Benelux Scientific: 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.
What changed
Benelux Scientific
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€82,999
2024 · €389,966-€306,967
Equity
€777,827
2024 · €777,827
Cash
€7,083
2024 · €32,516-€25,433
Balance sheet total
€2.9m
2024 · €3.0m-€90,123
Largest movements
Assets
- Stocks and contracts +€47,574
up €47,574 (+10.7%), from €444,990 to €492,564
- Financial fixed assets -€42,599
down €42,599 (-100%), from €42,599 to €0
- Receivables within one year -€31,740
down €31,740 (-1.4%), from €2.3m to €2.3m
of which Other amounts receivable: -€311,061
Equity and liabilities
- Advances received -€180,871
down €180,871 (-40.7%), from €444,563 to €263,692
- Other debts -€108,148
down €108,148 (-36.9%), from €292,959 to €184,812
- Tax, wage and social debts +€101,006
up €101,006 (+56.7%), from €178,062 to €279,068
of which Taxes: +€86,012
- Trade debts +€84,696
up €84,696 (+6.9%), from €1.2m to €1.3m
- Current portion of long-term debt +€55,303
up €55,303, from €0 to €55,303
Income statement
- Turnover +€6.0m
new in 2025: €6.0m
- Purchases and services +€5.3m
new in 2025: €5.3m
- Gross operating margin -€305,034
down €305,034 (-26.9%), from €1.1m to €827,600
- Staff costs +€77,433
up €77,433 (+14.1%), from €550,619 to €628,052
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.
Result 2024
€389,966
Gross operating margin
-€305,034
Staff costs
-€77,433
Depreciation
-€8,085
Write-downs
+€31,162
Other operating charges
+€20,089
Financial income
+€7,462
Financial charges
+€6,901
Taxes
+€17,971
Result 2025
€82,999
raises the resultlowers the result
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.
From operations
+€16,700
Investment
+€32,236
Financing
-€74,368
Cash 2024
€32,516
From operations (derived)
+€16,700
Net result for the year
+€82,999
Depreciation
+€36,469
Stocks and contracts
-€47,574
Receivables within one year
+€31,740
Deferred charges and accrued income
+€11,819
Trade debts
+€84,696
Tax, wage and social debts
+€101,006
Advances received
-€180,871
Other debts
-€108,148
Accrued charges and deferred income
+€4,564
Investment (derived)
+€32,236
Investment in fixed assets (net)
+€32,236
Financing
-€74,368
Current portion of long-term debt
+€55,303
Short-term financial debts
-€46,673
Contributions, distributions and other
-€82,999
Cash 2025
€7,083
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,993,950 | €2,903,826 | -€90,123 | -3.0% |
| Fixed assets | 21/28 | €183,160 | €114,455 | -€68,704 | -37.5% |
| Tangible fixed assets | 22/27 | €140,561 | €114,455 | -€26,106 | -18.6% |
| Plant, machinery and equipment | 23 | €114,021 | €98,231 | -€15,790 | -13.8% |
| Furniture and vehicles | 24 | €22,933 | €13,813 | -€9,120 | -39.8% |
| Other tangible fixed assets | 26 | €3,607 | €2,411 | -€1,196 | -33.1% |
| Financial fixed assets | 28 | €42,599 | €0 | -€42,599 | -100% |
| Current assets | 29/58 | €2,810,790 | €2,789,371 | -€21,419 | -0.8% |
| Stocks and contracts in progress | 3 | €444,990 | €492,564 | +€47,574 | +10.7% |
| Stocks | 30/36 | €444,990 | €492,564 | +€47,574 | +10.7% |
| Amounts receivable within one year | 40/41 | €2,320,235 | €2,288,495 | -€31,740 | -1.4% |
| Trade receivables | 40 | €1,480,117 | €1,759,438 | +€279,321 | +18.9% |
| Other amounts receivable | 41 | €840,118 | €529,057 | -€311,061 | -37.0% |
| Cash at bank and in hand | 54/58 | €32,516 | €7,083 | -€25,433 | -78.2% |
| Deferred charges and accrued income | 490/1 | €13,049 | €1,229 | -€11,819 | -90.6% |
| Total equity and liabilities | 10/49 | €2,993,950 | €2,903,826 | -€90,123 | -3.0% |
| Equity | 10/15 | €777,827 | €777,827 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €757,827 | €757,827 | = | 0.0% |
| Distributable reserves | 133 | €757,827 | €757,827 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,216,123 | €2,126,000 | -€90,123 | -4.1% |
| Amounts payable within one year | 42/48 | €2,198,452 | €2,103,766 | -€94,687 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | €55,303 | +€55,303 | |
| Financial debts | 43 | €46,673 | €0 | -€46,673 | -100% |
| Credit institutions | 430/8 | €46,673 | €0 | -€46,673 | -100% |
| Trade debts | 44 | €1,236,195 | €1,320,891 | +€84,696 | +6.9% |
| Suppliers | 440/4 | €1,236,195 | €1,320,891 | +€84,696 | +6.9% |
| Advances received on contracts in progress | 46 | €444,563 | €263,692 | -€180,871 | -40.7% |
| Taxes, remuneration and social security | 45 | €178,062 | €279,068 | +€101,006 | +56.7% |
| Taxes | 450/3 | €126,231 | €212,243 | +€86,012 | +68.1% |
| Remuneration and social security | 454/9 | €51,832 | €66,825 | +€14,993 | +28.9% |
| Other amounts payable | 47/48 | €292,959 | €184,812 | -€108,148 | -36.9% |
| Accrued charges and deferred income | 492/3 | €17,671 | €22,234 | +€4,564 | +25.8% |
| Turnover | 70 | - | €5,968,003 | +€6.0m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €5,280,528 | +€5.3m | |
| Remuneration, social security and pensions | 62 | €550,619 | €628,052 | +€77,433 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,384 | €36,469 | +€8,085 | +28.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €31,162 | €0 | -€31,162 | -100% |
| Other operating charges | 640/8 | €50,971 | €30,882 | -€20,089 | -39.4% |
| Gross operating margin | 9900 | €1,132,635 | €827,600 | -€305,034 | -26.9% |
| Operating profit (loss) | 9901 | €471,499 | €132,197 | -€339,301 | -72.0% |
| Financial income | 75/76B | €22,177 | €29,640 | +€7,462 | +33.6% |
| Recurring financial income | 75 | €22,177 | €29,640 | +€7,462 | +33.6% |
| Financial charges | 65/66B | €36,840 | €29,939 | -€6,901 | -18.7% |
| Recurring financial charges | 65 | €36,840 | €29,939 | -€6,901 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €456,836 | €131,898 | -€324,938 | -71.1% |
| Income taxes | 67/77 | €66,870 | €48,900 | -€17,971 | -26.9% |
| Profit (loss) for the period | 9904 | €389,966 | €82,999 | -€306,967 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €389,966 | €82,999 | -€306,967 | -78.7% |
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 30 October 2026 via checked.be.