BENE FACTA: 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.
What changed
BENE FACTA
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€196,672
2024 · €233,202-€36,530
Equity
€1.2m
2024 · €984,215+€196,672
Cash
€51,838
2024 · €61,128-€9,290
Balance sheet total
€5.2m
2024 · €4.9m+€219,119
Largest movements
Assets
- Financial fixed assets +€1.2m
up €1.2m (+29.6%), from €3.9m to €5.1m
- Receivables after one year -€922,186
no longer reported in 2025 (was €922,186)
Equity and liabilities
- Debts after one year -€1.1m
down €1.1m (-42.4%), from €2.6m to €1.5m
of which Other amounts payable: -€1.0m
- Provisions +€1.0m
up €1.0m (+94.0%), from €1.1m to €2.1m
- Reserves +€196,672
up €196,672 (+20.4%), from €965,615 to €1.2m
of which Distributable reserves: +€196,672
- Current portion of long-term debt +€59,025
up €59,025 (+27.4%), from €215,221 to €274,246
Income statement
- Turnover -€274,700
down €274,700 (-53.8%), from €510,800 to €236,100
- Financial income +€184,489
up €184,489 (+1,189%), from €15,511 to €200,000
- Taxes -€76,473
down €76,473 (-99.7%), from €76,713 to €240
- Financial charges +€45,211
up €45,211 (+30.7%), from €147,259 to €192,470
- Services and other goods -€23,147
down €23,147 (-33.3%), from €69,554 to €46,407
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.
Result 2024
€233,202
Turnover
-€274,700
Other operating income
-€1,209
Services and other goods
+€23,147
Depreciation
-€356
Other operating charges
+€836
Financial income
+€184,489
Financial charges
-€45,211
Taxes
+€76,473
Result 2025
€196,672
raises the resultlowers the result
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.
From operations
+€2.2m
Investment
-€1.2m
Financing
-€1.0m
Cash 2024
€61,128
From operations (derived)
+€2.2m
Net result for the year
+€196,672
Depreciation
+€987
Receivables after one year
+€922,186
Receivables within one year
+€14,134
Smaller working-capital items
-€2,896
Provisions
+€1.0m
Tax, wage and social debts
+€19,110
Other debts
+€25,079
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.2m
Financing
-€1.0m
Debts after one year
-€1.1m
Current portion of long-term debt
+€59,025
Cash 2025
€51,838
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,936,318 | €5,155,437 | +€219,119 | +4.4% |
| Fixed assets | 21/28 | €3,938,434 | €5,103,600 | +€1.2m | +29.6% |
| Tangible fixed assets | 22/27 | €601 | - | -€601 | |
| Furniture and vehicles | 24 | €601 | - | -€601 | |
| Financial fixed assets | 28 | €3,937,833 | €5,103,600 | +€1.2m | +29.6% |
| Affiliated companies | 280/1 | €3,937,833 | €5,103,600 | +€1.2m | +29.6% |
| Participating interests | 280 | €3,937,833 | €5,103,600 | +€1.2m | +29.6% |
| Current assets | 29/58 | €997,885 | €51,838 | -€946,047 | -94.8% |
| Amounts receivable after more than one year | 29 | €922,186 | - | -€922,186 | |
| Other amounts receivable | 291 | €922,186 | - | -€922,186 | |
| Amounts receivable within one year | 40/41 | €14,134 | - | -€14,134 | |
| Trade receivables | 40 | €847 | - | -€847 | |
| Other amounts receivable | 41 | €13,287 | - | -€13,287 | |
| Cash at bank and in hand | 54/58 | €61,128 | €51,838 | -€9,290 | -15.2% |
| Deferred charges and accrued income | 490/1 | €436 | - | -€436 | |
| Total equity and liabilities | 10/49 | €4,936,318 | €5,155,437 | +€219,119 | +4.4% |
| Equity | 10/15 | €984,215 | €1,180,888 | +€196,672 | +20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €965,615 | €1,162,288 | +€196,672 | +20.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,411 | €21,411 | = | 0.0% |
| Distributable reserves | 133 | €942,344 | €1,139,017 | +€196,672 | +20.9% |
| Provisions and deferred taxes | 16 | €1,084,308 | €2,104,044 | +€1.0m | +94.0% |
| Provisions for liabilities and charges | 160/5 | €1,084,308 | €2,104,044 | +€1.0m | +94.0% |
| Other liabilities and charges | 164/5 | €1,084,308 | €2,104,044 | +€1.0m | +94.0% |
| Amounts payable | 17/49 | €2,867,796 | €1,870,506 | -€997,290 | -34.8% |
| Amounts payable after more than one year | 17 | €2,590,670 | €1,493,498 | -€1.1m | -42.4% |
| Financial debts | 170/4 | €1,590,670 | €1,493,498 | -€97,172 | -6.1% |
| Other loans | 174 | €1,590,670 | €1,493,498 | -€97,172 | -6.1% |
| Other amounts payable | 178/9 | €1,000,000 | - | -€1.0m | |
| Amounts payable within one year | 42/48 | €236,332 | €336,796 | +€100,465 | +42.5% |
| Current portion of amounts payable after more than one year | 42 | €215,221 | €274,246 | +€59,025 | +27.4% |
| Trade debts | 44 | €2,990 | €240 | -€2,749 | -92.0% |
| Suppliers | 440/4 | €2,990 | €240 | -€2,749 | -92.0% |
| Taxes, remuneration and social security | 45 | €5,845 | €24,954 | +€19,110 | +327% |
| Taxes | 450/3 | €5,845 | €24,954 | +€19,110 | +327% |
| Other amounts payable | 47/48 | €12,276 | €37,355 | +€25,079 | +204% |
| Accrued charges and deferred income | 492/3 | €40,794 | €40,212 | -€583 | -1.4% |
| Operating income | 70/76A | €514,410 | €238,501 | -€275,909 | -53.6% |
| Turnover | 70 | €510,800 | €236,100 | -€274,700 | -53.8% |
| Other operating income | 74 | €3,610 | €2,401 | -€1,209 | -33.5% |
| Operating charges | 60/66A | €72,747 | €49,119 | -€23,628 | -32.5% |
| Services and other goods | 61 | €69,554 | €46,407 | -€23,147 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €632 | €987 | +€356 | +56.3% |
| Other operating charges | 640/8 | €2,561 | €1,725 | -€836 | -32.7% |
| Operating profit (loss) | 9901 | €441,663 | €189,382 | -€252,281 | -57.1% |
| Financial income | 75/76B | €15,511 | €200,000 | +€184,489 | +1,189% |
| Recurring financial income | 75 | €15,511 | €200,000 | +€184,489 | +1,189% |
| Income from financial fixed assets | 750 | - | €200,000 | +€200,000 | |
| Other financial income | 752/9 | €15,511 | €0 | -€15,511 | -100.0% |
| Financial charges | 65/66B | €147,259 | €192,470 | +€45,211 | +30.7% |
| Recurring financial charges | 65 | €147,259 | €192,470 | +€45,211 | +30.7% |
| Debt charges | 650 | €146,404 | €190,872 | +€44,468 | +30.4% |
| Other financial charges | 652/9 | €855 | €1,597 | +€742 | +86.8% |
| Profit (loss) for the period before taxes | 9903 | €309,915 | €196,912 | -€113,003 | -36.5% |
| Income taxes | 67/77 | €76,713 | €240 | -€76,473 | -99.7% |
| Taxes | 670/3 | €76,713 | €240 | -€76,473 | -99.7% |
| Profit (loss) for the period | 9904 | €233,202 | €196,672 | -€36,530 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €233,202 | €196,672 | -€36,530 | -15.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.