BENESTHETIC: 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.
BENESTHETIC
Largest movements
- Cash +€41,512
up €41,512 (+2746.2%), from €1,512 to €43,024
mainly Other debts (+€165,066) and Depreciation (+€90,280)
- Receivables within one year -€17,391
down €17,391 (-55.0%), from €31,629 to €14,238
- Deferred charges and accrued income +€15,867
up €15,867 (+290.7%), from €5,458 to €21,325
- Other debts +€165,066
up €165,066 (+1123.4%), from €14,693 to €179,759
- Debts after one year -€141,483
down €141,483 (-21.0%), from €674,362 to €532,879
- Current portion of long-term debt +€24,973
up €24,973 (+12.7%), from €197,291 to €222,265
- Short-term financial debts -€13,236
down €13,236 (-97.4%), from €13,590 to €354
- Trade debts -€11,238
down €11,238 (-8.0%), from €141,275 to €130,037
- Gross operating margin +€60,883
up €60,883 (+26.5%), from €229,942 to €290,825
- Staff costs -€32,247
down €32,247 (-17.7%), from €181,872 to €149,624
- Financial charges -€7,602
down €7,602 (-18.4%), from €41,254 to €33,652
- Depreciation +€4,576
up €4,576 (+5.3%), from €85,704 to €90,280
- Other operating charges -€3,519
down €3,519 (-25.1%), from €14,019 to €10,500
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 | €1,006,744 | €1,038,748 | +€32,003 | +3.2% |
| Fixed assets | 21/28 | €950,917 | €944,268 | -€6,649 | -0.7% |
| Tangible fixed assets | 22/27 | €950,917 | €944,268 | -€6,649 | -0.7% |
| Land and buildings | 22 | €743,189 | €695,657 | -€47,532 | -6.4% |
| Plant, machinery and equipment | 23 | €70,099 | €143,644 | +€73,545 | +104.9% |
| Furniture and vehicles | 24 | €289 | €15 | -€274 | -94.8% |
| Leasing and similar rights | 25 | €137,340 | €104,952 | -€32,388 | -23.6% |
| Current assets | 29/58 | €55,827 | €94,480 | +€38,653 | +69.2% |
| Stocks and contracts in progress | 3 | €16,728 | €15,381 | -€1,347 | -8.1% |
| Stocks | 30/36 | €16,728 | €15,381 | -€1,347 | -8.1% |
| Amounts receivable within one year | 40/41 | €31,629 | €14,238 | -€17,391 | -55.0% |
| Trade receivables | 40 | €31,629 | €14,238 | -€17,391 | -55.0% |
| Current investments | 50/53 | €500 | €512 | +€12 | +2.4% |
| Cash at bank and in hand | 54/58 | €1,512 | €43,024 | +€41,512 | +2746.2% |
| Deferred charges and accrued income | 490/1 | €5,458 | €21,325 | +€15,867 | +290.7% |
| Total equity and liabilities | 10/49 | €1,006,744 | €1,038,748 | +€32,003 | +3.2% |
| Equity | 10/15 | -€82,267 | -€76,783 | +€5,484 | +6.7% |
| Contributions | 10/11 | €18,941 | €18,941 | = | 0.0% |
| Reserves | 13 | €68,610 | €68,610 | = | 0.0% |
| Distributable reserves | 133 | €68,610 | €68,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,818 | -€164,334 | +€5,484 | +3.2% |
| Amounts payable | 17/49 | €1,089,011 | €1,115,531 | +€26,520 | +2.4% |
| Amounts payable after more than one year | 17 | €674,362 | €532,879 | -€141,483 | -21.0% |
| Financial debts | 170/4 | €674,362 | €532,879 | -€141,483 | -21.0% |
| Amounts payable within one year | 42/48 | €414,649 | €582,652 | +€168,003 | +40.5% |
| Current portion of amounts payable after more than one year | 42 | €197,291 | €222,265 | +€24,973 | +12.7% |
| Financial debts | 43 | €13,590 | €354 | -€13,236 | -97.4% |
| Credit institutions | 430/8 | €13,590 | €354 | -€13,236 | -97.4% |
| Trade debts | 44 | €141,275 | €130,037 | -€11,238 | -8.0% |
| Suppliers | 440/4 | €141,275 | €130,037 | -€11,238 | -8.0% |
| Taxes, remuneration and social security | 45 | €47,799 | €50,237 | +€2,438 | +5.1% |
| Taxes | 450/3 | €27,715 | €31,246 | +€3,531 | +12.7% |
| Remuneration and social security | 454/9 | €20,084 | €18,991 | -€1,094 | -5.4% |
| Other amounts payable | 47/48 | €14,693 | €179,759 | +€165,066 | +1123.4% |
| Remuneration, social security and pensions | 62 | €181,872 | €149,624 | -€32,247 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,704 | €90,280 | +€4,576 | +5.3% |
| Other operating charges | 640/8 | €14,019 | €10,500 | -€3,519 | -25.1% |
| Non-recurring operating charges | 66A | €582 | €890 | +€308 | +53.1% |
| Gross operating margin | 9900 | €229,942 | €290,825 | +€60,883 | +26.5% |
| Operating profit (loss) | 9901 | -€52,235 | €39,530 | +€91,764 | |
| Financial income | 75/76B | €409 | €56 | -€353 | -86.3% |
| Recurring financial income | 75 | €409 | €56 | -€353 | -86.3% |
| Financial charges | 65/66B | €41,254 | €33,652 | -€7,602 | -18.4% |
| Recurring financial charges | 65 | €41,254 | €33,652 | -€7,602 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | -€93,079 | €5,934 | +€99,013 | |
| Income taxes | 67/77 | €382 | €450 | +€68 | +17.7% |
| Profit (loss) for the period | 9904 | -€93,461 | €5,484 | +€98,945 | |
| Profit (loss) for the period to be appropriated | 9905 | -€93,461 | €5,484 | +€98,945 |
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 3 October 2026 via checked.be.