BENBE: 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.
BENBE
Largest movements
- Cash +€2.0m
up €2.0m (+4,873%), from €40,672 to €2.0m
mainly Debts after one year (+€2.0m) and Other debts (+€80,000)
- Receivables within one year +€112,111
up €112,111 (+104%), from €108,222 to €220,333
of which Trade receivables: +€119,071
- Debts after one year +€2.0m
up €2.0m (+1,214%), from €167,803 to €2.2m
of which Other amounts payable: +€2.0m
- Other debts +€80,000
up €80,000 (+104%), from €77,000 to €157,000
- Profit (loss) carried forward -€30,621
down €30,621 (-24.0%), from -€127,407 to -€158,028
- Gross operating margin +€64,191
up €64,191 (+67.9%), from €94,493 to €158,684
- Other operating charges +€30,314
up €30,314 (+107%), from €28,251 to €58,565
- Staff costs +€28,337
up €28,337 (+30.1%), from €94,151 to €122,488
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,425 | €2,262,087 | +€2.1m | +1,204% |
| Fixed assets | 21/28 | €20,567 | €15,914 | -€4,653 | -22.6% |
| Tangible fixed assets | 22/27 | €20,567 | €15,914 | -€4,653 | -22.6% |
| Plant, machinery and equipment | 23 | - | €546 | +€546 | |
| Furniture and vehicles | 24 | €20,567 | €15,368 | -€5,199 | -25.3% |
| Current assets | 29/58 | €152,859 | €2,246,173 | +€2.1m | +1,369% |
| Amounts receivable within one year | 40/41 | €108,222 | €220,333 | +€112,111 | +104% |
| Trade receivables | 40 | €100,918 | €219,989 | +€119,071 | +118% |
| Other amounts receivable | 41 | €7,304 | €344 | -€6,961 | -95.3% |
| Cash at bank and in hand | 54/58 | €40,672 | €2,022,731 | +€2.0m | +4,873% |
| Deferred charges and accrued income | 490/1 | €3,964 | €3,109 | -€855 | -21.6% |
| Total equity and liabilities | 10/49 | €173,425 | €2,262,087 | +€2.1m | +1,204% |
| Equity | 10/15 | -€105,087 | -€135,708 | -€30,621 | -29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,720 | €3,720 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,407 | -€158,028 | -€30,621 | -24.0% |
| Amounts payable | 17/49 | €278,512 | €2,397,795 | +€2.1m | +761% |
| Amounts payable after more than one year | 17 | €167,803 | €2,205,727 | +€2.0m | +1,214% |
| Financial debts | 170/4 | €14,375 | €9,662 | -€4,713 | -32.8% |
| Other amounts payable | 178/9 | €153,428 | €2,196,065 | +€2.0m | +1,331% |
| Amounts payable within one year | 42/48 | €106,271 | €187,428 | +€81,157 | +76.4% |
| Current portion of amounts payable after more than one year | 42 | €4,501 | €4,713 | +€212 | +4.7% |
| Trade debts | 44 | €2,716 | €831 | -€1,885 | -69.4% |
| Suppliers | 440/4 | €2,716 | €831 | -€1,885 | -69.4% |
| Taxes, remuneration and social security | 45 | €22,054 | €24,885 | +€2,830 | +12.8% |
| Taxes | 450/3 | €1,168 | €2,900 | +€1,732 | +148% |
| Remuneration and social security | 454/9 | €20,886 | €21,985 | +€1,098 | +5.3% |
| Other amounts payable | 47/48 | €77,000 | €157,000 | +€80,000 | +104% |
| Accrued charges and deferred income | 492/3 | €4,438 | €4,639 | +€202 | +4.5% |
| Remuneration, social security and pensions | 62 | €94,151 | €122,488 | +€28,337 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,199 | €5,200 | +€1 | 0.0% |
| Other operating charges | 640/8 | €28,251 | €58,565 | +€30,314 | +107% |
| Gross operating margin | 9900 | €94,493 | €158,684 | +€64,191 | +67.9% |
| Operating profit (loss) | 9901 | -€33,108 | -€27,569 | +€5,539 | +16.7% |
| Financial charges | 65/66B | €2,558 | €2,614 | +€57 | +2.2% |
| Recurring financial charges | 65 | €2,558 | €2,614 | +€57 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€35,665 | -€30,183 | +€5,482 | +15.4% |
| Income taxes | 67/77 | €174 | €438 | +€263 | +151% |
| Profit (loss) for the period | 9904 | -€35,840 | -€30,621 | +€5,219 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,840 | -€30,621 | +€5,219 | +14.6% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.