BENFIMA: 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.
BENFIMA
Largest movements
- Receivables within one year -€97,339
down €97,339 (-87.4%), from €111,339 to €14,000
of which Other amounts receivable: -€83,339
- Cash +€83,395
up €83,395 (+841%), from €9,911 to €93,306
mainly Net result for the year (+€184,919) and Other debts (+€142,415)
- Current portion of long-term debt -€325,363
down €325,363 (-89.8%), from €362,520 to €37,157
- Reserves +€184,919
up €184,919 (+21.3%), from €869,472 to €1.1m
- Other debts +€142,415
up €142,415 (+1,745%), from €8,164 to €150,578
- Gross operating margin -€217,388
down €217,388 (-46.2%), from €470,414 to €253,025
- Taxes -€52,733
down €52,733 (-49.0%), from €107,722 to €54,988
- Financial charges -€8,379
down €8,379 (-41.2%), from €20,348 to €11,970
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 | €1,461,951 | €1,448,007 | -€13,944 | -1.0% |
| Fixed assets | 21/28 | €1,340,701 | €1,340,701 | = | 0.0% |
| Financial fixed assets | 28 | €1,340,701 | €1,340,701 | = | 0.0% |
| Current assets | 29/58 | €121,250 | €107,306 | -€13,944 | -11.5% |
| Amounts receivable within one year | 40/41 | €111,339 | €14,000 | -€97,339 | -87.4% |
| Trade receivables | 40 | €28,000 | €14,000 | -€14,000 | -50.0% |
| Other amounts receivable | 41 | €83,339 | €0 | -€83,339 | -100% |
| Cash at bank and in hand | 54/58 | €9,911 | €93,306 | +€83,395 | +841% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,461,951 | €1,448,007 | -€13,944 | -1.0% |
| Equity | 10/15 | €888,072 | €1,072,991 | +€184,919 | +20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €869,472 | €1,054,391 | +€184,919 | +21.3% |
| Distributable reserves | 133 | €869,472 | €1,054,391 | +€184,919 | +21.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €573,879 | €375,016 | -€198,863 | -34.7% |
| Amounts payable after more than one year | 17 | €165,900 | €162,843 | -€3,057 | -1.8% |
| Financial debts | 170/4 | €165,900 | €162,843 | -€3,057 | -1.8% |
| Amounts payable within one year | 42/48 | €391,986 | €203,645 | -€188,341 | -48.0% |
| Current portion of amounts payable after more than one year | 42 | €362,520 | €37,157 | -€325,363 | -89.8% |
| Trade debts | 44 | €12,148 | €4,478 | -€7,670 | -63.1% |
| Suppliers | 440/4 | €12,148 | €4,478 | -€7,670 | -63.1% |
| Taxes, remuneration and social security | 45 | €9,154 | €11,432 | +€2,278 | +24.9% |
| Taxes | 450/3 | €9,154 | €11,432 | +€2,278 | +24.9% |
| Other amounts payable | 47/48 | €8,164 | €150,578 | +€142,415 | +1,745% |
| Accrued charges and deferred income | 492/3 | €15,993 | €8,528 | -€7,465 | -46.7% |
| Other operating charges | 640/8 | €1,129 | €1,148 | +€20 | +1.7% |
| Gross operating margin | 9900 | €470,414 | €253,025 | -€217,388 | -46.2% |
| Operating profit (loss) | 9901 | €469,285 | €251,877 | -€217,408 | -46.3% |
| Financial income | 75/76B | €1,765 | €0 | -€1,765 | -100% |
| Recurring financial income | 75 | €1,765 | €0 | -€1,765 | -100% |
| Financial charges | 65/66B | €20,348 | €11,970 | -€8,379 | -41.2% |
| Recurring financial charges | 65 | €20,348 | €11,970 | -€8,379 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €450,701 | €239,907 | -€210,794 | -46.8% |
| Income taxes | 67/77 | €107,722 | €54,988 | -€52,733 | -49.0% |
| Profit (loss) for the period | 9904 | €342,980 | €184,919 | -€158,061 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €342,980 | €184,919 | -€158,061 | -46.1% |
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 27 October 2026 via checked.be.