Benefisk services: 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.
Benefisk services
Largest movements
- Financial fixed assets +€260,000
up €260,000 (+85.2%), from €305,014 to €565,014
- Receivables after one year -€163,000
down €163,000 (-22.2%), from €732,651 to €569,651
- Receivables within one year -€46,886
down €46,886 (-39.0%), from €120,212 to €73,326
of which Other amounts receivable: -€51,618
- Tangible fixed assets -€28,596
down €28,596 (-42.9%), from €66,604 to €38,008
of which Furniture and vehicles: -€23,583
- Cash -€20,705
down €20,705 (-40.2%), from €51,443 to €30,738
mainly Investment in fixed assets (net) (-€239,675) and Debts after one year (-€79,446)
- Reserves +€79,612
up €79,612 (+13.6%), from €586,651 to €666,263
of which Distributable reserves: +€80,300
- Debts after one year -€79,446
down €79,446 (-68.9%), from €115,277 to €35,832
- Tax, wage and social debts +€26,506
up €26,506 (+33.5%), from €79,128 to €105,634
- Accrued charges and deferred income -€19,230
no longer reported in 2025 (was €19,230)
- Financial income -€539,799
down €539,799 (-100.0%), from €540,044 to €244
of which Non-recurring financial income: -€540,000
- Taxes -€70,302
down €70,302 (-57.2%), from €122,896 to €52,594
- Gross operating margin +€51,320
up €51,320 (+33.0%), from €155,709 to €207,029
- Depreciation -€12,911
down €12,911 (-61.0%), from €21,182 to €8,271
- Other operating charges +€2,161
up €2,161 (+31.3%), from €6,899 to €9,060
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.
Cash bridge derived
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 | €1,275,925 | €1,276,738 | +€813 | +0.1% |
| Fixed assets | 21/28 | €371,618 | €603,022 | +€231,404 | +62.3% |
| Tangible fixed assets | 22/27 | €66,604 | €38,008 | -€28,596 | -42.9% |
| Plant, machinery and equipment | 23 | €1,277 | €958 | -€319 | -25.0% |
| Furniture and vehicles | 24 | €31,803 | €8,220 | -€23,583 | -74.2% |
| Other tangible fixed assets | 26 | €33,524 | €28,830 | -€4,694 | -14.0% |
| Financial fixed assets | 28 | €305,014 | €565,014 | +€260,000 | +85.2% |
| Current assets | 29/58 | €904,307 | €673,716 | -€230,591 | -25.5% |
| Amounts receivable after more than one year | 29 | €732,651 | €569,651 | -€163,000 | -22.2% |
| Other amounts receivable | 291 | €732,651 | €569,651 | -€163,000 | -22.2% |
| Amounts receivable within one year | 40/41 | €120,212 | €73,326 | -€46,886 | -39.0% |
| Trade receivables | 40 | €804 | €5,536 | +€4,732 | +588.2% |
| Other amounts receivable | 41 | €119,408 | €67,790 | -€51,618 | -43.2% |
| Cash at bank and in hand | 54/58 | €51,443 | €30,738 | -€20,705 | -40.2% |
| Total equity and liabilities | 10/49 | €1,275,925 | €1,276,738 | +€813 | +0.1% |
| Equity | 10/15 | €986,313 | €1,066,964 | +€80,650 | +8.2% |
| Contributions | 10/11 | €18,584 | €18,584 | = | 0.0% |
| Reserves | 13 | €586,651 | €666,263 | +€79,612 | +13.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,140 | €14,452 | -€688 | -4.5% |
| Distributable reserves | 133 | €569,651 | €649,952 | +€80,300 | +14.1% |
| Profit (loss) carried forward | 14 | €381,079 | €382,117 | +€1,038 | +0.3% |
| Provisions and deferred taxes | 16 | €8,150 | €7,796 | -€354 | -4.3% |
| Deferred taxes | 168 | €8,150 | €7,796 | -€354 | -4.3% |
| Amounts payable | 17/49 | €281,461 | €201,978 | -€79,483 | -28.2% |
| Amounts payable after more than one year | 17 | €115,277 | €35,832 | -€79,446 | -68.9% |
| Financial debts | 170/4 | €115,277 | €35,832 | -€79,446 | -68.9% |
| Amounts payable within one year | 42/48 | €146,954 | €166,146 | +€19,193 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €67,825 | €56,835 | -€10,990 | -16.2% |
| Trade debts | 44 | - | €3,677 | +€3,677 | |
| Suppliers | 440/4 | - | €3,677 | +€3,677 | |
| Taxes, remuneration and social security | 45 | €79,128 | €105,634 | +€26,506 | +33.5% |
| Taxes | 450/3 | €79,128 | €105,634 | +€26,506 | +33.5% |
| Accrued charges and deferred income | 492/3 | €19,230 | - | -€19,230 | |
| Non-recurring operating income | 76A | €10,331 | €22,900 | +€12,569 | +121.7% |
| Remuneration, social security and pensions | 62 | €423 | - | -€423 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,182 | €8,271 | -€12,911 | -61.0% |
| Other operating charges | 640/8 | €6,899 | €9,060 | +€2,161 | +31.3% |
| Non-recurring operating charges | 66A | - | €4,823 | +€4,823 | |
| Gross operating margin | 9900 | €155,709 | €207,029 | +€51,320 | +33.0% |
| Operating profit (loss) | 9901 | €127,205 | €184,875 | +€57,670 | +45.3% |
| Financial income | 75/76B | €540,044 | €244 | -€539,799 | -100.0% |
| Recurring financial income | 75 | €44 | €244 | +€201 | +461.7% |
| Non-recurring financial income | 76B | €540,000 | - | -€540,000 | |
| Financial charges | 65/66B | €52,172 | €52,229 | +€58 | +0.1% |
| Recurring financial charges | 65 | €52,172 | €52,229 | +€58 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €615,077 | €132,890 | -€482,187 | -78.4% |
| Transfer from deferred taxes | 780 | €354 | €354 | = | 0.0% |
| Income taxes | 67/77 | €122,896 | €52,594 | -€70,302 | -57.2% |
| Profit (loss) for the period | 9904 | €492,535 | €80,650 | -€411,885 | -83.6% |
| Transfer from tax-exempt reserves | 789 | €688 | €688 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €493,223 | €81,339 | -€411,885 | -83.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.