BENECOP: 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.
BENECOP
Largest movements
- Tangible fixed assets -€3,530
down €3,530 (-3.7%), from €94,583 to €91,054
- Profit (loss) carried forward -€13,052
down €13,052 (-69.9%), from -€18,662 to -€31,714
- Other debts +€12,050
up €12,050 (+46.1%), from €26,112 to €38,162
- Trade debts -€2,516
down €2,516 (-46.8%), from €5,379 to €2,863
- Gross operating margin +€6,678
up €6,678 (+59.0%), from -€11,327 to -€4,649
- Financial charges -€314
down €314 (-85.0%), from €369 to €55
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,638 | €91,120 | -€3,518 | -3.7% |
| Fixed assets | 21/28 | €94,583 | €91,054 | -€3,530 | -3.7% |
| Tangible fixed assets | 22/27 | €94,583 | €91,054 | -€3,530 | -3.7% |
| Land and buildings | 22 | €94,583 | €91,054 | -€3,530 | -3.7% |
| Current assets | 29/58 | €55 | €66 | +€11 | +21.0% |
| Cash at bank and in hand | 54/58 | €55 | €66 | +€11 | +21.0% |
| Total equity and liabilities | 10/49 | €94,638 | €91,120 | -€3,518 | -3.7% |
| Equity | 10/15 | €63,148 | €50,095 | -€13,052 | -20.7% |
| Contributions | 10/11 | €45,612 | €45,612 | = | 0.0% |
| Capital | 10 | €45,612 | €45,612 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Uncalled capital | 101 | €16,361 | €16,361 | = | 0.0% |
| Reserves | 13 | €36,197 | €36,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,662 | -€31,714 | -€13,052 | -69.9% |
| Amounts payable | 17/49 | €31,490 | €41,025 | +€9,534 | +30.3% |
| Amounts payable within one year | 42/48 | €31,490 | €41,025 | +€9,534 | +30.3% |
| Trade debts | 44 | €5,379 | €2,863 | -€2,516 | -46.8% |
| Suppliers | 440/4 | €5,379 | €2,863 | -€2,516 | -46.8% |
| Other amounts payable | 47/48 | €26,112 | €38,162 | +€12,050 | +46.1% |
| Remuneration, social security and pensions | 62 | €384 | €387 | +€3 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,530 | €3,530 | = | 0.0% |
| Other operating charges | 640/8 | €4,410 | €4,430 | +€20 | +0.5% |
| Gross operating margin | 9900 | -€11,327 | -€4,649 | +€6,678 | +59.0% |
| Operating profit (loss) | 9901 | -€19,651 | -€12,997 | +€6,655 | +33.9% |
| Financial charges | 65/66B | €369 | €55 | -€314 | -85.0% |
| Recurring financial charges | 65 | €369 | €55 | -€314 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,021 | -€13,052 | +€6,968 | +34.8% |
| Profit (loss) for the period | 9904 | -€20,021 | -€13,052 | +€6,968 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,021 | -€13,052 | +€6,968 | +34.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.