Benesuadus: 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.
Benesuadus
Largest movements
- Current investments +€50,000
new in 2024: €50,000
- Cash -€21,850
down €21,850 (-84.4%), from €25,896 to €4,046
mainly Current investments (-€50,000) and Receivables within one year (-€9,617)
- Tangible fixed assets -€15,138
down €15,138 (-26.4%), from €57,265 to €42,126
- Receivables within one year +€9,617
up €9,617 (+40.0%), from €24,036 to €33,652
of which Other amounts receivable: +€12,384
- Reserves +€25,663
up €25,663 (+29.6%), from €86,692 to €112,354
- Tax, wage and social debts -€5,598
down €5,598 (-45.6%), from €12,288 to €6,690
- Trade debts +€2,932
up €2,932 (+166%), from €1,764 to €4,695
- Gross operating margin -€10,368
down €10,368 (-16.1%), from €64,402 to €54,034
- Depreciation +€9,365
up €9,365 (+121%), from €7,749 to €17,113
- Taxes -€5,483
down €5,483 (-34.0%), from €16,122 to €10,640
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,357 | €131,265 | +€22,908 | +21.1% |
| Fixed assets | 21/28 | €57,265 | €42,126 | -€15,138 | -26.4% |
| Tangible fixed assets | 22/27 | €57,265 | €42,126 | -€15,138 | -26.4% |
| Land and buildings | 22 | €10,410 | €8,018 | -€2,392 | -23.0% |
| Plant, machinery and equipment | 23 | €7,741 | €5,871 | -€1,870 | -24.2% |
| Furniture and vehicles | 24 | €34,812 | €28,237 | -€6,574 | -18.9% |
| Other tangible fixed assets | 26 | €4,302 | - | -€4,302 | |
| Current assets | 29/58 | €51,093 | €89,139 | +€38,047 | +74.5% |
| Amounts receivable within one year | 40/41 | €24,036 | €33,652 | +€9,617 | +40.0% |
| Trade receivables | 40 | €17,528 | €14,761 | -€2,767 | -15.8% |
| Other amounts receivable | 41 | €6,508 | €18,891 | +€12,384 | +190% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €25,896 | €4,046 | -€21,850 | -84.4% |
| Deferred charges and accrued income | 490/1 | €1,161 | €1,441 | +€280 | +24.2% |
| Total equity and liabilities | 10/49 | €108,357 | €131,265 | +€22,908 | +21.1% |
| Equity | 10/15 | €94,218 | €119,880 | +€25,663 | +27.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €86,692 | €112,354 | +€25,663 | +29.6% |
| Distributable reserves | 133 | €86,692 | €112,354 | +€25,663 | +29.6% |
| Profit (loss) carried forward | 14 | €1,326 | €1,326 | = | 0.0% |
| Amounts payable | 17/49 | €14,139 | €11,385 | -€2,754 | -19.5% |
| Amounts payable within one year | 42/48 | €14,139 | €11,385 | -€2,754 | -19.5% |
| Trade debts | 44 | €1,764 | €4,695 | +€2,932 | +166% |
| Suppliers | 440/4 | €1,764 | €4,695 | +€2,932 | +166% |
| Taxes, remuneration and social security | 45 | €12,288 | €6,690 | -€5,598 | -45.6% |
| Taxes | 450/3 | €12,288 | €6,690 | -€5,598 | -45.6% |
| Other amounts payable | 47/48 | €88 | - | -€88 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,749 | €17,113 | +€9,365 | +121% |
| Other operating charges | 640/8 | €574 | €499 | -€74 | -13.0% |
| Gross operating margin | 9900 | €64,402 | €54,034 | -€10,368 | -16.1% |
| Operating profit (loss) | 9901 | €56,079 | €36,421 | -€19,658 | -35.1% |
| Financial income | 75/76B | €0 | €180 | +€180 | +360,820% |
| Recurring financial income | 75 | €0 | €180 | +€180 | +360,820% |
| Financial charges | 65/66B | €307 | €299 | -€7 | -2.4% |
| Recurring financial charges | 65 | €307 | €299 | -€7 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €55,773 | €36,302 | -€19,470 | -34.9% |
| Income taxes | 67/77 | €16,122 | €10,640 | -€5,483 | -34.0% |
| Profit (loss) for the period | 9904 | €39,650 | €25,663 | -€13,988 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,650 | €25,663 | -€13,988 | -35.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.