BENICA: 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.
BENICA
Largest movements
- Tangible fixed assets -€22,972
down €22,972 (-8.4%), from €271,927 to €248,955
of which Land and buildings: -€13,823
- Cash -€6,723
down €6,723 (-37.9%), from €17,728 to €11,005
mainly Debts after one year (-€20,812) and Investment in fixed assets (net) (-€13,567)
- Receivables within one year -€3,292
down €3,292 (-42.9%), from €7,676 to €4,384
- Debts after one year -€20,812
down €20,812 (-12.8%), from €162,495 to €141,683
- Reserves +€8,454
up €8,454 (+17.7%), from €47,719 to €56,172
of which Distributable reserves: +€8,454
- Current portion of long-term debt -€7,941
down €7,941 (-19.9%), from €39,879 to €31,938
- Tax, wage and social debts -€7,812
down €7,812 (-52.8%), from €14,793 to €6,981
- Other debts -€6,091
down €6,091 (-27.7%), from €22,025 to €15,934
- Gross operating margin -€2,406
down €2,406 (-3.6%), from €66,827 to €64,421
- Other operating charges +€1,415
up €1,415 (+31.4%), from €4,510 to €5,925
- Taxes -€836
down €836 (-16.1%), from €5,177 to €4,341
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 | €298,648 | €267,011 | -€31,637 | -10.6% |
| Fixed assets | 21/28 | €271,927 | €248,955 | -€22,972 | -8.4% |
| Tangible fixed assets | 22/27 | €271,927 | €248,955 | -€22,972 | -8.4% |
| Land and buildings | 22 | €168,409 | €154,586 | -€13,823 | -8.2% |
| Plant, machinery and equipment | 23 | €88,880 | €82,479 | -€6,401 | -7.2% |
| Furniture and vehicles | 24 | €14,638 | €11,890 | -€2,748 | -18.8% |
| Current assets | 29/58 | €26,721 | €18,056 | -€8,665 | -32.4% |
| Amounts receivable within one year | 40/41 | €7,676 | €4,384 | -€3,292 | -42.9% |
| Trade receivables | 40 | €7,676 | €4,384 | -€3,292 | -42.9% |
| Cash at bank and in hand | 54/58 | €17,728 | €11,005 | -€6,723 | -37.9% |
| Deferred charges and accrued income | 490/1 | €1,317 | €2,667 | +€1,350 | +103% |
| Total equity and liabilities | 10/49 | €298,648 | €267,011 | -€31,637 | -10.6% |
| Equity | 10/15 | €53,919 | €62,372 | +€8,454 | +15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,719 | €56,172 | +€8,454 | +17.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,859 | €54,312 | +€8,454 | +18.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €244,729 | €204,639 | -€40,090 | -16.4% |
| Amounts payable after more than one year | 17 | €162,495 | €141,683 | -€20,812 | -12.8% |
| Financial debts | 170/4 | €162,495 | €141,683 | -€20,812 | -12.8% |
| Amounts payable within one year | 42/48 | €82,234 | €62,955 | -€19,278 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €39,879 | €31,938 | -€7,941 | -19.9% |
| Trade debts | 44 | €5,537 | €8,103 | +€2,566 | +46.3% |
| Suppliers | 440/4 | €5,537 | €8,103 | +€2,566 | +46.3% |
| Taxes, remuneration and social security | 45 | €14,793 | €6,981 | -€7,812 | -52.8% |
| Taxes | 450/3 | €14,793 | €6,981 | -€7,812 | -52.8% |
| Other amounts payable | 47/48 | €22,025 | €15,934 | -€6,091 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,657 | €36,539 | -€117 | -0.3% |
| Other operating charges | 640/8 | €4,510 | €5,925 | +€1,415 | +31.4% |
| Non-recurring operating charges | 66A | €2,175 | €0 | -€2,175 | -100% |
| Gross operating margin | 9900 | €66,827 | €64,421 | -€2,406 | -3.6% |
| Operating profit (loss) | 9901 | €23,485 | €21,957 | -€1,528 | -6.5% |
| Financial income | 75/76B | €85 | €58 | -€27 | -31.7% |
| Recurring financial income | 75 | €85 | €58 | -€27 | -31.7% |
| Financial charges | 65/66B | €7,011 | €7,503 | +€492 | +7.0% |
| Recurring financial charges | 65 | €7,011 | €7,503 | +€492 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €16,559 | €14,512 | -€2,047 | -12.4% |
| Income taxes | 67/77 | €5,177 | €4,341 | -€836 | -16.1% |
| Profit (loss) for the period | 9904 | €11,382 | €10,172 | -€1,211 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,382 | €10,172 | -€1,211 | -10.6% |
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 18 October 2026 via checked.be.