BENEOZ: 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.
BENEOZ
Largest movements
- Receivables within one year -€24,230
down €24,230 (-56.8%), from €42,621 to €18,392
of which Trade receivables: -€32,978
- Cash +€23,804
up €23,804 (+234%), from €10,158 to €33,963
mainly Receivables within one year (+€24,230) and Tax, wage and social debts (+€8,821)
- Debts after one year -€13,693
down €13,693 (-17.8%), from €77,076 to €63,383
- Tax, wage and social debts +€8,821
up €8,821 (+77.2%), from €11,422 to €20,243
of which Taxes: +€5,439
- Other debts +€4,831
up €4,831 (+7.3%), from €66,069 to €70,899
- Gross operating margin -€42,995
down €42,995 (-70.6%), from €60,880 to €17,884
- Taxes -€13,163
down €13,163 (-91.3%), from €14,423 to €1,260
- Other operating charges +€1,179
up €1,179 (+340%), from €347 to €1,526
- Financial charges +€949
up €949 (+14.2%), from €6,667 to €7,616
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €304,328 | €304,653 | +€325 | +0.1% |
| Fixed assets | 21/28 | €250,000 | €252,298 | +€2,298 | +0.9% |
| Tangible fixed assets | 22/27 | - | €2,298 | +€2,298 | |
| Furniture and vehicles | 24 | - | €2,298 | +€2,298 | |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €54,328 | €52,355 | -€1,973 | -3.6% |
| Amounts receivable within one year | 40/41 | €42,621 | €18,392 | -€24,230 | -56.8% |
| Trade receivables | 40 | €42,525 | €9,547 | -€32,978 | -77.5% |
| Other amounts receivable | 41 | €96 | €8,845 | +€8,749 | +9,067% |
| Cash at bank and in hand | 54/58 | €10,158 | €33,963 | +€23,804 | +234% |
| Deferred charges and accrued income | 490/1 | €1,548 | €0 | -€1,548 | -100% |
| Total equity and liabilities | 10/49 | €304,328 | €304,653 | +€325 | +0.1% |
| Equity | 10/15 | €130,341 | €130,988 | +€647 | +0.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €128,341 | €128,988 | +€647 | +0.5% |
| Distributable reserves | 133 | €128,341 | €128,988 | +€647 | +0.5% |
| Amounts payable | 17/49 | €173,987 | €173,665 | -€323 | -0.2% |
| Amounts payable after more than one year | 17 | €77,076 | €63,383 | -€13,693 | -17.8% |
| Financial debts | 170/4 | €77,076 | €63,383 | -€13,693 | -17.8% |
| Amounts payable within one year | 42/48 | €92,695 | €105,485 | +€12,790 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €13,258 | €13,693 | +€435 | +3.3% |
| Trade debts | 44 | €1,946 | €650 | -€1,297 | -66.6% |
| Suppliers | 440/4 | €1,946 | €650 | -€1,297 | -66.6% |
| Taxes, remuneration and social security | 45 | €11,422 | €20,243 | +€8,821 | +77.2% |
| Taxes | 450/3 | €11,422 | €16,861 | +€5,439 | +47.6% |
| Remuneration and social security | 454/9 | - | €3,383 | +€3,383 | |
| Other amounts payable | 47/48 | €66,069 | €70,899 | +€4,831 | +7.3% |
| Accrued charges and deferred income | 492/3 | €4,217 | €4,797 | +€580 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €429 | +€429 | |
| Other operating charges | 640/8 | €347 | €1,526 | +€1,179 | +340% |
| Non-recurring operating charges | 66A | - | €6,405 | +€6,405 | |
| Gross operating margin | 9900 | €60,880 | €17,884 | -€42,995 | -70.6% |
| Operating profit (loss) | 9901 | €60,533 | €9,524 | -€51,009 | -84.3% |
| Financial income | 75/76B | €25 | €0 | -€25 | -100% |
| Recurring financial income | 75 | €25 | €0 | -€25 | -100% |
| Financial charges | 65/66B | €6,667 | €7,616 | +€949 | +14.2% |
| Recurring financial charges | 65 | €6,667 | €7,616 | +€949 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €53,891 | €1,908 | -€51,983 | -96.5% |
| Income taxes | 67/77 | €14,423 | €1,260 | -€13,163 | -91.3% |
| Profit (loss) for the period | 9904 | €39,468 | €647 | -€38,820 | -98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,468 | €647 | -€38,820 | -98.4% |
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 28 October 2026 via checked.be.