BENI - LY: 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.
BENI - LY
Largest movements
- Cash -€23,592
down €23,592 (-39.8%), from €59,268 to €35,676
mainly Net result for the year (-€25,212) and Receivables within one year (-€10,798)
- Receivables within one year +€10,798
new in 2025: €10,798
of which Trade receivables: +€9,658
- Tangible fixed assets -€1,645
down €1,645 (-35.4%), from €4,646 to €3,001
of which Plant, machinery and equipment: -€1,332
- Profit (loss) carried forward -€25,212
down €25,212 (-1145.8%), from -€2,200 to -€27,412
- Other debts +€19,285
up €19,285 (+131.3%), from €14,693 to €33,979
- Trade debts -€4,638
down €4,638 (-53.8%), from €8,625 to €3,986
- Tax, wage and social debts -€3,971
down €3,971 (-22.6%), from €17,554 to €13,583
of which Taxes: -€5,529
- Staff costs -€36,311
down €36,311 (-34.5%), from €105,366 to €69,055
- Gross operating margin -€17,258
down €17,258 (-25.7%), from €67,091 to €49,832
- Financial charges +€969
up €969 (+578.0%), from €168 to €1,136
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 | €68,259 | €53,386 | -€14,873 | -21.8% |
| Fixed assets | 21/28 | €4,646 | €3,001 | -€1,645 | -35.4% |
| Tangible fixed assets | 22/27 | €4,646 | €3,001 | -€1,645 | -35.4% |
| Land and buildings | 22 | €940 | €626 | -€313 | -33.3% |
| Plant, machinery and equipment | 23 | €3,706 | €2,375 | -€1,332 | -35.9% |
| Current assets | 29/58 | €63,613 | €50,384 | -€13,228 | -20.8% |
| Stocks and contracts in progress | 3 | €1,599 | €1,599 | = | 0.0% |
| Stocks | 30/36 | €1,599 | €1,599 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €10,798 | +€10,798 | |
| Trade receivables | 40 | - | €9,658 | +€9,658 | |
| Other amounts receivable | 41 | - | €1,140 | +€1,140 | |
| Cash at bank and in hand | 54/58 | €59,268 | €35,676 | -€23,592 | -39.8% |
| Deferred charges and accrued income | 490/1 | €2,746 | €2,312 | -€434 | -15.8% |
| Total equity and liabilities | 10/49 | €68,259 | €53,386 | -€14,873 | -21.8% |
| Equity | 10/15 | €27,049 | €1,837 | -€25,212 | -93.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,049 | €23,049 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €21,190 | €21,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,200 | -€27,412 | -€25,212 | -1145.8% |
| Amounts payable | 17/49 | €41,210 | €51,549 | +€10,339 | +25.1% |
| Amounts payable within one year | 42/48 | €40,872 | €51,549 | +€10,676 | +26.1% |
| Trade debts | 44 | €8,625 | €3,986 | -€4,638 | -53.8% |
| Suppliers | 440/4 | €8,625 | €3,986 | -€4,638 | -53.8% |
| Taxes, remuneration and social security | 45 | €17,554 | €13,583 | -€3,971 | -22.6% |
| Taxes | 450/3 | €6,303 | €774 | -€5,529 | -87.7% |
| Remuneration and social security | 454/9 | €11,252 | €12,809 | +€1,558 | +13.8% |
| Other amounts payable | 47/48 | €14,693 | €33,979 | +€19,285 | +131.3% |
| Accrued charges and deferred income | 492/3 | €337 | - | -€337 | |
| Remuneration, social security and pensions | 62 | €105,366 | €69,055 | -€36,311 | -34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,655 | €1,645 | -€10 | -0.6% |
| Other operating charges | 640/8 | €2,973 | €3,209 | +€236 | +7.9% |
| Gross operating margin | 9900 | €67,091 | €49,832 | -€17,258 | -25.7% |
| Operating profit (loss) | 9901 | -€42,903 | -€24,076 | +€18,827 | +43.9% |
| Financial income | 75/76B | €26 | €0 | -€26 | -98.5% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -98.5% |
| Financial charges | 65/66B | €168 | €1,136 | +€969 | +578.0% |
| Recurring financial charges | 65 | €168 | €1,136 | +€969 | +578.0% |
| Profit (loss) for the period before taxes | 9903 | -€43,045 | -€25,212 | +€17,833 | +41.4% |
| Profit (loss) for the period | 9904 | -€43,045 | -€25,212 | +€17,833 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,045 | -€25,212 | +€17,833 | +41.4% |
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 6 October 2026 via checked.be.