BENC: 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.
BENC
Largest movements
- Cash -€9,330
down €9,330 (-21.6%), from €43,282 to €33,952
mainly Net result for the year (-€52,679) and Trade debts (-€8,655)
- Receivables within one year -€8,204
down €8,204 (-35.6%), from €23,067 to €14,863
of which Trade receivables: -€21,012
- Deferred charges and accrued income -€2,540
down €2,540 (-71.6%), from €3,548 to €1,008
- Profit (loss) carried forward -€52,679
down €52,679 (-81.1%), from -€64,935 to -€117,614
- Other debts +€44,955
up €44,955 (+68.7%), from €65,391 to €110,346
- Trade debts -€8,655
down €8,655 (-65.1%), from €13,302 to €4,646
- Tax, wage and social debts -€3,717
down €3,717 (-67.4%), from €5,513 to €1,796
- Gross operating margin -€489,587
down €489,587, from €441,210 to -€48,377
- Other operating charges -€12,385
down €12,385 (-90.4%), from €13,702 to €1,317
- Taxes -€10,018
down €10,018 (-91.1%), from €10,992 to €974
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.
Cash bridge derived
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 | €88,154 | €68,058 | -€20,096 | -22.8% |
| Fixed assets | 21/28 | €3,257 | €3,235 | -€22 | -0.7% |
| Tangible fixed assets | 22/27 | €3,257 | €3,235 | -€22 | -0.7% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €3,257 | €3,235 | -€22 | -0.7% |
| Current assets | 29/58 | €84,897 | €64,823 | -€20,074 | -23.6% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,067 | €14,863 | -€8,204 | -35.6% |
| Trade receivables | 40 | €23,067 | €2,055 | -€21,012 | -91.1% |
| Other amounts receivable | 41 | €0 | €12,808 | +€12,808 | |
| Cash at bank and in hand | 54/58 | €43,282 | €33,952 | -€9,330 | -21.6% |
| Deferred charges and accrued income | 490/1 | €3,548 | €1,008 | -€2,540 | -71.6% |
| Total equity and liabilities | 10/49 | €88,154 | €68,058 | -€20,096 | -22.8% |
| Equity | 10/15 | €3,948 | -€48,731 | -€52,679 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €48,883 | €48,883 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €48,883 | €48,883 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,935 | -€117,614 | -€52,679 | -81.1% |
| Amounts payable | 17/49 | €84,206 | €116,789 | +€32,583 | +38.7% |
| Amounts payable within one year | 42/48 | €84,206 | €116,789 | +€32,583 | +38.7% |
| Trade debts | 44 | €13,302 | €4,646 | -€8,655 | -65.1% |
| Suppliers | 440/4 | €13,302 | €4,646 | -€8,655 | -65.1% |
| Taxes, remuneration and social security | 45 | €5,513 | €1,796 | -€3,717 | -67.4% |
| Taxes | 450/3 | €5,513 | €1,796 | -€3,717 | -67.4% |
| Other amounts payable | 47/48 | €65,391 | €110,346 | +€44,955 | +68.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €707 | €1,132 | +€425 | +60.1% |
| Other operating charges | 640/8 | €13,702 | €1,317 | -€12,385 | -90.4% |
| Gross operating margin | 9900 | €441,210 | -€48,377 | -€489,587 | |
| Operating profit (loss) | 9901 | €426,801 | -€50,826 | -€477,627 | |
| Financial income | 75/76B | €0 | €9 | +€9 | +92700.0% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +92700.0% |
| Financial charges | 65/66B | €1,257 | €889 | -€369 | -29.3% |
| Recurring financial charges | 65 | €1,257 | €889 | -€369 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €425,544 | -€51,706 | -€477,249 | |
| Income taxes | 67/77 | €10,992 | €974 | -€10,018 | -91.1% |
| Profit (loss) for the period | 9904 | €414,552 | -€52,679 | -€467,231 | |
| Profit (loss) for the period to be appropriated | 9905 | €414,552 | -€52,679 | -€467,231 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.