BENEFACTA: 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.
BENEFACTA
Largest movements
- Receivables within one year +€15,637
up €15,637 (+10.0%), from €156,945 to €172,582
of which Trade receivables: +€17,550
- Tangible fixed assets -€8,779
down €8,779 (-25.3%), from €34,694 to €25,915
of which Furniture and vehicles: -€7,858
- Other debts +€33,422
new in 2025: €33,422
- Debts after one year -€22,933
no longer reported in 2025 (was €22,933)
- Tax, wage and social debts -€2,768
down €2,768 (-9.1%), from €30,421 to €27,653
of which Remuneration and social security: -€1,414
- Gross operating margin -€8,229
down €8,229 (-36.2%), from €22,725 to €14,496
- Taxes -€1,974
down €1,974 (-51.8%), from €3,807 to €1,833
- Depreciation -€1,040
down €1,040 (-10.0%), from €10,383 to €9,343
- Financial charges -€265
down €265 (-60.0%), from €441 to €177
- Other operating charges -€263
down €263 (-30.7%), from €858 to €595
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 | €196,790 | €203,794 | +€7,004 | +3.6% |
| Fixed assets | 21/28 | €34,694 | €25,915 | -€8,779 | -25.3% |
| Tangible fixed assets | 22/27 | €34,694 | €25,915 | -€8,779 | -25.3% |
| Plant, machinery and equipment | 23 | €1,474 | €1,215 | -€258 | -17.5% |
| Furniture and vehicles | 24 | €31,433 | €23,575 | -€7,858 | -25.0% |
| Other tangible fixed assets | 26 | €1,787 | €1,125 | -€662 | -37.1% |
| Current assets | 29/58 | €162,095 | €177,878 | +€15,783 | +9.7% |
| Amounts receivable within one year | 40/41 | €156,945 | €172,582 | +€15,637 | +10.0% |
| Trade receivables | 40 | €155,032 | €172,582 | +€17,550 | +11.3% |
| Other amounts receivable | 41 | €1,914 | - | -€1,914 | |
| Cash at bank and in hand | 54/58 | €1,938 | €2,107 | +€169 | +8.7% |
| Deferred charges and accrued income | 490/1 | €3,212 | €3,189 | -€23 | -0.7% |
| Total equity and liabilities | 10/49 | €196,790 | €203,794 | +€7,004 | +3.6% |
| Equity | 10/15 | €140,165 | €141,047 | +€883 | +0.6% |
| Contributions | 10/11 | €17,800 | €16,967 | -€833 | -4.7% |
| Reserves | 13 | €122,365 | €124,080 | +€1,716 | +1.4% |
| Distributable reserves | 133 | €122,365 | €124,080 | +€1,716 | +1.4% |
| Amounts payable | 17/49 | €56,625 | €62,746 | +€6,121 | +10.8% |
| Amounts payable after more than one year | 17 | €22,933 | - | -€22,933 | |
| Other amounts payable | 178/9 | €22,933 | - | -€22,933 | |
| Amounts payable within one year | 42/48 | €33,692 | €62,746 | +€29,054 | +86.2% |
| Trade debts | 44 | €3,271 | €1,671 | -€1,600 | -48.9% |
| Suppliers | 440/4 | €3,271 | €1,671 | -€1,600 | -48.9% |
| Taxes, remuneration and social security | 45 | €30,421 | €27,653 | -€2,768 | -9.1% |
| Taxes | 450/3 | €14,417 | €13,064 | -€1,354 | -9.4% |
| Remuneration and social security | 454/9 | €16,003 | €14,589 | -€1,414 | -8.8% |
| Other amounts payable | 47/48 | - | €33,422 | +€33,422 | |
| Non-recurring operating income | 76A | €7,687 | - | -€7,687 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,383 | €9,343 | -€1,040 | -10.0% |
| Other operating charges | 640/8 | €858 | €595 | -€263 | -30.7% |
| Gross operating margin | 9900 | €22,725 | €14,496 | -€8,229 | -36.2% |
| Operating profit (loss) | 9901 | €11,484 | €4,559 | -€6,925 | -60.3% |
| Financial charges | 65/66B | €441 | €177 | -€265 | -60.0% |
| Recurring financial charges | 65 | €441 | €177 | -€265 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | €11,043 | €4,382 | -€6,661 | -60.3% |
| Income taxes | 67/77 | €3,807 | €1,833 | -€1,974 | -51.8% |
| Profit (loss) for the period | 9904 | €7,235 | €2,549 | -€4,687 | -64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,235 | €2,549 | -€4,687 | -64.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.