BENES INTERNATIONAL: 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.
BENES INTERNATIONAL
Largest movements
- Receivables within one year +€33,707
up €33,707 (+154%), from €21,824 to €55,531
of which Trade receivables: +€18,176
- Cash +€17,647
up €17,647 (+1,087%), from €1,623 to €19,270
mainly Net result for the year (+€70,854) and Tax, wage and social debts (+€10,644)
- Profit (loss) carried forward +€84,834
no longer reported in 2025 (was -€84,834)
- Other debts -€30,641
down €30,641 (-93.4%), from €32,802 to €2,161
- Reserves -€13,979
down €13,979 (-28.0%), from €49,861 to €35,881
of which Tax-exempt reserves: -€22,289
- Tax, wage and social debts +€10,644
up €10,644 (+189%), from €5,618 to €16,262
- Gross operating margin +€9,038
up €9,038 (+13.1%), from €68,800 to €77,839
- Taxes +€6,905
new in 2025: €6,905
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 | €23,447 | €74,801 | +€51,354 | +219% |
| Current assets | 29/58 | €23,447 | €74,801 | +€51,354 | +219% |
| Amounts receivable within one year | 40/41 | €21,824 | €55,531 | +€33,707 | +154% |
| Trade receivables | 40 | €21,824 | €40,000 | +€18,176 | +83.3% |
| Other amounts receivable | 41 | - | €15,531 | +€15,531 | |
| Cash at bank and in hand | 54/58 | €1,623 | €19,270 | +€17,647 | +1,087% |
| Total equity and liabilities | 10/49 | €23,447 | €74,801 | +€51,354 | +219% |
| Equity | 10/15 | -€14,973 | €55,881 | +€70,854 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €49,861 | €35,881 | -€13,979 | -28.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,289 | - | -€22,289 | |
| Distributable reserves | 133 | €25,572 | €33,881 | +€8,309 | +32.5% |
| Profit (loss) carried forward | 14 | -€84,834 | - | +€84,834 | |
| Amounts payable | 17/49 | €38,420 | €18,920 | -€19,500 | -50.8% |
| Amounts payable within one year | 42/48 | €38,420 | €18,920 | -€19,500 | -50.8% |
| Trade debts | 44 | - | €497 | +€497 | |
| Suppliers | 440/4 | - | €497 | +€497 | |
| Taxes, remuneration and social security | 45 | €5,618 | €16,262 | +€10,644 | +189% |
| Taxes | 450/3 | €5,618 | €16,262 | +€10,644 | +189% |
| Other amounts payable | 47/48 | €32,802 | €2,161 | -€30,641 | -93.4% |
| Other operating charges | 640/8 | €384 | €397 | +€13 | +3.3% |
| Gross operating margin | 9900 | €68,800 | €77,839 | +€9,038 | +13.1% |
| Operating profit (loss) | 9901 | €68,416 | €77,441 | +€9,026 | +13.2% |
| Financial income | 75/76B | €10 | €531 | +€521 | +5,210% |
| Recurring financial income | 75 | €10 | €531 | +€521 | +5,210% |
| Financial charges | 65/66B | €246 | €213 | -€32 | -13.2% |
| Recurring financial charges | 65 | €246 | €213 | -€32 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €68,180 | €77,759 | +€9,579 | +14.0% |
| Income taxes | 67/77 | - | €6,905 | +€6,905 | |
| Profit (loss) for the period | 9904 | €68,180 | €70,854 | +€2,674 | +3.9% |
| Transfer from tax-exempt reserves | 789 | - | €22,289 | +€22,289 | |
| Profit (loss) for the period to be appropriated | 9905 | €68,180 | €93,143 | +€24,963 | +36.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.