BENELEC: what changed
Two fiscal 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.
BENELEC
Largest movements
- Cash -€98
down €98 (-99.2%), from €99 to €1
mainly Net result for the year (-€98)
- Profit (loss) carried forward -€98
down €98 (-0.1%), from -€75,931 to -€76,029
- Gross operating margin +€986
up €986, from -€934 to €52
- Financial charges +€113
up €113 (+300.0%), from €38 to €150
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 | €99 | €1 | -€98 | -99.2% |
| Current assets | 29/58 | €99 | €1 | -€98 | -99.2% |
| Cash at bank and in hand | 54/58 | €99 | €1 | -€98 | -99.2% |
| Total equity and liabilities | 10/49 | €99 | €1 | -€98 | -99.2% |
| Equity | 10/15 | -€13,931 | -€14,029 | -€98 | -0.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,931 | -€76,029 | -€98 | -0.1% |
| Amounts payable | 17/49 | €14,030 | €14,030 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,030 | €14,030 | = | 0.0% |
| Trade debts | 44 | €620 | €620 | = | 0.0% |
| Suppliers | 440/4 | €620 | €620 | = | 0.0% |
| Other amounts payable | 47/48 | €13,410 | €13,410 | = | 0.0% |
| Gross operating margin | 9900 | -€934 | €52 | +€986 | |
| Operating profit (loss) | 9901 | -€934 | €52 | +€986 | |
| Financial charges | 65/66B | €38 | €150 | +€113 | +300.0% |
| Recurring financial charges | 65 | €38 | €150 | +€113 | +300.0% |
| Profit (loss) for the period before taxes | 9903 | -€972 | -€98 | +€874 | +89.9% |
| Profit (loss) for the period | 9904 | -€972 | -€98 | +€874 | +89.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€972 | -€98 | +€874 | +89.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.