BENEDICTE GOESAERT: what changed
BENEDICTE GOESAERT
Largest movements
- Cash +€14,164
up €14,164 (+29.4%), from €48,257 to €62,420
mainly Receivables within one year (+€13,572) and Net result for the year (+€7,998)
- Receivables within one year -€13,572
down €13,572 (-57.2%), from €23,742 to €10,170
of which Trade receivables: -€8,190
- Tax, wage and social debts -€10,774
down €10,774 (-89.0%), from €12,105 to €1,331
of which Remuneration and social security: -€7,165
- Reserves +€7,998
up €7,998 (+23.0%), from €34,804 to €42,802
- Other debts +€4,908
up €4,908 (+35.7%), from €13,763 to €18,672
- Gross operating margin +€28,942
up €28,942 (+129%), from €22,386 to €51,328
- Staff costs -€7,503
down €7,503 (-16.3%), from €46,006 to €38,503
- Financial charges -€834
down €834 (-75.5%), from €1,105 to €271
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,457 | €85,435 | +€977 | +1.2% |
| Fixed assets | 21/28 | €10,145 | €9,918 | -€227 | -2.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €10,145 | €9,918 | -€227 | -2.2% |
| Furniture and vehicles | 24 | €10,145 | €9,918 | -€227 | -2.2% |
| Current assets | 29/58 | €74,313 | €75,517 | +€1,204 | +1.6% |
| Amounts receivable within one year | 40/41 | €23,742 | €10,170 | -€13,572 | -57.2% |
| Trade receivables | 40 | €11,392 | €3,202 | -€8,190 | -71.9% |
| Other amounts receivable | 41 | €12,351 | €6,968 | -€5,382 | -43.6% |
| Cash at bank and in hand | 54/58 | €48,257 | €62,420 | +€14,164 | +29.4% |
| Deferred charges and accrued income | 490/1 | €2,313 | €2,926 | +€613 | +26.5% |
| Total equity and liabilities | 10/49 | €84,457 | €85,435 | +€977 | +1.2% |
| Equity | 10/15 | €54,804 | €62,802 | +€7,998 | +14.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €34,804 | €42,802 | +€7,998 | +23.0% |
| Distributable reserves | 133 | €34,804 | €42,802 | +€7,998 | +23.0% |
| Amounts payable | 17/49 | €29,653 | €22,633 | -€7,021 | -23.7% |
| Amounts payable within one year | 42/48 | €28,525 | €21,833 | -€6,692 | -23.5% |
| Trade debts | 44 | €2,657 | €1,830 | -€827 | -31.1% |
| Suppliers | 440/4 | €2,657 | €1,830 | -€827 | -31.1% |
| Taxes, remuneration and social security | 45 | €12,105 | €1,331 | -€10,774 | -89.0% |
| Taxes | 450/3 | €4,940 | €1,331 | -€3,609 | -73.1% |
| Remuneration and social security | 454/9 | €7,165 | €0 | -€7,165 | -100% |
| Other amounts payable | 47/48 | €13,763 | €18,672 | +€4,908 | +35.7% |
| Accrued charges and deferred income | 492/3 | €1,128 | €800 | -€328 | -29.1% |
| Remuneration, social security and pensions | 62 | €46,006 | €38,503 | -€7,503 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,692 | €3,885 | +€193 | +5.2% |
| Other operating charges | 640/8 | €726 | €740 | +€14 | +1.9% |
| Non-recurring operating charges | 66A | €555 | €50 | -€505 | -91.0% |
| Gross operating margin | 9900 | €22,386 | €51,328 | +€28,942 | +129% |
| Operating profit (loss) | 9901 | -€28,592 | €8,151 | +€36,743 | |
| Financial income | 75/76B | €106 | €285 | +€179 | +170% |
| Recurring financial income | 75 | €106 | €285 | +€179 | +170% |
| Financial charges | 65/66B | €1,105 | €271 | -€834 | -75.5% |
| Recurring financial charges | 65 | €1,105 | €271 | -€834 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,591 | €8,165 | +€37,756 | |
| Income taxes | 67/77 | €165 | €167 | +€1 | +0.8% |
| Profit (loss) for the period | 9904 | -€29,757 | €7,998 | +€37,755 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,757 | €7,998 | +€37,755 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.