BENETIS: 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.
BENETIS
Largest movements
- Cash +€4,829
up €4,829 (+15.0%), from €32,235 to €37,064
mainly Tax, wage and social debts (+€3,136) and Net result for the year (+€1,559)
- Tax, wage and social debts +€3,136
up €3,136 (+40159.0%), from €8 to €3,144
of which Remuneration and social security: +€2,250
- Reserves +€1,559
up €1,559 (+16.5%), from €9,460 to €11,019
- Other debts +€426
up €426 (+48.2%), from €884 to €1,310
- Turnover +€7,183
up €7,183 (+617.3%), from €1,164 to €8,347
- Purchases and services +€4,835
up €4,835 (+392.9%), from €1,231 to €6,066
- Gross operating margin +€2,348
up €2,348, from -€67 to €2,281
- Taxes +€658
up €658 (+2029.3%), from €32 to €690
- Financial income -€197
down €197 (-31.7%), from €621 to €425
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 | €32,599 | €37,721 | +€5,121 | +15.7% |
| Current assets | 29/58 | €32,599 | €37,721 | +€5,121 | +15.7% |
| Amounts receivable within one year | 40/41 | €364 | €657 | +€293 | +80.4% |
| Trade receivables | 40 | - | €376 | +€376 | |
| Other amounts receivable | 41 | €364 | €281 | -€83 | -22.8% |
| Cash at bank and in hand | 54/58 | €32,235 | €37,064 | +€4,829 | +15.0% |
| Total equity and liabilities | 10/49 | €32,599 | €37,721 | +€5,121 | +15.7% |
| Equity | 10/15 | €31,707 | €33,266 | +€1,559 | +4.9% |
| Contributions | 10/11 | €18,215 | €18,215 | = | 0.0% |
| Reserves | 13 | €9,460 | €11,019 | +€1,559 | +16.5% |
| Distributable reserves | 133 | €9,460 | €11,019 | +€1,559 | +16.5% |
| Profit (loss) carried forward | 14 | €4,032 | €4,032 | = | 0.0% |
| Amounts payable | 17/49 | €892 | €4,455 | +€3,562 | +399.2% |
| Amounts payable within one year | 42/48 | €892 | €4,455 | +€3,562 | +399.2% |
| Taxes, remuneration and social security | 45 | €8 | €3,144 | +€3,136 | +40159.0% |
| Taxes | 450/3 | €8 | €894 | +€886 | +11349.8% |
| Remuneration and social security | 454/9 | - | €2,250 | +€2,250 | |
| Other amounts payable | 47/48 | €884 | €1,310 | +€426 | +48.2% |
| Turnover | 70 | €1,164 | €8,347 | +€7,183 | +617.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,231 | €6,066 | +€4,835 | +392.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€67 | €2,281 | +€2,348 | |
| Operating profit (loss) | 9901 | -€454 | €1,881 | +€2,336 | |
| Financial income | 75/76B | €621 | €425 | -€197 | -31.7% |
| Recurring financial income | 75 | €621 | €425 | -€197 | -31.7% |
| Financial charges | 65/66B | €56 | €57 | +€0 | +0.6% |
| Recurring financial charges | 65 | €56 | €57 | +€0 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €111 | €2,249 | +€2,138 | +1934.6% |
| Income taxes | 67/77 | €32 | €690 | +€658 | +2029.3% |
| Profit (loss) for the period | 9904 | €78 | €1,559 | +€1,481 | +1895.3% |
| Profit (loss) for the period to be appropriated | 9905 | €78 | €1,559 | +€1,481 | +1895.3% |
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.