Benide: 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.
Benide
Largest movements
- Cash +€10,772
up €10,772 (+26.7%), from €40,392 to €51,164
mainly Net result for the year (+€30,992) and Receivables within one year (+€9,822)
- Receivables within one year -€9,822
down €9,822 (-8.7%), from €113,127 to €103,304
of which Other amounts receivable: -€8,231
- Tangible fixed assets +€2,442
up €2,442 (+21.4%), from €11,396 to €13,839
of which Furniture and vehicles: +€3,188
- Debts after one year -€42,000
down €42,000 (-42.0%), from €100,000 to €58,000
- Reserves +€30,992
up €30,992 (+73.1%), from €42,405 to €73,397
- Trade debts +€7,381
up €7,381 (+958%), from €771 to €8,151
- Tax, wage and social debts +€5,556
up €5,556 (+53.7%), from €10,351 to €15,907
of which Taxes: +€5,556
- Accrued charges and deferred income +€2,781
up €2,781 (+185%), from €1,500 to €4,281
- Gross operating margin +€19,570
up €19,570 (+165%), from €11,877 to €31,447
- Taxes +€4,687
up €4,687 (+80.5%), from €5,825 to €10,512
- Financial income -€2,076
down €2,076 (-8.0%), from €25,819 to €23,744
- Financial charges +€1,807
up €1,807 (+55.8%), from €3,239 to €5,045
- Other operating charges +€675
up €675 (+19.1%), from €3,527 to €4,202
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 | €172,836 | €177,107 | +€4,271 | +2.5% |
| Fixed assets | 21/28 | €16,396 | €18,839 | +€2,442 | +14.9% |
| Tangible fixed assets | 22/27 | €11,396 | €13,839 | +€2,442 | +21.4% |
| Plant, machinery and equipment | 23 | €3,135 | €2,389 | -€746 | -23.8% |
| Furniture and vehicles | 24 | €6,412 | €9,600 | +€3,188 | +49.7% |
| Other tangible fixed assets | 26 | €1,850 | €1,850 | = | 0.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €156,440 | €158,269 | +€1,829 | +1.2% |
| Amounts receivable within one year | 40/41 | €113,127 | €103,304 | -€9,822 | -8.7% |
| Trade receivables | 40 | €9,804 | €8,213 | -€1,591 | -16.2% |
| Other amounts receivable | 41 | €103,323 | €95,092 | -€8,231 | -8.0% |
| Cash at bank and in hand | 54/58 | €40,392 | €51,164 | +€10,772 | +26.7% |
| Deferred charges and accrued income | 490/1 | €2,921 | €3,800 | +€880 | +30.1% |
| Total equity and liabilities | 10/49 | €172,836 | €177,107 | +€4,271 | +2.5% |
| Equity | 10/15 | €42,627 | €73,619 | +€30,992 | +72.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €42,405 | €73,397 | +€30,992 | +73.1% |
| Distributable reserves | 133 | €42,405 | €73,397 | +€30,992 | +73.1% |
| Profit (loss) carried forward | 14 | €122 | €122 | = | 0.0% |
| Amounts payable | 17/49 | €130,209 | €103,488 | -€26,721 | -20.5% |
| Amounts payable after more than one year | 17 | €100,000 | €58,000 | -€42,000 | -42.0% |
| Financial debts | 170/4 | €100,000 | €58,000 | -€42,000 | -42.0% |
| Amounts payable within one year | 42/48 | €28,709 | €41,207 | +€12,498 | +43.5% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €771 | €8,151 | +€7,381 | +958% |
| Suppliers | 440/4 | €771 | €8,151 | +€7,381 | +958% |
| Taxes, remuneration and social security | 45 | €10,351 | €15,907 | +€5,556 | +53.7% |
| Taxes | 450/3 | €10,351 | €15,907 | +€5,556 | +53.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €17,587 | €17,149 | -€438 | -2.5% |
| Accrued charges and deferred income | 492/3 | €1,500 | €4,281 | +€2,781 | +185% |
| Non-recurring operating income | 76A | - | €17,000 | +€17,000 | |
| Remuneration, social security and pensions | 62 | €1,064 | €785 | -€279 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,612 | €3,655 | +€43 | +1.2% |
| Other operating charges | 640/8 | €3,527 | €4,202 | +€675 | +19.1% |
| Non-recurring operating charges | 66A | €1,038 | €0 | -€1,038 | -100% |
| Gross operating margin | 9900 | €11,877 | €31,447 | +€19,570 | +165% |
| Operating profit (loss) | 9901 | €2,636 | €22,806 | +€20,170 | +765% |
| Financial income | 75/76B | €25,819 | €23,744 | -€2,076 | -8.0% |
| Recurring financial income | 75 | €25,819 | €23,744 | -€2,076 | -8.0% |
| Financial charges | 65/66B | €3,239 | €5,045 | +€1,807 | +55.8% |
| Recurring financial charges | 65 | €3,239 | €5,045 | +€1,807 | +55.8% |
| Profit (loss) for the period before taxes | 9903 | €25,216 | €41,504 | +€16,288 | +64.6% |
| Income taxes | 67/77 | €5,825 | €10,512 | +€4,687 | +80.5% |
| Profit (loss) for the period | 9904 | €19,391 | €30,992 | +€11,600 | +59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,391 | €30,992 | +€11,600 | +59.8% |
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 13 October 2026 via checked.be.