BENEDICLEAN NEW: 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.
BENEDICLEAN NEW
Largest movements
- Stocks and contracts +€141,804
up €141,804 (+34.7%), from €408,609 to €550,412
- Tangible fixed assets +€22,044
up €22,044 (+28.2%), from €78,277 to €100,321
of which Furniture and vehicles: +€23,562
- Receivables within one year +€20,639
up €20,639 (+23.5%), from €87,965 to €108,604
of which Trade receivables: +€18,066
- Cash +€18,945
up €18,945 (+89.7%), from €21,129 to €40,074
mainly Short-term financial debts (+€147,550) and Net result for the year (+€55,656)
- Intangible fixed assets +€8,979
new in 2025: €8,979
- Short-term financial debts +€147,550
up €147,550 (+160%), from €92,470 to €240,020
of which Credit institutions: +€147,520
- Reserves +€55,656
up €55,656 (+21.5%), from €259,399 to €315,055
- Tax, wage and social debts -€14,196
down €14,196 (-20.8%), from €68,411 to €54,214
of which Taxes: -€7,543
- Debts after one year +€12,147
up €12,147 (+10.0%), from €121,567 to €133,714
of which Financial debts: +€12,147
- Gross operating margin -€23,977
down €23,977 (-4.8%), from €497,237 to €473,260
- Financial charges -€10,521
down €10,521 (-56.6%), from €18,596 to €8,075
- Taxes -€8,388
down €8,388 (-23.9%), from €35,071 to €26,683
- Staff costs +€6,691
up €6,691 (+1.9%), from €355,539 to €362,230
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 | €602,259 | €817,897 | +€215,638 | +35.8% |
| Fixed assets | 21/28 | €78,277 | €109,480 | +€31,203 | +39.9% |
| Intangible fixed assets | 21 | - | €8,979 | +€8,979 | |
| Tangible fixed assets | 22/27 | €78,277 | €100,321 | +€22,044 | +28.2% |
| Land and buildings | 22 | €42,074 | €41,336 | -€738 | -1.8% |
| Plant, machinery and equipment | 23 | €2,128 | €1,348 | -€780 | -36.7% |
| Furniture and vehicles | 24 | €34,075 | €57,637 | +€23,562 | +69.1% |
| Financial fixed assets | 28 | - | €180 | +€180 | |
| Current assets | 29/58 | €523,982 | €708,416 | +€184,435 | +35.2% |
| Stocks and contracts in progress | 3 | €408,609 | €550,412 | +€141,804 | +34.7% |
| Stocks | 30/36 | €408,609 | €550,412 | +€141,804 | +34.7% |
| Amounts receivable within one year | 40/41 | €87,965 | €108,604 | +€20,639 | +23.5% |
| Trade receivables | 40 | €76,790 | €94,856 | +€18,066 | +23.5% |
| Other amounts receivable | 41 | €11,175 | €13,747 | +€2,573 | +23.0% |
| Cash at bank and in hand | 54/58 | €21,129 | €40,074 | +€18,945 | +89.7% |
| Deferred charges and accrued income | 490/1 | €6,279 | €9,327 | +€3,047 | +48.5% |
| Total equity and liabilities | 10/49 | €602,259 | €817,897 | +€215,638 | +35.8% |
| Equity | 10/15 | €277,999 | €333,655 | +€55,656 | +20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €259,399 | €315,055 | +€55,656 | +21.5% |
| Distributable reserves | 133 | €259,399 | €315,055 | +€55,656 | +21.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €324,260 | €484,241 | +€159,981 | +49.3% |
| Amounts payable after more than one year | 17 | €121,567 | €133,714 | +€12,147 | +10.0% |
| Financial debts | 170/4 | €21,567 | €33,714 | +€12,147 | +56.3% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €201,885 | €350,527 | +€148,642 | +73.6% |
| Current portion of amounts payable after more than one year | 42 | €12,040 | €16,608 | +€4,568 | +37.9% |
| Financial debts | 43 | €92,470 | €240,020 | +€147,550 | +160% |
| Credit institutions | 430/8 | €92,401 | €239,921 | +€147,520 | +160% |
| Other loans | 439 | €69 | €99 | +€30 | +43.5% |
| Trade debts | 44 | €25,541 | €32,125 | +€6,585 | +25.8% |
| Suppliers | 440/4 | €25,541 | €32,125 | +€6,585 | +25.8% |
| Advances received on contracts in progress | 46 | €1,317 | €2,060 | +€743 | +56.4% |
| Taxes, remuneration and social security | 45 | €68,411 | €54,214 | -€14,196 | -20.8% |
| Taxes | 450/3 | €21,855 | €14,312 | -€7,543 | -34.5% |
| Remuneration and social security | 454/9 | €46,556 | €39,902 | -€6,654 | -14.3% |
| Other amounts payable | 47/48 | €2,107 | €5,499 | +€3,392 | +161% |
| Accrued charges and deferred income | 492/3 | €808 | €0 | -€808 | -100% |
| Remuneration, social security and pensions | 62 | €355,539 | €362,230 | +€6,691 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,264 | €20,340 | +€4,077 | +25.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€166 | -€166 | |
| Other operating charges | 640/8 | €1,991 | €3,107 | +€1,116 | +56.1% |
| Non-recurring operating charges | 66A | €1,325 | €459 | -€866 | -65.4% |
| Gross operating margin | 9900 | €497,237 | €473,260 | -€23,977 | -4.8% |
| Operating profit (loss) | 9901 | €122,119 | €87,289 | -€34,830 | -28.5% |
| Financial income | 75/76B | €4,528 | €3,125 | -€1,403 | -31.0% |
| Recurring financial income | 75 | €4,528 | €125 | -€4,403 | -97.2% |
| Non-recurring financial income | 76B | - | €3,000 | +€3,000 | |
| Financial charges | 65/66B | €18,596 | €8,075 | -€10,521 | -56.6% |
| Recurring financial charges | 65 | €18,596 | €8,075 | -€10,521 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €108,052 | €82,340 | -€25,712 | -23.8% |
| Income taxes | 67/77 | €35,071 | €26,683 | -€8,388 | -23.9% |
| Profit (loss) for the period | 9904 | €72,980 | €55,656 | -€17,324 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €72,980 | €55,656 | -€17,324 | -23.7% |
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 27 October 2026 via checked.be.