BENEKO: 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.
BENEKO
Largest movements
- Receivables after one year -€139,536
down €139,536 (-69.8%), from €200,000 to €60,464
- Stocks and contracts +€75,889
up €75,889 (+243.7%), from €31,146 to €107,035
- Receivables within one year +€66,094
up €66,094 (+78403.8%), from €84 to €66,179
- Tangible fixed assets +€25,820
up €25,820 (+99.4%), from €25,981 to €51,801
of which Furniture and vehicles: +€24,624
- Cash -€23,662
down €23,662 (-94.2%), from €25,106 to €1,445
mainly Contributions, distributions and other (-€137,756) and Stocks and contracts (-€75,889)
- Other debts -€45,774
down €45,774 (-24.9%), from €183,530 to €137,756
- Tax, wage and social debts +€29,559
up €29,559 (+122.6%), from €24,106 to €53,665
of which Taxes: +€28,229
- Debts after one year +€13,145
new in 2025: €13,145
- Trade debts -€12,612
down €12,612 (-32.5%), from €38,819 to €26,207
- Current portion of long-term debt +€10,061
new in 2025: €10,061
- Gross operating margin +€101,515
up €101,515 (+87.7%), from €115,815 to €217,330
- Taxes +€24,794
up €24,794 (+90.0%), from €27,552 to €52,346
- Staff costs +€9,504
up €9,504 (+158.5%), from €5,996 to €15,499
- Depreciation +€5,243
up €5,243 (+108.0%), from €4,852 to €10,095
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 | €284,194 | €287,818 | +€3,624 | +1.3% |
| Fixed assets | 21/28 | €25,981 | €51,801 | +€25,820 | +99.4% |
| Tangible fixed assets | 22/27 | €25,981 | €51,801 | +€25,820 | +99.4% |
| Land and buildings | 22 | €12,909 | €10,148 | -€2,761 | -21.4% |
| Furniture and vehicles | 24 | €1,765 | €26,389 | +€24,624 | +1394.8% |
| Other tangible fixed assets | 26 | €11,307 | €15,263 | +€3,956 | +35.0% |
| Current assets | 29/58 | €258,213 | €236,017 | -€22,196 | -8.6% |
| Amounts receivable after more than one year | 29 | €200,000 | €60,464 | -€139,536 | -69.8% |
| Other amounts receivable | 291 | €200,000 | €60,464 | -€139,536 | -69.8% |
| Stocks and contracts in progress | 3 | €31,146 | €107,035 | +€75,889 | +243.7% |
| Stocks | 30/36 | €31,146 | €107,035 | +€75,889 | +243.7% |
| Amounts receivable within one year | 40/41 | €84 | €66,179 | +€66,094 | +78403.8% |
| Other amounts receivable | 41 | €84 | €66,179 | +€66,094 | +78403.8% |
| Cash at bank and in hand | 54/58 | €25,106 | €1,445 | -€23,662 | -94.2% |
| Deferred charges and accrued income | 490/1 | €1,877 | €895 | -€982 | -52.3% |
| Total equity and liabilities | 10/49 | €284,194 | €287,818 | +€3,624 | +1.3% |
| Equity | 10/15 | €37,739 | €37,739 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €17,739 | €17,739 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €17,739 | €17,739 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €246,455 | €250,079 | +€3,624 | +1.5% |
| Amounts payable after more than one year | 17 | - | €13,145 | +€13,145 | |
| Financial debts | 170/4 | - | €13,145 | +€13,145 | |
| Amounts payable within one year | 42/48 | €246,455 | €236,934 | -€9,521 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | - | €10,061 | +€10,061 | |
| Financial debts | 43 | - | €9,244 | +€9,244 | |
| Credit institutions | 430/8 | - | €9,244 | +€9,244 | |
| Trade debts | 44 | €38,819 | €26,207 | -€12,612 | -32.5% |
| Suppliers | 440/4 | €38,819 | €26,207 | -€12,612 | -32.5% |
| Taxes, remuneration and social security | 45 | €24,106 | €53,665 | +€29,559 | +122.6% |
| Taxes | 450/3 | €24,106 | €52,336 | +€28,229 | +117.1% |
| Remuneration and social security | 454/9 | €0 | €1,330 | +€1,330 | |
| Other amounts payable | 47/48 | €183,530 | €137,756 | -€45,774 | -24.9% |
| Remuneration, social security and pensions | 62 | €5,996 | €15,499 | +€9,504 | +158.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,852 | €10,095 | +€5,243 | +108.0% |
| Other operating charges | 640/8 | €8,253 | €9,021 | +€768 | +9.3% |
| Gross operating margin | 9900 | €115,815 | €217,330 | +€101,515 | +87.7% |
| Operating profit (loss) | 9901 | €96,714 | €182,715 | +€86,001 | +88.9% |
| Financial income | 75/76B | €9,208 | €9,175 | -€33 | -0.4% |
| Recurring financial income | 75 | €9,208 | €9,175 | -€33 | -0.4% |
| Financial charges | 65/66B | €3,180 | €1,788 | -€1,392 | -43.8% |
| Recurring financial charges | 65 | €3,180 | €1,788 | -€1,392 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €102,742 | €190,102 | +€87,359 | +85.0% |
| Income taxes | 67/77 | €27,552 | €52,346 | +€24,794 | +90.0% |
| Profit (loss) for the period | 9904 | €75,191 | €137,756 | +€62,565 | +83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €75,191 | €137,756 | +€62,565 | +83.2% |
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 10 October 2026 via checked.be.