BENELYA: 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.
BENELYA
Largest movements
- Receivables within one year +€14,132
up €14,132 (+240.8%), from €5,868 to €20,000
of which Other amounts receivable: +€7,169
- Cash -€7,753
down €7,753 (-76.1%), from €10,191 to €2,437
mainly Receivables within one year (-€14,132) and Investment in fixed assets (net) (-€1,074)
- Tangible fixed assets +€662
up €662 (+87.7%), from €755 to €1,417
- Profit (loss) carried forward +€5,875
up €5,875 (+87.1%), from -€6,746 to -€871
- Tax, wage and social debts +€1,086
up €1,086 (+65.1%), from €1,669 to €2,754
- Other operating charges -€11,833
no longer reported in 2025 (was €11,833)
- Staff costs +€1,092
new in 2025: €1,092
- Gross operating margin -€1,059
down €1,059 (-12.3%), from €8,629 to €7,570
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 | €16,934 | €23,975 | +€7,041 | +41.6% |
| Fixed assets | 21/28 | €875 | €1,537 | +€662 | +75.7% |
| Tangible fixed assets | 22/27 | €755 | €1,417 | +€662 | +87.7% |
| Furniture and vehicles | 24 | €755 | €1,417 | +€662 | +87.7% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €16,059 | €22,438 | +€6,379 | +39.7% |
| Amounts receivable within one year | 40/41 | €5,868 | €20,000 | +€14,132 | +240.8% |
| Trade receivables | 40 | €1,171 | €8,135 | +€6,963 | +594.4% |
| Other amounts receivable | 41 | €4,697 | €11,866 | +€7,169 | +152.6% |
| Cash at bank and in hand | 54/58 | €10,191 | €2,437 | -€7,753 | -76.1% |
| Total equity and liabilities | 10/49 | €16,934 | €23,975 | +€7,041 | +41.6% |
| Equity | 10/15 | €14,154 | €20,029 | +€5,875 | +41.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,746 | -€871 | +€5,875 | +87.1% |
| Amounts payable | 17/49 | €2,779 | €3,945 | +€1,166 | +42.0% |
| Amounts payable within one year | 42/48 | €2,779 | €3,945 | +€1,166 | +42.0% |
| Trade debts | 44 | €1,111 | €1,191 | +€81 | +7.3% |
| Suppliers | 440/4 | €1,111 | €1,191 | +€81 | +7.3% |
| Taxes, remuneration and social security | 45 | €1,669 | €2,754 | +€1,086 | +65.1% |
| Taxes | 450/3 | €1,669 | €2,754 | +€1,086 | +65.1% |
| Remuneration, social security and pensions | 62 | - | €1,092 | +€1,092 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €396 | €411 | +€15 | +3.8% |
| Other operating charges | 640/8 | €11,833 | - | -€11,833 | |
| Gross operating margin | 9900 | €8,629 | €7,570 | -€1,059 | -12.3% |
| Operating profit (loss) | 9901 | -€3,601 | €6,066 | +€9,667 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €202 | €199 | -€3 | -1.3% |
| Recurring financial charges | 65 | €202 | €199 | -€3 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,802 | €5,875 | +€9,677 | |
| Profit (loss) for the period | 9904 | -€3,802 | €5,875 | +€9,677 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,802 | €5,875 | +€9,677 |
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 11 October 2026 via checked.be.