Benef-IT: 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.
Benef-IT
Largest movements
- Cash +€45,769
up €45,769 (+208%), from €22,057 to €67,825
mainly Debts after one year (+€330,277) and Depreciation (+€19,041)
- Tangible fixed assets -€19,041
down €19,041 (-4.1%), from €469,686 to €450,645
of which Land and buildings: -€17,732
- Receivables within one year +€15,238
up €15,238 (+32.1%), from €47,474 to €62,712
of which Other amounts receivable: +€11,112
- Debts after one year +€330,277
up €330,277 (+152%), from €216,583 to €546,860
of which Financial debts: +€326,837
- Provisions -€241,742
no longer reported in 2025 (was €241,742)
- Other debts -€43,996
no longer reported in 2025 (was €43,996)
- Financial charges +€77,256
up €77,256 (+460%), from €16,789 to €94,045
- Gross operating margin +€44,262
up €44,262 (+33.7%), from €131,422 to €175,684
- Taxes -€10,723
down €10,723 (-81.5%), from €13,160 to €2,437
- Depreciation +€6,699
up €6,699 (+54.3%), from €12,342 to €19,041
- Staff costs +€4,199
up €4,199 (+8.2%), from €51,341 to €55,540
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 | €539,217 | €581,183 | +€41,966 | +7.8% |
| Fixed assets | 21/28 | €469,686 | €450,645 | -€19,041 | -4.1% |
| Tangible fixed assets | 22/27 | €469,686 | €450,645 | -€19,041 | -4.1% |
| Land and buildings | 22 | €465,520 | €447,789 | -€17,732 | -3.8% |
| Furniture and vehicles | 24 | €4,165 | €2,857 | -€1,309 | -31.4% |
| Current assets | 29/58 | €69,531 | €130,538 | +€61,007 | +87.7% |
| Amounts receivable within one year | 40/41 | €47,474 | €62,712 | +€15,238 | +32.1% |
| Trade receivables | 40 | €47,474 | €51,600 | +€4,126 | +8.7% |
| Other amounts receivable | 41 | - | €11,112 | +€11,112 | |
| Cash at bank and in hand | 54/58 | €22,057 | €67,825 | +€45,769 | +208% |
| Total equity and liabilities | 10/49 | €539,217 | €581,183 | +€41,966 | +7.8% |
| Equity | 10/15 | €2,000 | €2,298 | +€298 | +14.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €298 | +€298 | |
| Distributable reserves | 133 | - | €298 | +€298 | |
| Provisions and deferred taxes | 16 | €241,742 | - | -€241,742 | |
| Provisions for liabilities and charges | 160/5 | €241,742 | - | -€241,742 | |
| Other liabilities and charges | 164/5 | €241,742 | - | -€241,742 | |
| Amounts payable | 17/49 | €295,475 | €578,885 | +€283,410 | +95.9% |
| Amounts payable after more than one year | 17 | €216,583 | €546,860 | +€330,277 | +152% |
| Financial debts | 170/4 | €216,583 | €543,420 | +€326,837 | +151% |
| Other amounts payable | 178/9 | - | €3,440 | +€3,440 | |
| Amounts payable within one year | 42/48 | €78,892 | €32,025 | -€46,867 | -59.4% |
| Current portion of amounts payable after more than one year | 42 | €11,500 | €11,500 | = | 0.0% |
| Trade debts | 44 | €3,081 | €296 | -€2,785 | -90.4% |
| Suppliers | 440/4 | €3,081 | €296 | -€2,785 | -90.4% |
| Taxes, remuneration and social security | 45 | €20,315 | €20,229 | -€86 | -0.4% |
| Taxes | 450/3 | €9,473 | €11,058 | +€1,585 | +16.7% |
| Remuneration and social security | 454/9 | €10,842 | €9,171 | -€1,671 | -15.4% |
| Other amounts payable | 47/48 | €43,996 | - | -€43,996 | |
| Remuneration, social security and pensions | 62 | €51,341 | €55,540 | +€4,199 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,342 | €19,041 | +€6,699 | +54.3% |
| Other operating charges | 640/8 | €2,650 | €4,263 | +€1,613 | +60.9% |
| Non-recurring operating charges | 66A | €53 | €60 | +€7 | +12.9% |
| Gross operating margin | 9900 | €131,422 | €175,684 | +€44,262 | +33.7% |
| Operating profit (loss) | 9901 | €65,036 | €96,780 | +€31,744 | +48.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €16,789 | €94,045 | +€77,256 | +460% |
| Recurring financial charges | 65 | €16,789 | €94,045 | +€77,256 | +460% |
| Profit (loss) for the period before taxes | 9903 | €48,247 | €2,735 | -€45,512 | -94.3% |
| Income taxes | 67/77 | €13,160 | €2,437 | -€10,723 | -81.5% |
| Profit (loss) for the period | 9904 | €35,087 | €298 | -€34,789 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,087 | €298 | -€34,789 | -99.2% |
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 28 October 2026 via checked.be.