 | |
| Furniture and vehicles | 24 | €1,225 | - | -€1,225 | |
| Current assets | 29/58 | €110,116 | €47,218 | -€62,899 | -57.1% |
| Stocks and contracts in progress | 3 | €37,669 | €22,669 | -€15,000 | -39.8% |
| Stocks | 30/36 | €37,669 | €22,669 | -€15,000 | -39.8% |
| Amounts receivable within one year | 40/41 | €70,098 | €21,832 | -€48,266 | -68.9% |
| Trade receivables | 40 | €68,449 | €3,747 | -€64,702 | -94.5% |
| Other amounts receivable | 41 | €1,649 | €18,085 | +€16,436 | +996.8% |
| Cash at bank and in hand | 54/58 | €2,350 | €2,717 | +€367 | +15.6% |
| Total equity and liabilities | 10/49 | €111,341 | €47,218 | -€64,124 | -57.6% |
| Equity | 10/15 | -€6,512 | -€19,135 | -€12,622 | -193.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Contributions outside capital | 11 | €19,000 | €19,000 | = | 0.0% |
| Other | 1109/19 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,512 | -€38,135 | -€12,622 | -49.5% |
| Amounts payable | 17/49 | €117,854 | €66,352 | -€51,502 | -43.7% |
| Amounts payable within one year | 42/48 | €117,854 | €66,352 | -€51,502 | -43.7% |
| Trade debts | 44 | €14,273 | €36,006 | +€21,733 | +152.3% |
| Suppliers | 440/4 | €14,273 | €36,006 | +€21,733 | +152.3% |
| Taxes, remuneration and social security | 45 | €38,849 | €25,786 | -€13,063 | -33.6% |
| Taxes | 450/3 | €13,843 | €10,244 | -€3,599 | -26.0% |
| Remuneration and social security | 454/9 | €25,006 | €15,542 | -€9,464 | -37.8% |
| Other amounts payable | 47/48 | €64,732 | €4,560 | -€60,172 | -93.0% |
| Remuneration, social security and pensions | 62 | €13,666 | €42,938 | +€29,273 | +214.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,780 | €1,225 | -€555 | -31.2% |
| Other operating charges | 640/8 | €895 | €81 | -€814 | -91.0% |
| Gross operating margin | 9900 | €26,619 | €31,697 | +€5,078 | +19.1% |
| Operating profit (loss) | 9901 | €10,279 | -€12,548 | -€22,826 | |
| Financial charges | 65/66B | €104 | €75 | -€30 | -28.5% |
| Recurring financial charges | 65 | €104 | €75 | -€30 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €10,175 | -€12,622 | -€22,797 | |
| Profit (loss) for the period | 9904 | €10,175 | -€12,622 | -€22,797 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,175 | -€12,622 | -€22,797 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.