BENASOL: 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.
BENASOL
Largest movements
- Current investments +€45,000
up €45,000 (+88.2%), from €51,000 to €96,000
- Cash -€23,662
down €23,662 (-92.1%), from €25,689 to €2,028
mainly Current investments (-€45,000) and Contributions, distributions and other (-€20,000)
- Receivables within one year -€11,966
down €11,966 (-10.7%), from €111,405 to €99,439
of which Other amounts receivable: -€18,306
- Profit (loss) carried forward +€8,727
up €8,727 (+4.1%), from €210,392 to €219,119
- Other debts +€4,393
up €4,393 (+27.8%), from €15,801 to €20,194
- Gross operating margin +€7,565
up €7,565 (+24.5%), from €30,895 to €38,461
- Taxes +€2,100
up €2,100 (+26.1%), from €8,042 to €10,142
- Financial income -€684
down €684 (-31.4%), from €2,179 to €1,495
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 | €341,868 | €352,212 | +€10,345 | +3.0% |
| Fixed assets | 21/28 | €151,801 | €151,883 | +€83 | +0.1% |
| Tangible fixed assets | 22/27 | €1,945 | €2,028 | +€83 | +4.2% |
| Plant, machinery and equipment | 23 | €1,945 | €2,028 | +€83 | +4.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €149,856 | €149,856 | = | 0.0% |
| Current assets | 29/58 | €190,067 | €200,329 | +€10,262 | +5.4% |
| Stocks and contracts in progress | 3 | €148 | €0 | -€148 | -100% |
| Stocks | 30/36 | €148 | €0 | -€148 | -100% |
| Amounts receivable within one year | 40/41 | €111,405 | €99,439 | -€11,966 | -10.7% |
| Trade receivables | 40 | €25,377 | €31,717 | +€6,340 | +25.0% |
| Other amounts receivable | 41 | €86,027 | €67,721 | -€18,306 | -21.3% |
| Current investments | 50/53 | €51,000 | €96,000 | +€45,000 | +88.2% |
| Cash at bank and in hand | 54/58 | €25,689 | €2,028 | -€23,662 | -92.1% |
| Deferred charges and accrued income | 490/1 | €1,825 | €2,863 | +€1,038 | +56.9% |
| Total equity and liabilities | 10/49 | €341,868 | €352,212 | +€10,345 | +3.0% |
| Equity | 10/15 | €320,392 | €329,119 | +€8,727 | +2.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210,392 | €219,119 | +€8,727 | +4.1% |
| Amounts payable | 17/49 | €21,476 | €23,094 | +€1,618 | +7.5% |
| Amounts payable within one year | 42/48 | €21,476 | €23,094 | +€1,618 | +7.5% |
| Trade debts | 44 | €160 | €192 | +€31 | +19.5% |
| Suppliers | 440/4 | €160 | €192 | +€31 | +19.5% |
| Taxes, remuneration and social security | 45 | €5,515 | €2,708 | -€2,806 | -50.9% |
| Taxes | 450/3 | €5,515 | €2,708 | -€2,806 | -50.9% |
| Other amounts payable | 47/48 | €15,801 | €20,194 | +€4,393 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,314 | €958 | -€356 | -27.1% |
| Other operating charges | 640/8 | €5 | - | -€5 | |
| Gross operating margin | 9900 | €30,895 | €38,461 | +€7,565 | +24.5% |
| Operating profit (loss) | 9901 | €29,576 | €37,503 | +€7,927 | +26.8% |
| Financial income | 75/76B | €2,179 | €1,495 | -€684 | -31.4% |
| Recurring financial income | 75 | €2,179 | €1,495 | -€684 | -31.4% |
| Financial charges | 65/66B | €119 | €129 | +€10 | +8.1% |
| Recurring financial charges | 65 | €119 | €129 | +€10 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €31,636 | €38,869 | +€7,233 | +22.9% |
| Income taxes | 67/77 | €8,042 | €10,142 | +€2,100 | +26.1% |
| Profit (loss) for the period | 9904 | €23,594 | €28,727 | +€5,133 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,594 | €28,727 | +€5,133 | +21.8% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.