BENEPLUS: 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.
BENEPLUS
Largest movements
- Receivables within one year +€22,172
up €22,172 (+121.8%), from €18,202 to €40,374
of which Trade receivables: +€17,470
- Cash -€17,028
down €17,028 (-64.4%), from €26,457 to €9,429
mainly Receivables within one year (-€22,172) and Debts after one year (-€3,573)
- Tangible fixed assets -€4,380
down €4,380 (-36.7%), from €11,940 to €7,560
- Reserves +€4,270
up €4,270 (+229.6%), from €1,860 to €6,130
- Debts after one year -€3,573
down €3,573 (-57.1%), from €6,253 to €2,680
- Other debts -€1,802
down €1,802 (-45.1%), from €3,998 to €2,196
- Trade debts +€1,432
up €1,432 (+22.1%), from €6,467 to €7,898
- Gross operating margin -€1,182
down €1,182 (-4.1%), from €29,028 to €27,846
- Staff costs +€948
up €948 (+5.6%), from €16,992 to €17,940
- Taxes +€427
new in 2025: €427
- Financial income -€318
down €318 (-91.3%), from €348 to €30
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 | €57,143 | €57,511 | +€368 | +0.6% |
| Fixed assets | 21/28 | €11,940 | €7,560 | -€4,380 | -36.7% |
| Tangible fixed assets | 22/27 | €11,940 | €7,560 | -€4,380 | -36.7% |
| Furniture and vehicles | 24 | €11,940 | €7,560 | -€4,380 | -36.7% |
| Current assets | 29/58 | €45,202 | €49,950 | +€4,748 | +10.5% |
| Amounts receivable within one year | 40/41 | €18,202 | €40,374 | +€22,172 | +121.8% |
| Trade receivables | 40 | €13,905 | €31,375 | +€17,470 | +125.6% |
| Other amounts receivable | 41 | €4,296 | €8,999 | +€4,703 | +109.5% |
| Cash at bank and in hand | 54/58 | €26,457 | €9,429 | -€17,028 | -64.4% |
| Deferred charges and accrued income | 490/1 | €544 | €147 | -€397 | -73.0% |
| Total equity and liabilities | 10/49 | €57,143 | €57,511 | +€368 | +0.6% |
| Equity | 10/15 | €33,793 | €38,063 | +€4,270 | +12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €6,130 | +€4,270 | +229.6% |
| Distributable reserves | 133 | €1,860 | €6,130 | +€4,270 | +229.6% |
| Profit (loss) carried forward | 14 | €25,733 | €25,733 | = | 0.0% |
| Amounts payable | 17/49 | €23,350 | €19,447 | -€3,903 | -16.7% |
| Amounts payable after more than one year | 17 | €6,253 | €2,680 | -€3,573 | -57.1% |
| Financial debts | 170/4 | €6,253 | €2,680 | -€3,573 | -57.1% |
| Amounts payable within one year | 42/48 | €17,097 | €16,767 | -€329 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €3,573 | €3,573 | = | 0.0% |
| Trade debts | 44 | €6,467 | €7,898 | +€1,432 | +22.1% |
| Suppliers | 440/4 | €6,467 | €7,898 | +€1,432 | +22.1% |
| Taxes, remuneration and social security | 45 | €3,059 | €3,099 | +€40 | +1.3% |
| Remuneration and social security | 454/9 | €3,059 | €3,099 | +€40 | +1.3% |
| Other amounts payable | 47/48 | €3,998 | €2,196 | -€1,802 | -45.1% |
| Remuneration, social security and pensions | 62 | €16,992 | €17,940 | +€948 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,380 | €4,380 | = | 0.0% |
| Other operating charges | 640/8 | €714 | €946 | +€232 | +32.6% |
| Non-recurring operating charges | 66A | €449 | -€449 | -€897 | |
| Gross operating margin | 9900 | €29,028 | €27,846 | -€1,182 | -4.1% |
| Operating profit (loss) | 9901 | €6,494 | €5,029 | -€1,465 | -22.6% |
| Financial income | 75/76B | €348 | €30 | -€318 | -91.3% |
| Recurring financial income | 75 | €348 | €30 | -€318 | -91.3% |
| Financial charges | 65/66B | €326 | €362 | +€36 | +11.0% |
| Recurring financial charges | 65 | €326 | €362 | +€36 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €6,516 | €4,697 | -€1,819 | -27.9% |
| Income taxes | 67/77 | - | €427 | +€427 | |
| Profit (loss) for the period | 9904 | €6,516 | €4,270 | -€2,246 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,516 | €4,270 | -€2,246 | -34.5% |
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 9 October 2026 via checked.be.