BENI CORP: 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.
BENI CORP
Largest movements
- Receivables within one year -€8,140
down €8,140 (-34.0%), from €23,968 to €15,827
of which Trade receivables: -€18,327
- Cash -€4,375
down €4,375 (-22.1%), from €19,789 to €15,414
mainly Trade debts (-€11,698) and Net result for the year (-€1,603)
- Tangible fixed assets -€785
down €785 (-47.9%), from €1,639 to €854
- Trade debts -€11,698
down €11,698 (-69.4%), from €16,867 to €5,169
- Profit (loss) carried forward -€1,603
down €1,603 (-18.6%), from €8,625 to €7,022
- Purchases and services -€17,062
no longer reported in 2025 (was €17,062)
- Other operating charges -€780
down €780 (-99.5%), from €783 to €4
- Depreciation +€97
up €97 (+14.1%), from €688 to €785
- Gross operating margin -€72
down €72 (-10.3%), from -€700 to -€772
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 | €45,396 | €32,096 | -€13,300 | -29.3% |
| Fixed assets | 21/28 | €1,639 | €854 | -€785 | -47.9% |
| Tangible fixed assets | 22/27 | €1,639 | €854 | -€785 | -47.9% |
| Plant, machinery and equipment | 23 | €1,639 | €854 | -€785 | -47.9% |
| Current assets | 29/58 | €43,757 | €31,242 | -€12,515 | -28.6% |
| Amounts receivable within one year | 40/41 | €23,968 | €15,827 | -€8,140 | -34.0% |
| Trade receivables | 40 | €18,327 | - | -€18,327 | |
| Other amounts receivable | 41 | €5,641 | €15,827 | +€10,187 | +181% |
| Cash at bank and in hand | 54/58 | €19,789 | €15,414 | -€4,375 | -22.1% |
| Total equity and liabilities | 10/49 | €45,396 | €32,096 | -€13,300 | -29.3% |
| Equity | 10/15 | €27,225 | €25,622 | -€1,603 | -5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,625 | €7,022 | -€1,603 | -18.6% |
| Amounts payable | 17/49 | €18,171 | €6,474 | -€11,698 | -64.4% |
| Amounts payable within one year | 42/48 | €18,171 | €6,474 | -€11,698 | -64.4% |
| Trade debts | 44 | €16,867 | €5,169 | -€11,698 | -69.4% |
| Suppliers | 440/4 | €16,867 | €5,169 | -€11,698 | -69.4% |
| Taxes, remuneration and social security | 45 | €1,305 | €1,305 | = | 0.0% |
| Taxes | 450/3 | €1,305 | €1,305 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,062 | - | -€17,062 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €688 | €785 | +€97 | +14.1% |
| Other operating charges | 640/8 | €783 | €4 | -€780 | -99.5% |
| Non-recurring operating charges | 66A | €245 | - | -€245 | |
| Gross operating margin | 9900 | -€700 | -€772 | -€72 | -10.3% |
| Operating profit (loss) | 9901 | -€2,416 | -€1,561 | +€856 | +35.4% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,458 | -€1,603 | +€856 | +34.8% |
| Profit (loss) for the period | 9904 | -€2,458 | -€1,603 | +€856 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,458 | -€1,603 | +€856 | +34.8% |
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 22 October 2026 via checked.be.