BENEDITAL: 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.
BENEDITAL
Largest movements
- Receivables within one year -€40,542
down €40,542 (-69.6%), from €58,258 to €17,717
- Tangible fixed assets -€22,087
down €22,087 (-6.0%), from €367,142 to €345,055
of which Land and buildings: -€21,907
- Profit (loss) carried forward -€48,957
down €48,957 (-35.3%), from -€138,734 to -€187,691
- Debts after one year -€22,442
down €22,442 (-7.6%), from €297,000 to €274,558
- Other debts +€4,577
up €4,577 (+8.0%), from €57,307 to €61,885
- Gross operating margin -€12,577
down €12,577, from €10,380 to -€2,197
- Financial charges +€1,735
up €1,735 (+7.1%), from €24,458 to €26,193
- Financial income -€641
down €641 (-13.9%), from €4,600 to €3,958
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 | €430,246 | €364,500 | -€65,746 | -15.3% |
| Fixed assets | 21/28 | €367,142 | €345,055 | -€22,087 | -6.0% |
| Tangible fixed assets | 22/27 | €367,142 | €345,055 | -€22,087 | -6.0% |
| Land and buildings | 22 | €365,919 | €344,012 | -€21,907 | -6.0% |
| Plant, machinery and equipment | 23 | €1,223 | €1,043 | -€180 | -14.7% |
| Current assets | 29/58 | €63,105 | €19,446 | -€43,659 | -69.2% |
| Amounts receivable within one year | 40/41 | €58,258 | €17,717 | -€40,542 | -69.6% |
| Other amounts receivable | 41 | €58,258 | €17,717 | -€40,542 | -69.6% |
| Cash at bank and in hand | 54/58 | €195 | €197 | +€2 | +1.1% |
| Deferred charges and accrued income | 490/1 | €4,652 | €1,532 | -€3,119 | -67.1% |
| Total equity and liabilities | 10/49 | €430,246 | €364,500 | -€65,746 | -15.3% |
| Equity | 10/15 | -€74,135 | -€123,092 | -€48,957 | -66.0% |
| 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 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,734 | -€187,691 | -€48,957 | -35.3% |
| Amounts payable | 17/49 | €504,382 | €487,593 | -€16,789 | -3.3% |
| Amounts payable after more than one year | 17 | €297,000 | €274,558 | -€22,442 | -7.6% |
| Financial debts | 170/4 | €297,000 | €274,558 | -€22,442 | -7.6% |
| Amounts payable within one year | 42/48 | €207,382 | €213,035 | +€5,653 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 43 | €125,000 | €126,077 | +€1,077 | +0.9% |
| Credit institutions | 430/8 | €125,000 | €126,077 | +€1,077 | +0.9% |
| Trade debts | 44 | €74 | €74 | -€1 | -1.0% |
| Suppliers | 440/4 | €74 | €74 | -€1 | -1.0% |
| Other amounts payable | 47/48 | €57,307 | €61,885 | +€4,577 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,087 | €22,087 | = | 0.0% |
| Other operating charges | 640/8 | €2,423 | €2,438 | +€15 | +0.6% |
| Gross operating margin | 9900 | €10,380 | -€2,197 | -€12,577 | |
| Operating profit (loss) | 9901 | -€14,130 | -€26,722 | -€12,592 | -89.1% |
| Financial income | 75/76B | €4,600 | €3,958 | -€641 | -13.9% |
| Recurring financial income | 75 | €4,600 | €3,958 | -€641 | -13.9% |
| Financial charges | 65/66B | €24,458 | €26,193 | +€1,735 | +7.1% |
| Recurring financial charges | 65 | €24,458 | €26,193 | +€1,735 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€33,989 | -€48,957 | -€14,968 | -44.0% |
| Profit (loss) for the period | 9904 | -€33,989 | -€48,957 | -€14,968 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,989 | -€48,957 | -€14,968 | -44.0% |
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 14 October 2026 via checked.be.