Bene Corporation: what changed
What changed
Bene Corporation
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
-€76,085
2024 · -€4,958-€71,127
Equity
-€90,647
2024 · -€14,562-€76,085
Cash
€2,305
2024 · €2,588-€283
Balance sheet total
€85,487
2024 · €13,241+€72,247
Largest movements
Assets
- Tangible fixed assets +€61,346
up €61,346 (+3,981%), from €1,541 to €62,887
of which Other tangible fixed assets: +€40,181
- Receivables within one year +€9,068
up €9,068 (+800%), from €1,133 to €10,201
of which Trade receivables: +€6,427
- Deferred charges and accrued income +€2,101
up €2,101 (+1,492%), from €141 to €2,242
Equity and liabilities
- Debts after one year +€165,000
new in 2025: €165,000
- Profit (loss) carried forward -€76,085
down €76,085 (-336%), from -€22,622 to -€98,707
- Other debts -€15,987
down €15,987 (-86.9%), from €18,405 to €2,418
- Accrued charges and deferred income -€4,152
no longer reported in 2025 (was €4,152)
- Trade debts +€3,894
up €3,894 (+84.3%), from €4,618 to €8,512
Income statement
- Gross operating margin -€91,877
down €91,877, from €24,215 to -€67,662
- Staff costs -€21,522
down €21,522 (-92.1%), from €23,365 to €1,844
- Depreciation +€3,715
up €3,715 (+443%), from €839 to €4,553
- Financial charges -€1,913
down €1,913 (-85.8%), from €2,230 to €317
- Other operating charges -€1,112
down €1,112 (-39.4%), from €2,821 to €1,709
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€4,958
Gross operating margin
-€91,877
Staff costs
+€21,522
Depreciation
-€3,715
Other operating charges
+€1,112
Financial income
-€82
Financial charges
+€1,913
Result 2025
-€76,085
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€99,384
Investment
-€65,899
Financing
+€165,000
Cash 2024
€2,588
From operations (derived)
-€99,384
Net result for the year
-€76,085
Depreciation
+€4,553
Stocks and contracts
-€14
Receivables within one year
-€9,068
Deferred charges and accrued income
-€2,101
Trade debts
+€3,894
Tax, wage and social debts
-€423
Other debts
-€15,987
Accrued charges and deferred income
-€4,152
Investment (derived)
-€65,899
Investment in fixed assets (net)
-€65,899
Financing
+€165,000
Debts after one year
+€165,000
Cash 2025
€2,305
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,241 | €85,487 | +€72,247 | +546% |
| Fixed assets | 21/28 | €7,656 | €69,002 | +€61,346 | +801% |
| Tangible fixed assets | 22/27 | €1,541 | €62,887 | +€61,346 | +3,981% |
| Plant, machinery and equipment | 23 | - | €17,874 | +€17,874 | |
| Furniture and vehicles | 24 | €1,541 | €4,831 | +€3,290 | +214% |
| Other tangible fixed assets | 26 | - | €40,181 | +€40,181 | |
| Financial fixed assets | 28 | €6,115 | €6,115 | = | 0.0% |
| Current assets | 29/58 | €5,585 | €16,486 | +€10,901 | +195% |
| Stocks and contracts in progress | 3 | €1,723 | €1,737 | +€14 | +0.8% |
| Stocks | 30/36 | €1,723 | €1,737 | +€14 | +0.8% |
| Amounts receivable within one year | 40/41 | €1,133 | €10,201 | +€9,068 | +800% |
| Trade receivables | 40 | €174 | €6,601 | +€6,427 | +3,689% |
| Other amounts receivable | 41 | €959 | €3,601 | +€2,642 | +275% |
| Cash at bank and in hand | 54/58 | €2,588 | €2,305 | -€283 | -10.9% |
| Deferred charges and accrued income | 490/1 | €141 | €2,242 | +€2,101 | +1,492% |
| Total equity and liabilities | 10/49 | €13,241 | €85,487 | +€72,247 | +546% |
| Equity | 10/15 | -€14,562 | -€90,647 | -€76,085 | -523% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,622 | -€98,707 | -€76,085 | -336% |
| Amounts payable | 17/49 | €27,802 | €176,134 | +€148,332 | +534% |
| Amounts payable after more than one year | 17 | - | €165,000 | +€165,000 | |
| Other amounts payable | 178/9 | - | €165,000 | +€165,000 | |
| Amounts payable within one year | 42/48 | €23,650 | €11,134 | -€12,516 | -52.9% |
| Trade debts | 44 | €4,618 | €8,512 | +€3,894 | +84.3% |
| Suppliers | 440/4 | €4,618 | €8,512 | +€3,894 | +84.3% |
| Taxes, remuneration and social security | 45 | €627 | €204 | -€423 | -67.5% |
| Taxes | 450/3 | - | €204 | +€204 | |
| Remuneration and social security | 454/9 | €627 | - | -€627 | |
| Other amounts payable | 47/48 | €18,405 | €2,418 | -€15,987 | -86.9% |
| Accrued charges and deferred income | 492/3 | €4,152 | - | -€4,152 | |
| Remuneration, social security and pensions | 62 | €23,365 | €1,844 | -€21,522 | -92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €839 | €4,553 | +€3,715 | +443% |
| Other operating charges | 640/8 | €2,821 | €1,709 | -€1,112 | -39.4% |
| Gross operating margin | 9900 | €24,215 | -€67,662 | -€91,877 | |
| Operating profit (loss) | 9901 | -€2,810 | -€75,768 | -€72,958 | -2,597% |
| Financial income | 75/76B | €82 | - | -€82 | |
| Recurring financial income | 75 | €82 | - | -€82 | |
| Financial charges | 65/66B | €2,230 | €317 | -€1,913 | -85.8% |
| Recurring financial charges | 65 | €2,230 | €317 | -€1,913 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,958 | -€76,085 | -€71,127 | -1,435% |
| Profit (loss) for the period | 9904 | -€4,958 | -€76,085 | -€71,127 | -1,435% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,958 | -€76,085 | -€71,127 | -1,435% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.