BENAMEUR: 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.
BENAMEUR
Largest movements
- Cash +€32,634
up €32,634 (+52.9%), from €61,731 to €94,365
mainly Net result for the year (+€36,358) and Receivables within one year (+€25,791)
- Receivables within one year -€25,791
down €25,791 (-80.3%), from €32,106 to €6,316
of which Trade receivables: -€17,939
- Tangible fixed assets +€8,851
up €8,851 (+92.3%), from €9,588 to €18,439
- Stocks and contracts +€3,826
new in 2024: €3,826
- Trade debts -€28,536
down €28,536 (-68.8%), from €41,491 to €12,955
- Profit (loss) carried forward +€27,358
up €27,358 (+61.5%), from €44,507 to €71,865
- Other debts +€14,164
new in 2024: €14,164
- Tax, wage and social debts +€6,533
up €6,533 (+131%), from €4,993 to €11,526
- Gross operating margin +€24,767
up €24,767 (+52.1%), from €47,579 to €72,346
- Staff costs -€17,479
down €17,479 (-45.0%), from €38,799 to €21,320
- Other operating charges +€7,530
up €7,530 (+3,007%), from €250 to €7,780
- Depreciation +€2,787
up €2,787 (+121%), from €2,297 to €5,084
- Taxes -€1,284
down €1,284 (-57.5%), from €2,233 to €950
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 | €103,425 | €122,945 | +€19,520 | +18.9% |
| Fixed assets | 21/28 | €9,588 | €18,439 | +€8,851 | +92.3% |
| Tangible fixed assets | 22/27 | €9,588 | €18,439 | +€8,851 | +92.3% |
| Plant, machinery and equipment | 23 | €6,239 | €7,807 | +€1,568 | +25.1% |
| Furniture and vehicles | 24 | €1,157 | €4,269 | +€3,112 | +269% |
| Other tangible fixed assets | 26 | €2,192 | €6,362 | +€4,170 | +190% |
| Current assets | 29/58 | €93,837 | €104,506 | +€10,669 | +11.4% |
| Stocks and contracts in progress | 3 | - | €3,826 | +€3,826 | |
| Stocks | 30/36 | - | €3,826 | +€3,826 | |
| Amounts receivable within one year | 40/41 | €32,106 | €6,316 | -€25,791 | -80.3% |
| Trade receivables | 40 | €21,154 | €3,216 | -€17,939 | -84.8% |
| Other amounts receivable | 41 | €10,952 | €3,100 | -€7,852 | -71.7% |
| Cash at bank and in hand | 54/58 | €61,731 | €94,365 | +€32,634 | +52.9% |
| Total equity and liabilities | 10/49 | €103,425 | €122,945 | +€19,520 | +18.9% |
| Equity | 10/15 | €56,942 | €84,300 | +€27,358 | +48.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €35 | €35 | = | 0.0% |
| Tax-exempt reserves | 132 | €35 | €35 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,507 | €71,865 | +€27,358 | +61.5% |
| Amounts payable | 17/49 | €46,484 | €38,645 | -€7,838 | -16.9% |
| Amounts payable within one year | 42/48 | €46,484 | €38,645 | -€7,838 | -16.9% |
| Trade debts | 44 | €41,491 | €12,955 | -€28,536 | -68.8% |
| Suppliers | 440/4 | €41,491 | €12,955 | -€28,536 | -68.8% |
| Taxes, remuneration and social security | 45 | €4,993 | €11,526 | +€6,533 | +131% |
| Remuneration and social security | 454/9 | €4,993 | €11,526 | +€6,533 | +131% |
| Other amounts payable | 47/48 | - | €14,164 | +€14,164 | |
| Remuneration, social security and pensions | 62 | €38,799 | €21,320 | -€17,479 | -45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,297 | €5,084 | +€2,787 | +121% |
| Other operating charges | 640/8 | €250 | €7,780 | +€7,530 | +3,007% |
| Gross operating margin | 9900 | €47,579 | €72,346 | +€24,767 | +52.1% |
| Operating profit (loss) | 9901 | €6,233 | €38,162 | +€31,929 | +512% |
| Financial income | 75/76B | €1 | €76 | +€75 | +10,011% |
| Recurring financial income | 75 | €1 | €76 | +€75 | +10,011% |
| Financial charges | 65/66B | €73 | €930 | +€857 | +1,168% |
| Recurring financial charges | 65 | €73 | €930 | +€857 | +1,168% |
| Profit (loss) for the period before taxes | 9903 | €6,160 | €37,308 | +€31,148 | +506% |
| Income taxes | 67/77 | €2,233 | €950 | -€1,284 | -57.5% |
| Profit (loss) for the period | 9904 | €3,927 | €36,358 | +€32,431 | +826% |
| Profit (loss) for the period to be appropriated | 9905 | €3,927 | €36,358 | +€32,431 | +826% |
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 14 October 2026 via checked.be.