Bene.be: 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.
Bene.be
Largest movements
- Tangible fixed assets +€44,903
up €44,903 (+45.8%), from €97,961 to €142,863
of which Furniture and vehicles: +€43,282
- Cash -€35,763
down €35,763 (-20.5%), from €174,592 to €138,829
mainly Contributions, distributions and other (-€203,000) and Investment in fixed assets (net) (-€73,275)
- Receivables within one year +€13,912
up €13,912 (+67.7%), from €20,556 to €34,468
of which Trade receivables: +€17,716
- Reserves -€84,701
down €84,701 (-99.9%), from €84,818 to €117
- Other debts +€76,649
up €76,649 (+46.5%), from €164,956 to €241,605
- Current portion of long-term debt +€14,240
up €14,240 (+197.3%), from €7,218 to €21,458
- Debts after one year +€12,923
up €12,923 (+67.1%), from €19,273 to €32,196
- Trade debts +€3,477
up €3,477 (+48.9%), from €7,108 to €10,585
- Gross operating margin +€21,223
up €21,223 (+12.9%), from €165,036 to €186,259
- Depreciation +€12,989
up €12,989 (+84.4%), from €15,383 to €28,372
- Taxes +€4,302
up €4,302 (+13.7%), from €31,308 to €35,611
- Other operating charges -€3,237
down €3,237 (-71.9%), from €4,501 to €1,264
- Financial income +€2,304
up €2,304 (+431.5%), from €534 to €2,838
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 | €296,321 | €319,723 | +€23,402 | +7.9% |
| Fixed assets | 21/28 | €97,961 | €142,863 | +€44,903 | +45.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €97,961 | €142,863 | +€44,903 | +45.8% |
| Plant, machinery and equipment | 23 | €7,360 | €5,410 | -€1,949 | -26.5% |
| Furniture and vehicles | 24 | €46,457 | €89,739 | +€43,282 | +93.2% |
| Other tangible fixed assets | 26 | €44,144 | €47,714 | +€3,570 | +8.1% |
| Current assets | 29/58 | €198,360 | €176,860 | -€21,500 | -10.8% |
| Amounts receivable within one year | 40/41 | €20,556 | €34,468 | +€13,912 | +67.7% |
| Trade receivables | 40 | €16,729 | €34,444 | +€17,716 | +105.9% |
| Other amounts receivable | 41 | €3,828 | €24 | -€3,804 | -99.4% |
| Cash at bank and in hand | 54/58 | €174,592 | €138,829 | -€35,763 | -20.5% |
| Deferred charges and accrued income | 490/1 | €3,212 | €3,563 | +€351 | +10.9% |
| Total equity and liabilities | 10/49 | €296,321 | €319,723 | +€23,402 | +7.9% |
| Equity | 10/15 | €89,782 | €5,081 | -€84,701 | -94.3% |
| Contributions | 10/11 | €4,964 | €4,964 | = | 0.0% |
| Reserves | 13 | €84,818 | €117 | -€84,701 | -99.9% |
| Distributable reserves | 133 | €84,818 | €117 | -€84,701 | -99.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €206,539 | €314,642 | +€108,103 | +52.3% |
| Amounts payable after more than one year | 17 | €19,273 | €32,196 | +€12,923 | +67.1% |
| Financial debts | 170/4 | €19,273 | €32,196 | +€12,923 | +67.1% |
| Amounts payable within one year | 42/48 | €187,266 | €282,446 | +€95,180 | +50.8% |
| Current portion of amounts payable after more than one year | 42 | €7,218 | €21,458 | +€14,240 | +197.3% |
| Trade debts | 44 | €7,108 | €10,585 | +€3,477 | +48.9% |
| Suppliers | 440/4 | €7,108 | €10,585 | +€3,477 | +48.9% |
| Taxes, remuneration and social security | 45 | €7,984 | €8,799 | +€815 | +10.2% |
| Taxes | 450/3 | €4,651 | €5,550 | +€899 | +19.3% |
| Remuneration and social security | 454/9 | €3,333 | €3,248 | -€84 | -2.5% |
| Other amounts payable | 47/48 | €164,956 | €241,605 | +€76,649 | +46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,383 | €28,372 | +€12,989 | +84.4% |
| Other operating charges | 640/8 | €4,501 | €1,264 | -€3,237 | -71.9% |
| Gross operating margin | 9900 | €165,036 | €186,259 | +€21,223 | +12.9% |
| Operating profit (loss) | 9901 | €145,151 | €156,622 | +€11,471 | +7.9% |
| Financial income | 75/76B | €534 | €2,838 | +€2,304 | +431.5% |
| Recurring financial income | 75 | €534 | €2,838 | +€2,304 | +431.5% |
| Financial charges | 65/66B | €7,366 | €5,551 | -€1,815 | -24.6% |
| Recurring financial charges | 65 | €7,366 | €5,551 | -€1,815 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €138,320 | €153,910 | +€15,590 | +11.3% |
| Income taxes | 67/77 | €31,308 | €35,611 | +€4,302 | +13.7% |
| Profit (loss) for the period | 9904 | €107,011 | €118,299 | +€11,288 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €107,011 | €118,299 | +€11,288 | +10.5% |
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 11 October 2026 via checked.be.