BENE MK: what changed
Two fiscal 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 MK
Largest movements
- Cash -€37,651
down €37,651 (-52.3%), from €72,047 to €34,396
- Receivables within one year +€23,979
up €23,979 (+193.5%), from €12,392 to €36,371
of which Other amounts receivable: +€21,918
- Tangible fixed assets -€5,393
down €5,393 (-59.1%), from €9,119 to €3,726
- Tax, wage and social debts -€18,333
down €18,333 (-80.1%), from €22,876 to €4,543
of which Taxes: -€12,083
- Other debts -€8,490
no longer reported in 2025 (was €8,490)
- Profit (loss) carried forward +€8,308
up €8,308 (+16.5%), from €50,453 to €58,761
- Purchases and services -€73,379
no longer reported in 2025 (was €73,379)
- Gross operating margin -€35,537
down €35,537 (-53.8%), from €66,089 to €30,552
- Taxes -€9,652
down €9,652 (-75.1%), from €12,852 to €3,200
- Write-downs +€3,239
up €3,239 (+219.6%), from €1,475 to €4,714
- Depreciation +€2,725
up €2,725 (+438.8%), from €621 to €3,346
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,858 | €74,553 | -€19,305 | -20.6% |
| Fixed assets | 21/28 | €9,179 | €3,786 | -€5,393 | -58.8% |
| Tangible fixed assets | 22/27 | €9,119 | €3,726 | -€5,393 | -59.1% |
| Furniture and vehicles | 24 | €9,119 | €3,726 | -€5,393 | -59.1% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €84,679 | €70,767 | -€13,912 | -16.4% |
| Amounts receivable within one year | 40/41 | €12,392 | €36,371 | +€23,979 | +193.5% |
| Trade receivables | 40 | €12,241 | €14,302 | +€2,061 | +16.8% |
| Other amounts receivable | 41 | €151 | €22,069 | +€21,918 | +14515.2% |
| Cash at bank and in hand | 54/58 | €72,047 | €34,396 | -€37,651 | -52.3% |
| Deferred charges and accrued income | 490/1 | €240 | - | -€240 | |
| Total equity and liabilities | 10/49 | €93,858 | €74,553 | -€19,305 | -20.6% |
| Equity | 10/15 | €54,453 | €62,761 | +€8,308 | +15.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,453 | €58,761 | +€8,308 | +16.5% |
| Amounts payable | 17/49 | €39,405 | €11,792 | -€27,613 | -70.1% |
| Amounts payable within one year | 42/48 | €39,405 | €11,792 | -€27,613 | -70.1% |
| Trade debts | 44 | €8,039 | €7,249 | -€790 | -9.8% |
| Suppliers | 440/4 | €8,039 | €7,249 | -€790 | -9.8% |
| Taxes, remuneration and social security | 45 | €22,876 | €4,543 | -€18,333 | -80.1% |
| Taxes | 450/3 | €16,626 | €4,543 | -€12,083 | -72.7% |
| Remuneration and social security | 454/9 | €6,250 | - | -€6,250 | |
| Other amounts payable | 47/48 | €8,490 | - | -€8,490 | |
| Goods, raw materials, services and sundry goods | 60/61 | €73,379 | - | -€73,379 | |
| Remuneration, social security and pensions | 62 | €317 | €27 | -€290 | -91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €621 | €3,346 | +€2,725 | +438.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,475 | €4,714 | +€3,239 | +219.6% |
| Other operating charges | 640/8 | €370 | €67 | -€303 | -81.9% |
| Non-recurring operating charges | 66A | - | €113 | +€113 | |
| Gross operating margin | 9900 | €66,089 | €30,552 | -€35,537 | -53.8% |
| Operating profit (loss) | 9901 | €63,306 | €22,285 | -€41,021 | -64.8% |
| Financial income | 75/76B | - | €405 | +€405 | |
| Recurring financial income | 75 | - | €405 | +€405 | |
| Financial charges | 65/66B | €1 | €320 | +€319 | +31900.0% |
| Recurring financial charges | 65 | €1 | €320 | +€319 | +31900.0% |
| Profit (loss) for the period before taxes | 9903 | €63,305 | €22,370 | -€40,935 | -64.7% |
| Income taxes | 67/77 | €12,852 | €3,200 | -€9,652 | -75.1% |
| Profit (loss) for the period | 9904 | €50,453 | €19,170 | -€31,283 | -62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,453 | €19,170 | -€31,283 | -62.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.