BENEJACOBS: 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.
BENEJACOBS
Largest movements
- Cash -€18,583
down €18,583 (-43.0%), from €43,207 to €24,624
mainly Net result for the year (-€17,859) and Debts after one year (-€16,334)
- Tangible fixed assets -€14,100
down €14,100 (-18.2%), from €77,533 to €63,433
of which Land and buildings: -€10,240
- Receivables within one year -€2,232
down €2,232 (-44.0%), from €5,071 to €2,839
of which Other amounts receivable: -€2,522
- Profit (loss) carried forward -€17,859
down €17,859, from €9,592 to -€8,267
- Debts after one year -€16,334
down €16,334 (-18.7%), from €87,368 to €71,035
- Financial income -€509
down €509 (-73.4%), from €694 to €185
- Other operating charges -€243
down €243 (-44.7%), from €544 to €301
- Financial charges -€229
down €229 (-4.2%), from €5,390 to €5,162
- Gross operating margin -€158
down €158 (-8.6%), from €1,837 to €1,679
- Taxes -€48
down €48 (-23.0%), from €208 to €160
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 | €126,443 | €91,554 | -€34,888 | -27.6% |
| Fixed assets | 21/28 | €77,533 | €63,433 | -€14,100 | -18.2% |
| Tangible fixed assets | 22/27 | €77,533 | €63,433 | -€14,100 | -18.2% |
| Land and buildings | 22 | €53,760 | €43,520 | -€10,240 | -19.0% |
| Plant, machinery and equipment | 23 | €23,773 | €19,913 | -€3,860 | -16.2% |
| Current assets | 29/58 | €48,910 | €28,121 | -€20,789 | -42.5% |
| Amounts receivable within one year | 40/41 | €5,071 | €2,839 | -€2,232 | -44.0% |
| Trade receivables | 40 | €1,313 | €1,603 | +€290 | +22.1% |
| Other amounts receivable | 41 | €3,758 | €1,236 | -€2,522 | -67.1% |
| Cash at bank and in hand | 54/58 | €43,207 | €24,624 | -€18,583 | -43.0% |
| Deferred charges and accrued income | 490/1 | €632 | €658 | +€27 | +4.2% |
| Total equity and liabilities | 10/49 | €126,443 | €91,554 | -€34,888 | -27.6% |
| Equity | 10/15 | €18,652 | €793 | -€17,859 | -95.7% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Capital | 10 | €7,200 | €7,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €11,400 | €11,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,592 | -€8,267 | -€17,859 | |
| Amounts payable | 17/49 | €107,791 | €90,761 | -€17,030 | -15.8% |
| Amounts payable after more than one year | 17 | €87,368 | €71,035 | -€16,334 | -18.7% |
| Financial debts | 170/4 | €87,368 | €71,035 | -€16,334 | -18.7% |
| Amounts payable within one year | 42/48 | €20,422 | €19,726 | -€696 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €13,696 | €13,397 | -€299 | -2.2% |
| Trade debts | 44 | €463 | - | -€463 | |
| Suppliers | 440/4 | €463 | - | -€463 | |
| Taxes, remuneration and social security | 45 | - | €132 | +€132 | |
| Taxes | 450/3 | - | €132 | +€132 | |
| Other amounts payable | 47/48 | €6,263 | €6,197 | -€66 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,100 | €14,100 | = | 0.0% |
| Other operating charges | 640/8 | €544 | €301 | -€243 | -44.7% |
| Gross operating margin | 9900 | €1,837 | €1,679 | -€158 | -8.6% |
| Operating profit (loss) | 9901 | -€12,807 | -€12,722 | +€85 | +0.7% |
| Financial income | 75/76B | €694 | €185 | -€509 | -73.4% |
| Recurring financial income | 75 | €694 | €185 | -€509 | -73.4% |
| Financial charges | 65/66B | €5,390 | €5,162 | -€229 | -4.2% |
| Recurring financial charges | 65 | €5,390 | €5,162 | -€229 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,503 | -€17,699 | -€196 | -1.1% |
| Income taxes | 67/77 | €208 | €160 | -€48 | -23.0% |
| Profit (loss) for the period | 9904 | -€17,711 | -€17,859 | -€148 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,711 | -€17,859 | -€148 | -0.8% |
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 14 October 2026 via checked.be.