BENEFIC EDAN: 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.
BENEFIC EDAN
Largest movements
- Receivables within one year +€4,426
up €4,426 (+14.1%), from €31,349 to €35,775
of which Trade receivables: +€4,494
- Receivables after one year -€1,715
down €1,715 (-1.7%), from €102,020 to €100,305
- Cash +€1,612
up €1,612 (+32.9%), from €4,896 to €6,508
mainly Trade debts (+€5,927) and Net result for the year (+€2,412)
- Trade debts +€5,927
up €5,927 (+73.5%), from €8,065 to €13,992
of which Bills of exchange payable: +€7,146
- Tax, wage and social debts -€4,117
down €4,117 (-31.7%), from €12,993 to €8,876
- Profit (loss) carried forward +€2,412
up €2,412 (+2.1%), from €116,107 to €118,519
- Purchases and services +€27,993
up €27,993 (+24.2%), from €115,511 to €143,505
- Gross operating margin -€24,659
down €24,659 (-75.0%), from €32,869 to €8,210
- Turnover +€3,334
up €3,334 (+2.2%), from €148,380 to €151,714
- Taxes -€2,130
down €2,130 (-31.4%), from €6,788 to €4,658
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 | €138,265 | €142,587 | +€4,322 | +3.1% |
| Current assets | 29/58 | €138,265 | €142,587 | +€4,322 | +3.1% |
| Amounts receivable after more than one year | 29 | €102,020 | €100,305 | -€1,715 | -1.7% |
| Other amounts receivable | 291 | €102,020 | €100,305 | -€1,715 | -1.7% |
| Amounts receivable within one year | 40/41 | €31,349 | €35,775 | +€4,426 | +14.1% |
| Trade receivables | 40 | €30,784 | €35,278 | +€4,494 | +14.6% |
| Other amounts receivable | 41 | €565 | €496 | -€69 | -12.2% |
| Cash at bank and in hand | 54/58 | €4,896 | €6,508 | +€1,612 | +32.9% |
| Total equity and liabilities | 10/49 | €138,265 | €142,587 | +€4,322 | +3.1% |
| Equity | 10/15 | €117,207 | €119,619 | +€2,412 | +2.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,107 | €118,519 | +€2,412 | +2.1% |
| Amounts payable | 17/49 | €21,058 | €22,968 | +€1,910 | +9.1% |
| Amounts payable within one year | 42/48 | €21,058 | €22,968 | +€1,910 | +9.1% |
| Trade debts | 44 | €8,065 | €13,992 | +€5,927 | +73.5% |
| Suppliers | 440/4 | €2,470 | €1,251 | -€1,219 | -49.3% |
| Bills of exchange payable | 441 | €5,595 | €12,741 | +€7,146 | +128% |
| Taxes, remuneration and social security | 45 | €12,993 | €8,876 | -€4,117 | -31.7% |
| Taxes | 450/3 | €12,993 | €8,876 | -€4,117 | -31.7% |
| Other amounts payable | 47/48 | - | €100 | +€100 | |
| Turnover | 70 | €148,380 | €151,714 | +€3,334 | +2.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €115,511 | €143,505 | +€27,993 | +24.2% |
| Other operating charges | 640/8 | €196 | €34 | -€163 | -82.8% |
| Gross operating margin | 9900 | €32,869 | €8,210 | -€24,659 | -75.0% |
| Operating profit (loss) | 9901 | €32,673 | €8,176 | -€24,497 | -75.0% |
| Financial charges | 65/66B | €1,062 | €1,106 | +€44 | +4.1% |
| Recurring financial charges | 65 | €1,062 | €1,106 | +€44 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €31,610 | €7,070 | -€24,540 | -77.6% |
| Income taxes | 67/77 | €6,788 | €4,658 | -€2,130 | -31.4% |
| Profit (loss) for the period | 9904 | €24,823 | €2,412 | -€22,411 | -90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,823 | €2,412 | -€22,411 | -90.3% |
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 17 October 2026 via checked.be.