BENIFISCO: 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.
BENIFISCO
Largest movements
- Receivables within one year +€118,776
up €118,776 (+20.9%), from €567,024 to €685,800
of which Trade receivables: +€66,280
- Cash -€109,448
down €109,448 (-94.9%), from €115,278 to €5,830
mainly Receivables within one year (-€118,776) and Receivables after one year (-€9,970)
- Tangible fixed assets -€29,681
down €29,681 (-4.6%), from €639,781 to €610,101
of which Land and buildings: -€28,132
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges +€5,744
up €5,744 (+183.0%), from €3,139 to €8,883
- Gross operating margin -€2,583
down €2,583 (-21.4%), from €12,092 to €9,508
- Financial income +€916
up €916 (+3.4%), from €26,612 to €27,529
- Taxes -€766
no longer reported in 2025 (was €766)
- Financial charges -€270
down €270 (-61.9%), from €436 to €166
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 | €1,675,319 | €1,664,537 | -€10,782 | -0.6% |
| Fixed assets | 21/28 | €658,371 | €628,691 | -€29,681 | -4.5% |
| Tangible fixed assets | 22/27 | €639,781 | €610,101 | -€29,681 | -4.6% |
| Land and buildings | 22 | €619,734 | €591,602 | -€28,132 | -4.5% |
| Plant, machinery and equipment | 23 | €1,463 | €4,774 | +€3,310 | +226.2% |
| Furniture and vehicles | 24 | €18,584 | €13,725 | -€4,858 | -26.1% |
| Financial fixed assets | 28 | €18,590 | €18,590 | = | 0.0% |
| Current assets | 29/58 | €1,016,948 | €1,035,846 | +€18,898 | +1.9% |
| Amounts receivable after more than one year | 29 | €332,320 | €342,290 | +€9,970 | +3.0% |
| Other amounts receivable | 291 | €332,320 | €342,290 | +€9,970 | +3.0% |
| Amounts receivable within one year | 40/41 | €567,024 | €685,800 | +€118,776 | +20.9% |
| Trade receivables | 40 | €147,566 | €213,846 | +€66,280 | +44.9% |
| Other amounts receivable | 41 | €419,458 | €471,954 | +€52,496 | +12.5% |
| Cash at bank and in hand | 54/58 | €115,278 | €5,830 | -€109,448 | -94.9% |
| Deferred charges and accrued income | 490/1 | €2,325 | €1,926 | -€399 | -17.2% |
| Total equity and liabilities | 10/49 | €1,675,319 | €1,664,537 | -€10,782 | -0.6% |
| Equity | 10/15 | €1,612,350 | €1,606,099 | -€6,251 | -0.4% |
| Contributions | 10/11 | €429,600 | €429,600 | = | 0.0% |
| Reserves | 13 | €843,515 | €843,515 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,044 | €43,044 | = | 0.0% |
| Distributable reserves | 133 | €800,471 | €800,471 | = | 0.0% |
| Profit (loss) carried forward | 14 | €339,235 | €332,984 | -€6,251 | -1.8% |
| Provisions and deferred taxes | 16 | €51,000 | €51,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €51,000 | €51,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €51,000 | €51,000 | = | 0.0% |
| Amounts payable | 17/49 | €11,969 | €7,438 | -€4,531 | -37.9% |
| Amounts payable after more than one year | 17 | €2,250 | - | -€2,250 | |
| Other amounts payable | 178/9 | €2,250 | - | -€2,250 | |
| Amounts payable within one year | 42/48 | €5,019 | €5,938 | +€919 | +18.3% |
| Financial debts | 43 | €15 | - | -€15 | |
| Credit institutions | 430/8 | €15 | - | -€15 | |
| Trade debts | 44 | €2,228 | €5,214 | +€2,985 | +134.0% |
| Suppliers | 440/4 | €2,228 | €5,214 | +€2,985 | +134.0% |
| Taxes, remuneration and social security | 45 | €2,776 | €646 | -€2,130 | -76.7% |
| Taxes | 450/3 | €2,776 | €646 | -€2,130 | -76.7% |
| Other amounts payable | 47/48 | - | €78 | +€78 | |
| Accrued charges and deferred income | 492/3 | €4,700 | €1,500 | -€3,200 | -68.1% |
| Non-recurring operating income | 76A | €1 | - | -€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,995 | €34,239 | +€243 | +0.7% |
| Other operating charges | 640/8 | €3,139 | €8,883 | +€5,744 | +183.0% |
| Gross operating margin | 9900 | €12,092 | €9,508 | -€2,583 | -21.4% |
| Operating profit (loss) | 9901 | -€25,043 | -€33,613 | -€8,570 | -34.2% |
| Financial income | 75/76B | €26,612 | €27,529 | +€916 | +3.4% |
| Recurring financial income | 75 | €26,612 | €27,529 | +€916 | +3.4% |
| Financial charges | 65/66B | €436 | €166 | -€270 | -61.9% |
| Recurring financial charges | 65 | €436 | €166 | -€270 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | €1,133 | -€6,251 | -€7,384 | |
| Income taxes | 67/77 | €766 | - | -€766 | |
| Profit (loss) for the period | 9904 | €366 | -€6,251 | -€6,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €366 | -€6,251 | -€6,618 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.