BENEVISTA: 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.
BENEVISTA
Largest movements
- Current investments -€57,872
down €57,872 (-18.3%), from €317,089 to €259,217
- Receivables within one year -€57,496
down €57,496 (-25.6%), from €224,516 to €167,020
of which Other amounts receivable: -€41,296
- Cash -€32,499
down €32,499 (-59.3%), from €54,845 to €22,346
mainly Debts after one year (-€163,443) and Tax, wage and social debts (-€74,129)
- Debts after one year -€163,443
down €163,443 (-49.5%), from €330,481 to €167,039
- Reserves +€85,451
up €85,451 (+11.2%), from €765,380 to €850,831
- Tax, wage and social debts -€74,129
down €74,129 (-91.8%), from €80,793 to €6,665
of which Taxes: -€74,129
- Trade debts -€27,789
down €27,789 (-73.1%), from €37,994 to €10,206
- Other debts +€20,600
up €20,600 (+146.7%), from €14,042 to €34,642
- Gross operating margin -€104,508
down €104,508 (-62.3%), from €167,706 to €63,197
- Staff costs -€72,006
down €72,006 (-100.0%), from €72,006 to €0
- Taxes +€16,231
up €16,231, from -€342 to €15,889
- Financial income -€13,015
down €13,015 (-10.5%), from €123,927 to €110,913
- Depreciation +€6,979
up €6,979 (+41.5%), from €16,812 to €23,791
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 | €1,400,319 | €1,242,660 | -€157,659 | -11.3% |
| Fixed assets | 21/28 | €800,726 | €791,450 | -€9,276 | -1.2% |
| Tangible fixed assets | 22/27 | €293,349 | €280,773 | -€12,576 | -4.3% |
| Land and buildings | 22 | €148,583 | €145,226 | -€3,357 | -2.3% |
| Plant, machinery and equipment | 23 | €441 | €179 | -€261 | -59.3% |
| Furniture and vehicles | 24 | €1,838 | €4,585 | +€2,747 | +149.5% |
| Other tangible fixed assets | 26 | €142,488 | €130,783 | -€11,705 | -8.2% |
| Financial fixed assets | 28 | €507,377 | €510,677 | +€3,300 | +0.7% |
| Current assets | 29/58 | €599,593 | €451,210 | -€148,383 | -24.7% |
| Amounts receivable within one year | 40/41 | €224,516 | €167,020 | -€57,496 | -25.6% |
| Trade receivables | 40 | €28,115 | €11,915 | -€16,200 | -57.6% |
| Other amounts receivable | 41 | €196,401 | €155,104 | -€41,296 | -21.0% |
| Current investments | 50/53 | €317,089 | €259,217 | -€57,872 | -18.3% |
| Cash at bank and in hand | 54/58 | €54,845 | €22,346 | -€32,499 | -59.3% |
| Deferred charges and accrued income | 490/1 | €3,143 | €2,628 | -€515 | -16.4% |
| Total equity and liabilities | 10/49 | €1,400,319 | €1,242,660 | -€157,659 | -11.3% |
| Equity | 10/15 | €771,580 | €857,031 | +€85,451 | +11.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €765,380 | €850,831 | +€85,451 | +11.2% |
| Distributable reserves | 133 | €765,380 | €850,831 | +€85,451 | +11.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €628,739 | €385,629 | -€243,110 | -38.7% |
| Amounts payable after more than one year | 17 | €330,481 | €167,039 | -€163,443 | -49.5% |
| Financial debts | 170/4 | €330,481 | €167,039 | -€163,443 | -49.5% |
| Amounts payable within one year | 42/48 | €292,753 | €214,955 | -€77,799 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €159,924 | €163,443 | +€3,518 | +2.2% |
| Trade debts | 44 | €37,994 | €10,206 | -€27,789 | -73.1% |
| Suppliers | 440/4 | €37,994 | €10,206 | -€27,789 | -73.1% |
| Taxes, remuneration and social security | 45 | €80,793 | €6,665 | -€74,129 | -91.8% |
| Taxes | 450/3 | €80,793 | €6,665 | -€74,129 | -91.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,042 | €34,642 | +€20,600 | +146.7% |
| Accrued charges and deferred income | 492/3 | €5,504 | €3,635 | -€1,869 | -34.0% |
| Non-recurring operating income | 76A | €20,055 | €250 | -€19,805 | -98.8% |
| Remuneration, social security and pensions | 62 | €72,006 | €0 | -€72,006 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,812 | €23,791 | +€6,979 | +41.5% |
| Other operating charges | 640/8 | €3,562 | €2,078 | -€1,484 | -41.7% |
| Non-recurring operating charges | 66A | €124,628 | €0 | -€124,628 | -100.0% |
| Gross operating margin | 9900 | €167,706 | €63,197 | -€104,508 | -62.3% |
| Operating profit (loss) | 9901 | -€49,302 | €37,329 | +€86,631 | |
| Financial income | 75/76B | €123,927 | €110,913 | -€13,015 | -10.5% |
| Recurring financial income | 75 | €123,927 | €110,913 | -€13,015 | -10.5% |
| Financial charges | 65/66B | €15,651 | €12,259 | -€3,392 | -21.7% |
| Recurring financial charges | 65 | €15,651 | €12,259 | -€3,392 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €58,974 | €135,982 | +€77,008 | +130.6% |
| Income taxes | 67/77 | -€342 | €15,889 | +€16,231 | |
| Profit (loss) for the period | 9904 | €59,316 | €120,093 | +€60,776 | +102.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,316 | €120,093 | +€60,776 | +102.5% |
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 8 October 2026 via checked.be.