BENEFICIA: 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.
BENEFICIA
Largest movements
- Cash +€188,038
up €188,038 (+185%), from €101,796 to €289,834
mainly Net result for the year (+€168,858) and Tax, wage and social debts (+€54,913)
- Reserves +€168,000
up €168,000 (+9,032%), from €1,860 to €169,860
of which Distributable reserves: +€168,000
- Tax, wage and social debts +€54,913
up €54,913 (+28.6%), from €191,874 to €246,787
of which Taxes: +€55,597
- Trade debts -€42,863
down €42,863 (-34.9%), from €122,839 to €79,976
- Gross operating margin +€136,175
up €136,175 (+31.5%), from €432,822 to €568,997
- Taxes +€55,198
up €55,198 (+168%), from €32,827 to €88,025
- Staff costs -€45,285
down €45,285 (-13.0%), from €348,151 to €302,866
- Depreciation +€6,707
up €6,707 (+2,867%), from €234 to €6,941
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 | €516,243 | €697,150 | +€180,908 | +35.0% |
| Fixed assets | 21/28 | €4,810 | €3,709 | -€1,101 | -22.9% |
| Tangible fixed assets | 22/27 | €3,070 | €1,969 | -€1,101 | -35.9% |
| Plant, machinery and equipment | 23 | €3,070 | €1,969 | -€1,101 | -35.9% |
| Financial fixed assets | 28 | €1,740 | €1,740 | = | 0.0% |
| Current assets | 29/58 | €511,433 | €693,441 | +€182,009 | +35.6% |
| Amounts receivable after more than one year | 29 | €212,500 | €212,500 | = | 0.0% |
| Other amounts receivable | 291 | €212,500 | €212,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €197,137 | €190,622 | -€6,515 | -3.3% |
| Trade receivables | 40 | €192,844 | €133,702 | -€59,142 | -30.7% |
| Other amounts receivable | 41 | €4,293 | €56,920 | +€52,626 | +1,226% |
| Cash at bank and in hand | 54/58 | €101,796 | €289,834 | +€188,038 | +185% |
| Deferred charges and accrued income | 490/1 | - | €486 | +€486 | |
| Total equity and liabilities | 10/49 | €516,243 | €697,150 | +€180,908 | +35.0% |
| Equity | 10/15 | €201,530 | €370,388 | +€168,858 | +83.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €169,860 | +€168,000 | +9,032% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €168,000 | +€168,000 | |
| Profit (loss) carried forward | 14 | €181,070 | €181,928 | +€858 | +0.5% |
| Amounts payable | 17/49 | €314,713 | €326,762 | +€12,049 | +3.8% |
| Amounts payable within one year | 42/48 | €314,713 | €326,762 | +€12,049 | +3.8% |
| Trade debts | 44 | €122,839 | €79,976 | -€42,863 | -34.9% |
| Suppliers | 440/4 | €122,839 | €79,976 | -€42,863 | -34.9% |
| Taxes, remuneration and social security | 45 | €191,874 | €246,787 | +€54,913 | +28.6% |
| Taxes | 450/3 | €97,383 | €152,979 | +€55,597 | +57.1% |
| Remuneration and social security | 454/9 | €94,491 | €93,807 | -€684 | -0.7% |
| Remuneration, social security and pensions | 62 | €348,151 | €302,866 | -€45,285 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234 | €6,941 | +€6,707 | +2,867% |
| Other operating charges | 640/8 | €1,298 | €1,272 | -€26 | -2.0% |
| Gross operating margin | 9900 | €432,822 | €568,997 | +€136,175 | +31.5% |
| Operating profit (loss) | 9901 | €83,139 | €257,918 | +€174,779 | +210% |
| Financial income | 75/76B | €530 | €346 | -€184 | -34.7% |
| Recurring financial income | 75 | €530 | €346 | -€184 | -34.7% |
| Financial charges | 65/66B | €814 | €1,381 | +€567 | +69.7% |
| Recurring financial charges | 65 | €814 | €1,381 | +€567 | +69.7% |
| Profit (loss) for the period before taxes | 9903 | €82,855 | €256,883 | +€174,028 | +210% |
| Income taxes | 67/77 | €32,827 | €88,025 | +€55,198 | +168% |
| Profit (loss) for the period | 9904 | €50,028 | €168,858 | +€118,831 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €50,028 | €168,858 | +€118,831 | +238% |
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 27 October 2026 via checked.be.