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BENICOOL: 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.

What changed

BENICOOL

BE 0795.396.337
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€1,393
2023 · €106,087-€107,481
Equity
€106,694
2023 · €108,087-€1,393
Cash
-
not filed
Balance sheet total
€137,351
2023 · €139,361-€2,010

Largest movements

2023 to 2024
Assets
  • Receivables within one year -€2,010

    down €2,010 (-1.4%), from €139,361 to €137,351

    of which Other amounts receivable: -€2,010

Equity and liabilities
  • Trade debts -€2,578

    no longer reported in 2024 (was €2,578)

  • Accrued charges and deferred income +€1,962

    new in 2024: €1,962

Income statement
  • Gross operating margin -€136,076

    down €136,076, from €134,783 to -€1,293

  • Taxes -€28,696

    no longer reported in 2024 (was €28,696)

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €106,087
Gross operating margin -€136,076
Other operating charges -€100
Taxes +€28,696
Result 2024 -€1,393

Cash bridge derived

cash 2023 to 2024

Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.

Every line side by side 24 lines
Line Code 2023 2024 Change %
Total assets 20/58 €139,361 €137,351 -€2,010 -1.4%
Current assets 29/58 €139,361 €137,351 -€2,010 -1.4%
Amounts receivable within one year 40/41 €139,361 €137,351 -€2,010 -1.4%
Trade receivables 40 €137,000 €137,000 = 0.0%
Other amounts receivable 41 €2,361 €351 -€2,010 -85.1%
Total equity and liabilities 10/49 €139,361 €137,351 -€2,010 -1.4%
Equity 10/15 €108,087 €106,694 -€1,393 -1.3%
Contributions 10/11 €2,000 €2,000 = 0.0%
Profit (loss) carried forward 14 €106,087 €104,694 -€1,393 -1.3%
Amounts payable 17/49 €31,274 €30,658 -€616 -2.0%
Amounts payable within one year 42/48 €31,274 €28,696 -€2,578 -8.2%
Trade debts 44 €2,578 - -€2,578
Suppliers 440/4 €2,578 - -€2,578
Taxes, remuneration and social security 45 €28,696 €28,696 = 0.0%
Taxes 450/3 €28,696 €28,696 = 0.0%
Accrued charges and deferred income 492/3 - €1,962 +€1,962
Goods, raw materials, services and sundry goods 60/61 - €1,293 +€1,293
Other operating charges 640/8 - €100 +€100
Gross operating margin 9900 €134,783 -€1,293 -€136,076
Operating profit (loss) 9901 €134,783 -€1,393 -€136,176
Profit (loss) for the period before taxes 9903 €134,783 -€1,393 -€136,176
Income taxes 67/77 €28,696 - -€28,696
Profit (loss) for the period 9904 €106,087 -€1,393 -€107,481
Profit (loss) for the period to be appropriated 9905 €106,087 -€1,393 -€107,481

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.