BENEL GROUP: 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.
BENEL GROUP
Largest movements
- Receivables within one year -€4,349
down €4,349 (-46.5%), from €9,349 to €5,000
of which Trade receivables: -€4,011
- Cash +€2,621
up €2,621 (+87650.8%), from €3 to €2,624
- Tangible fixed assets -€993
no longer reported in 2024 (was €993)
- Advances received -€5,500
no longer reported in 2024 (was €5,500)
- Tax, wage and social debts +€3,000
new in 2024: €3,000
- Profit (loss) carried forward -€1,726
down €1,726 (-43.3%), from -€3,986 to -€5,712
- Trade debts +€1,095
up €1,095 (+28.0%), from €3,905 to €5,000
- Other debts +€409
up €409 (+22.4%), from €1,827 to €2,236
- Gross operating margin -€764
down €764 (-81.6%), from -€936 to -€1,700
- Depreciation -€762
no longer reported in 2024 (was €762)
- Financial charges +€26
up €26 (+17400.0%), from €0 to €26
of which Non-recurring financial charges: +€26
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,746 | €13,024 | -€2,722 | -17.3% |
| Fixed assets | 21/28 | €6,393 | €5,400 | -€993 | -15.5% |
| Intangible fixed assets | 21 | €3,000 | €3,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €993 | - | -€993 | |
| Furniture and vehicles | 24 | €993 | - | -€993 | |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €9,352 | €7,624 | -€1,728 | -18.5% |
| Amounts receivable within one year | 40/41 | €9,349 | €5,000 | -€4,349 | -46.5% |
| Trade receivables | 40 | €9,011 | €5,000 | -€4,011 | -44.5% |
| Other amounts receivable | 41 | €338 | - | -€338 | |
| Cash at bank and in hand | 54/58 | €3 | €2,624 | +€2,621 | +87650.8% |
| Total equity and liabilities | 10/49 | €15,746 | €13,024 | -€2,722 | -17.3% |
| Equity | 10/15 | €4,514 | €2,788 | -€1,726 | -38.2% |
| Contributions | 10/11 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,986 | -€5,712 | -€1,726 | -43.3% |
| Amounts payable | 17/49 | €11,232 | €10,236 | -€996 | -8.9% |
| Amounts payable within one year | 42/48 | €11,232 | €10,236 | -€996 | -8.9% |
| Trade debts | 44 | €3,905 | €5,000 | +€1,095 | +28.0% |
| Suppliers | 440/4 | €3,905 | €5,000 | +€1,095 | +28.0% |
| Advances received on contracts in progress | 46 | €5,500 | - | -€5,500 | |
| Taxes, remuneration and social security | 45 | - | €3,000 | +€3,000 | |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €1,827 | €2,236 | +€409 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €762 | - | -€762 | |
| Gross operating margin | 9900 | -€936 | -€1,700 | -€764 | -81.6% |
| Operating profit (loss) | 9901 | -€1,698 | -€1,700 | -€2 | -0.1% |
| Financial charges | 65/66B | €0 | €26 | +€26 | +17400.0% |
| Recurring financial charges | 65 | €0 | €26 | +€26 | +17400.0% |
| Non-recurring financial charges | 66B | - | €26 | +€26 | |
| Profit (loss) for the period before taxes | 9903 | -€1,698 | -€1,726 | -€28 | -1.6% |
| Profit (loss) for the period | 9904 | -€1,698 | -€1,726 | -€28 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,698 | -€1,726 | -€28 | -1.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.