BENECA VASTGOED: 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.
BENECA VASTGOED
Largest movements
- Cash +€155,821
up €155,821 (+902%), from €17,271 to €173,092
mainly Current investments (+€140,240) and Investment in fixed assets (net) (+€63,849)
- Current investments -€140,240
down €140,240 (-100%), from €140,240 to €0
- Tangible fixed assets -€77,547
down €77,547 (-28.4%), from €273,370 to €195,824
of which Land and buildings: -€74,646
- Receivables within one year +€18,955
up €18,955 (+47.8%), from €39,623 to €58,579
of which Trade receivables: +€11,591
- Debts after one year -€27,475
down €27,475 (-98.8%), from €27,822 to €346
- Current portion of long-term debt -€6,887
down €6,887 (-29.2%), from €23,623 to €16,736
- Trade debts -€5,274
down €5,274 (-17.7%), from €29,873 to €24,600
- Gross operating margin -€2,493
down €2,493 (-5.9%), from €41,901 to €39,409
- Other operating charges +€1,339
up €1,339 (+102%), from €1,311 to €2,650
- Financial income +€907
up €907 (+1,796%), from €51 to €957
- Staff costs +€698
up €698 (+4.1%), from €16,965 to €17,663
- Depreciation -€573
down €573 (-4.0%), from €14,271 to €13,698
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 | €477,042 | €436,285 | -€40,757 | -8.5% |
| Fixed assets | 21/28 | €273,370 | €195,824 | -€77,547 | -28.4% |
| Tangible fixed assets | 22/27 | €273,370 | €195,824 | -€77,547 | -28.4% |
| Land and buildings | 22 | €266,541 | €191,895 | -€74,646 | -28.0% |
| Furniture and vehicles | 24 | €6,830 | €3,929 | -€2,901 | -42.5% |
| Current assets | 29/58 | €203,672 | €240,462 | +€36,790 | +18.1% |
| Amounts receivable within one year | 40/41 | €39,623 | €58,579 | +€18,955 | +47.8% |
| Trade receivables | 40 | €37,380 | €48,971 | +€11,591 | +31.0% |
| Other amounts receivable | 41 | €2,243 | €9,608 | +€7,364 | +328% |
| Current investments | 50/53 | €140,240 | €0 | -€140,240 | -100% |
| Cash at bank and in hand | 54/58 | €17,271 | €173,092 | +€155,821 | +902% |
| Deferred charges and accrued income | 490/1 | €6,537 | €8,791 | +€2,254 | +34.5% |
| Total equity and liabilities | 10/49 | €477,042 | €436,285 | -€40,757 | -8.5% |
| Equity | 10/15 | €388,959 | €391,007 | +€2,048 | +0.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €368,959 | €371,007 | +€2,048 | +0.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €368,959 | €371,007 | +€2,048 | +0.6% |
| Amounts payable | 17/49 | €88,083 | €45,278 | -€42,805 | -48.6% |
| Amounts payable after more than one year | 17 | €27,822 | €346 | -€27,475 | -98.8% |
| Financial debts | 170/4 | €27,822 | €346 | -€27,475 | -98.8% |
| Amounts payable within one year | 42/48 | €60,262 | €44,701 | -€15,561 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €23,623 | €16,736 | -€6,887 | -29.2% |
| Financial debts | 43 | €100 | €795 | +€695 | +695% |
| Credit institutions | 430/8 | €100 | €795 | +€695 | +695% |
| Trade debts | 44 | €29,873 | €24,600 | -€5,274 | -17.7% |
| Suppliers | 440/4 | €29,873 | €24,600 | -€5,274 | -17.7% |
| Taxes, remuneration and social security | 45 | €6,665 | €2,570 | -€4,096 | -61.4% |
| Taxes | 450/3 | €5,454 | €1,320 | -€4,134 | -75.8% |
| Remuneration and social security | 454/9 | €1,211 | €1,249 | +€38 | +3.2% |
| Accrued charges and deferred income | 492/3 | - | €231 | +€231 | |
| Non-recurring operating income | 76A | - | €33,630 | +€33,630 | |
| Remuneration, social security and pensions | 62 | €16,965 | €17,663 | +€698 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,271 | €13,698 | -€573 | -4.0% |
| Other operating charges | 640/8 | €1,311 | €2,650 | +€1,339 | +102% |
| Gross operating margin | 9900 | €41,901 | €39,409 | -€2,493 | -5.9% |
| Operating profit (loss) | 9901 | €9,354 | €5,397 | -€3,957 | -42.3% |
| Financial income | 75/76B | €51 | €957 | +€907 | +1,796% |
| Recurring financial income | 75 | €51 | €957 | +€907 | +1,796% |
| Financial charges | 65/66B | €2,601 | €2,725 | +€124 | +4.8% |
| Recurring financial charges | 65 | €2,601 | €2,725 | +€124 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €6,803 | €3,630 | -€3,174 | -46.6% |
| Income taxes | 67/77 | €1,314 | €1,581 | +€267 | +20.3% |
| Profit (loss) for the period | 9904 | €5,489 | €2,048 | -€3,441 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,489 | €2,048 | -€3,441 | -62.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.