BENAMANE MELISSA: 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.
BENAMANE MELISSA
Largest movements
- Receivables within one year +€4,809
up €4,809 (+34.7%), from €13,842 to €18,651
of which Trade receivables: +€12,957
- Deferred charges and accrued income +€3,793
up €3,793 (+1,001%), from €379 to €4,172
- Cash +€1,462
up €1,462 (+52.8%), from €2,767 to €4,229
mainly Trade debts (+€13,402) and Other debts (+€1,061)
- Tangible fixed assets -€581
down €581 (-31.0%), from €1,875 to €1,294
- Trade debts +€13,402
up €13,402 (+197%), from €6,786 to €20,188
- Tax, wage and social debts -€3,525
down €3,525 (-94.6%), from €3,725 to €200
- Profit (loss) carried forward -€1,455
down €1,455 (-27.2%), from €5,352 to €3,897
- Other debts +€1,061
new in 2024: €1,061
- Gross operating margin +€5,639
up €5,639, from -€5,193 to €446
- Financial charges -€893
down €893 (-52.3%), from €1,709 to €816
- Other operating charges -€553
down €553 (-57.4%), from €963 to €410
- Depreciation +€296
up €296 (+104%), from €285 to €581
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 | €18,863 | €28,346 | +€9,483 | +50.3% |
| Fixed assets | 21/28 | €1,875 | €1,294 | -€581 | -31.0% |
| Tangible fixed assets | 22/27 | €1,875 | €1,294 | -€581 | -31.0% |
| Land and buildings | 22 | €687 | €583 | -€104 | -15.1% |
| Plant, machinery and equipment | 23 | €496 | €290 | -€206 | -41.5% |
| Furniture and vehicles | 24 | €692 | €421 | -€271 | -39.2% |
| Current assets | 29/58 | €16,988 | €27,052 | +€10,064 | +59.2% |
| Amounts receivable within one year | 40/41 | €13,842 | €18,651 | +€4,809 | +34.7% |
| Trade receivables | 40 | €5,694 | €18,651 | +€12,957 | +228% |
| Other amounts receivable | 41 | €8,148 | - | -€8,148 | |
| Cash at bank and in hand | 54/58 | €2,767 | €4,229 | +€1,462 | +52.8% |
| Deferred charges and accrued income | 490/1 | €379 | €4,172 | +€3,793 | +1,001% |
| Total equity and liabilities | 10/49 | €18,863 | €28,346 | +€9,483 | +50.3% |
| Equity | 10/15 | €8,352 | €6,897 | -€1,455 | -17.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,352 | €3,897 | -€1,455 | -27.2% |
| Amounts payable | 17/49 | €10,511 | €21,449 | +€10,938 | +104% |
| Amounts payable within one year | 42/48 | €10,511 | €21,449 | +€10,938 | +104% |
| Trade debts | 44 | €6,786 | €20,188 | +€13,402 | +197% |
| Suppliers | 440/4 | €6,786 | €20,188 | +€13,402 | +197% |
| Taxes, remuneration and social security | 45 | €3,725 | €200 | -€3,525 | -94.6% |
| Taxes | 450/3 | €3,725 | €200 | -€3,525 | -94.6% |
| Other amounts payable | 47/48 | - | €1,061 | +€1,061 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €285 | €581 | +€296 | +104% |
| Other operating charges | 640/8 | €963 | €410 | -€553 | -57.4% |
| Gross operating margin | 9900 | -€5,193 | €446 | +€5,639 | |
| Operating profit (loss) | 9901 | -€6,441 | -€545 | +€5,896 | +91.5% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,709 | €816 | -€893 | -52.3% |
| Recurring financial charges | 65 | €1,709 | €816 | -€893 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,143 | -€1,361 | +€6,782 | +83.3% |
| Income taxes | 67/77 | €106 | €94 | -€12 | -11.3% |
| Profit (loss) for the period | 9904 | -€8,249 | -€1,455 | +€6,794 | +82.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,249 | -€1,455 | +€6,794 | +82.4% |
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 18 October 2026 via checked.be.