BeneVast: 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.
BeneVast
Largest movements
- Receivables within one year +€52,025
up €52,025 (+80.1%), from €64,944 to €116,970
of which Other amounts receivable: +€47,025
- Cash +€44,849
up €44,849 (+301%), from €14,881 to €59,731
mainly Net result for the year (+€112,474) and Tax, wage and social debts (+€4,852)
- Receivables after one year -€3,980
no longer reported in 2025 (was €3,980)
- Financial fixed assets -€3,012
no longer reported in 2025 (was €3,012)
- Reserves +€112,474
up €112,474 (+270%), from €41,581 to €154,055
- Other debts -€27,448
no longer reported in 2025 (was €27,448)
- Tax, wage and social debts +€4,852
up €4,852 (+243%), from €1,995 to €6,846
- Gross operating margin +€169,232
up €169,232, from -€37,202 to €132,030
- Financial charges +€14,724
up €14,724 (+825%), from €1,784 to €16,508
of which Financial charges: +€14,722
- Other operating charges -€9,748
down €9,748 (-92.3%), from €10,562 to €814
- Taxes +€3,817
up €3,817 (+201%), from €1,895 to €5,712
- Financial income +€1,525
up €1,525 (+67.8%), from €2,251 to €3,777
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 | €93,222 | €181,532 | +€88,310 | +94.7% |
| Fixed assets | 21/28 | €3,677 | €366 | -€3,311 | -90.1% |
| Tangible fixed assets | 22/27 | €665 | €366 | -€299 | -45.0% |
| Furniture and vehicles | 24 | €665 | €366 | -€299 | -45.0% |
| Financial fixed assets | 28 | €3,012 | - | -€3,012 | |
| Current assets | 29/58 | €89,546 | €181,167 | +€91,621 | +102% |
| Amounts receivable after more than one year | 29 | €3,980 | - | -€3,980 | |
| Other amounts receivable | 291 | €3,980 | - | -€3,980 | |
| Amounts receivable within one year | 40/41 | €64,944 | €116,970 | +€52,025 | +80.1% |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €64,944 | €111,970 | +€47,025 | +72.4% |
| Cash at bank and in hand | 54/58 | €14,881 | €59,731 | +€44,849 | +301% |
| Deferred charges and accrued income | 490/1 | €5,740 | €4,466 | -€1,274 | -22.2% |
| Total equity and liabilities | 10/49 | €93,222 | €181,532 | +€88,310 | +94.7% |
| Equity | 10/15 | €60,131 | €172,605 | +€112,474 | +187% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €41,581 | €154,055 | +€112,474 | +270% |
| Distributable reserves | 133 | €41,581 | €154,055 | +€112,474 | +270% |
| Amounts payable | 17/49 | €33,091 | €8,927 | -€24,164 | -73.0% |
| Amounts payable within one year | 42/48 | €32,836 | €8,927 | -€23,909 | -72.8% |
| Trade debts | 44 | €3,394 | €2,081 | -€1,313 | -38.7% |
| Suppliers | 440/4 | €3,394 | €2,081 | -€1,313 | -38.7% |
| Taxes, remuneration and social security | 45 | €1,995 | €6,846 | +€4,852 | +243% |
| Taxes | 450/3 | €1,995 | €6,846 | +€4,852 | +243% |
| Other amounts payable | 47/48 | €27,448 | - | -€27,448 | |
| Accrued charges and deferred income | 492/3 | €255 | - | -€255 | |
| Non-recurring operating income | 76A | €839 | - | -€839 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | €299 | -€6 | -1.9% |
| Other operating charges | 640/8 | €10,562 | €814 | -€9,748 | -92.3% |
| Gross operating margin | 9900 | -€37,202 | €132,030 | +€169,232 | |
| Operating profit (loss) | 9901 | -€48,069 | €130,917 | +€178,986 | |
| Financial income | 75/76B | €2,251 | €3,777 | +€1,525 | +67.8% |
| Recurring financial income | 75 | €2,251 | €3,777 | +€1,525 | +67.8% |
| Financial charges | 65/66B | €1,784 | €16,508 | +€14,724 | +825% |
| Recurring financial charges | 65 | €1,784 | €16,506 | +€14,722 | +825% |
| Non-recurring financial charges | 66B | - | €2 | +€2 | |
| Profit (loss) for the period before taxes | 9903 | -€47,602 | €118,186 | +€165,788 | |
| Income taxes | 67/77 | €1,895 | €5,712 | +€3,817 | +201% |
| Profit (loss) for the period | 9904 | -€49,496 | €112,474 | +€161,970 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,496 | €112,474 | +€161,970 |
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 19 October 2026 via checked.be.