BENE OEVEL 2: 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 OEVEL 2
Largest movements
- Cash +€11,579
up €11,579 (+2,512%), from €461 to €12,041
mainly Other debts (+€9,346) and Net result for the year (+€2,093)
- Other debts +€9,346
up €9,346 (+4.6%), from €204,966 to €214,312
- Other operating charges -€184
down €184 (-25.4%), from €726 to €542
- Gross operating margin +€173
up €173 (+1.8%), from €9,434 to €9,607
- Taxes +€102
up €102 (+15.5%), from €659 to €762
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €300,461 | €312,041 | +€11,579 | +3.9% |
| Fixed assets | 21/28 | €300,000 | €300,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €300,000 | €300,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €461 | €12,041 | +€11,579 | +2,512% |
| Cash at bank and in hand | 54/58 | €461 | €12,041 | +€11,579 | +2,512% |
| Total equity and liabilities | 10/49 | €300,461 | €312,041 | +€11,579 | +3.9% |
| Equity | 10/15 | €76,934 | €79,027 | +€2,093 | +2.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €15,434 | €17,527 | +€2,093 | +13.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €9,284 | €11,377 | +€2,093 | +22.5% |
| Amounts payable | 17/49 | €223,527 | €233,014 | +€9,487 | +4.2% |
| Amounts payable within one year | 42/48 | €223,527 | €233,014 | +€9,487 | +4.2% |
| Trade debts | 44 | €17,901 | €17,280 | -€621 | -3.5% |
| Suppliers | 440/4 | €17,901 | €17,280 | -€621 | -3.5% |
| Taxes, remuneration and social security | 45 | €659 | €1,421 | +€762 | +116% |
| Taxes | 450/3 | €659 | €1,421 | +€762 | +116% |
| Other amounts payable | 47/48 | €204,966 | €214,312 | +€9,346 | +4.6% |
| Other operating charges | 640/8 | €726 | €542 | -€184 | -25.4% |
| Gross operating margin | 9900 | €9,434 | €9,607 | +€173 | +1.8% |
| Operating profit (loss) | 9901 | €8,708 | €9,066 | +€358 | +4.1% |
| Financial charges | 65/66B | €6,288 | €6,211 | -€77 | -1.2% |
| Recurring financial charges | 65 | €6,288 | €6,211 | -€77 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €2,420 | €2,854 | +€434 | +18.0% |
| Income taxes | 67/77 | €659 | €762 | +€102 | +15.5% |
| Profit (loss) for the period | 9904 | €1,761 | €2,093 | +€332 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,761 | €2,093 | +€332 | +18.9% |
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 23 October 2026 via checked.be.