BENEDU Trucks: 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.
BENEDU Trucks
Largest movements
- Receivables within one year +€34,081
up €34,081 (+64.6%), from €52,724 to €86,805
of which Trade receivables: +€21,000
- Cash -€1,035
down €1,035 (-88.1%), from €1,175 to €140
mainly Receivables within one year (-€34,081) and Tax, wage and social debts (-€786)
- Profit (loss) carried forward +€16,553
up €16,553, from -€16,553 to €0
- Trade debts +€15,241
up €15,241 (+129%), from €11,851 to €27,091
- Reserves +€1,730
up €1,730 (+12.6%), from €13,702 to €15,432
of which Distributable reserves: +€1,730
- Gross operating margin +€77,960
up €77,960 (+909%), from €8,574 to €86,534
- Other operating charges +€21,466
up €21,466 (+727%), from €2,951 to €24,417
- Taxes +€10,345
up €10,345 (+238%), from €4,354 to €14,699
- Staff costs +€9,609
up €9,609 (+54.3%), from €17,704 to €27,313
- Financial income -€2,698
down €2,698 (-99.8%), from €2,702 to €4
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,353 | €87,090 | +€32,738 | +60.2% |
| Fixed assets | 21/28 | €308 | €0 | -€308 | -100% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €308 | €0 | -€308 | -100% |
| Furniture and vehicles | 24 | €308 | €0 | -€308 | -100% |
| Current assets | 29/58 | €54,044 | €87,090 | +€33,046 | +61.1% |
| Amounts receivable within one year | 40/41 | €52,724 | €86,805 | +€34,081 | +64.6% |
| Trade receivables | 40 | - | €21,000 | +€21,000 | |
| Other amounts receivable | 41 | €52,724 | €65,805 | +€13,081 | +24.8% |
| Cash at bank and in hand | 54/58 | €1,175 | €140 | -€1,035 | -88.1% |
| Deferred charges and accrued income | 490/1 | €145 | €145 | = | 0.0% |
| Total equity and liabilities | 10/49 | €54,353 | €87,090 | +€32,738 | +60.2% |
| Equity | 10/15 | €17,149 | €35,432 | +€18,284 | +107% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €13,702 | €15,432 | +€1,730 | +12.6% |
| Non-distributable reserves | 130/1 | €22 | €22 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22 | €22 | = | 0.0% |
| Distributable reserves | 133 | €13,680 | €15,411 | +€1,730 | +12.6% |
| Profit (loss) carried forward | 14 | -€16,553 | €0 | +€16,553 | |
| Amounts payable | 17/49 | €37,204 | €51,658 | +€14,454 | +38.9% |
| Amounts payable within one year | 42/48 | €37,204 | €51,658 | +€14,454 | +38.9% |
| Trade debts | 44 | €11,851 | €27,091 | +€15,241 | +129% |
| Suppliers | 440/4 | €11,851 | €27,091 | +€15,241 | +129% |
| Taxes, remuneration and social security | 45 | €25,353 | €24,567 | -€786 | -3.1% |
| Taxes | 450/3 | €16,707 | €18,970 | +€2,263 | +13.5% |
| Remuneration and social security | 454/9 | €8,646 | €5,596 | -€3,049 | -35.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €17,704 | €27,313 | +€9,609 | +54.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €471 | €308 | -€163 | -34.6% |
| Other operating charges | 640/8 | €2,951 | €24,417 | +€21,466 | +727% |
| Gross operating margin | 9900 | €8,574 | €86,534 | +€77,960 | +909% |
| Operating profit (loss) | 9901 | -€12,552 | €34,495 | +€47,047 | |
| Financial income | 75/76B | €2,702 | €4 | -€2,698 | -99.8% |
| Recurring financial income | 75 | €2,702 | €4 | -€2,698 | -99.8% |
| Financial charges | 65/66B | €2,349 | €1,517 | -€833 | -35.4% |
| Recurring financial charges | 65 | €2,349 | €1,517 | -€833 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,199 | €32,983 | +€45,182 | |
| Income taxes | 67/77 | €4,354 | €14,699 | +€10,345 | +238% |
| Profit (loss) for the period | 9904 | -€16,553 | €18,284 | +€34,837 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,553 | €18,284 | +€34,837 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.