BeneNOT: 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.
BeneNOT
Largest movements
- Deferred charges and accrued income -€39,870
down €39,870 (-93.5%), from €42,636 to €2,766
- Tangible fixed assets -€39,700
down €39,700 (-4.9%), from €813,507 to €773,807
of which Land and buildings: -€41,675
- Debts after one year -€69,938
down €69,938 (-19.6%), from €356,545 to €286,607
- Reserves +€18,280
up €18,280 (+4.9%), from €375,012 to €393,292
- Tax, wage and social debts -€10,632
down €10,632 (-91.9%), from €11,564 to €932
- Other operating charges -€1,680
down €1,680 (-17.3%), from €9,713 to €8,033
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 | €1,043,961 | €981,988 | -€61,973 | -5.9% |
| Fixed assets | 21/28 | €813,507 | €773,807 | -€39,700 | -4.9% |
| Tangible fixed assets | 22/27 | €813,507 | €773,807 | -€39,700 | -4.9% |
| Land and buildings | 22 | €813,507 | €771,832 | -€41,675 | -5.1% |
| Furniture and vehicles | 24 | - | €1,975 | +€1,975 | |
| Current assets | 29/58 | €230,454 | €208,181 | -€22,273 | -9.7% |
| Amounts receivable within one year | 40/41 | €2,724 | €10,378 | +€7,654 | +281.0% |
| Trade receivables | 40 | €2,100 | €4,200 | +€2,100 | +100.0% |
| Other amounts receivable | 41 | €624 | €6,178 | +€5,554 | +890.6% |
| Cash at bank and in hand | 54/58 | €185,094 | €195,038 | +€9,943 | +5.4% |
| Deferred charges and accrued income | 490/1 | €42,636 | €2,766 | -€39,870 | -93.5% |
| Total equity and liabilities | 10/49 | €1,043,961 | €981,988 | -€61,973 | -5.9% |
| Equity | 10/15 | €555,012 | €573,292 | +€18,280 | +3.3% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Reserves | 13 | €375,012 | €393,292 | +€18,280 | +4.9% |
| Distributable reserves | 133 | €375,012 | €393,292 | +€18,280 | +4.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €488,949 | €408,696 | -€80,253 | -16.4% |
| Amounts payable after more than one year | 17 | €356,545 | €286,607 | -€69,938 | -19.6% |
| Financial debts | 170/4 | €356,545 | €286,607 | -€69,938 | -19.6% |
| Amounts payable within one year | 42/48 | €132,404 | €121,091 | -€11,313 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €69,266 | €69,938 | +€672 | +1.0% |
| Taxes, remuneration and social security | 45 | €11,564 | €932 | -€10,632 | -91.9% |
| Taxes | 450/3 | €11,564 | €932 | -€10,632 | -91.9% |
| Other amounts payable | 47/48 | €51,574 | €50,221 | -€1,354 | -2.6% |
| Accrued charges and deferred income | 492/3 | - | €998 | +€998 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,675 | €42,100 | +€425 | +1.0% |
| Other operating charges | 640/8 | €9,713 | €8,033 | -€1,680 | -17.3% |
| Gross operating margin | 9900 | €152,377 | €153,559 | +€1,183 | +0.8% |
| Operating profit (loss) | 9901 | €100,989 | €103,426 | +€2,438 | +2.4% |
| Financial income | 75/76B | €110 | €1,439 | +€1,329 | +1213.0% |
| Recurring financial income | 75 | €110 | €1,439 | +€1,329 | +1213.0% |
| Financial charges | 65/66B | €4,649 | €4,001 | -€648 | -13.9% |
| Recurring financial charges | 65 | €4,649 | €4,001 | -€648 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €96,449 | €100,864 | +€4,415 | +4.6% |
| Income taxes | 67/77 | €31,596 | €32,364 | +€767 | +2.4% |
| Profit (loss) for the period | 9904 | €64,853 | €68,501 | +€3,648 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €64,853 | €68,501 | +€3,648 | +5.6% |
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 5 October 2026 via checked.be.