BENIGNE: 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.
BENIGNE
Largest movements
- Receivables within one year -€72,154
down €72,154 (-61.1%), from €118,143 to €45,990
of which Trade receivables: -€54,809
- Tangible fixed assets +€30,466
up €30,466 (+12.6%), from €241,839 to €272,306
of which Furniture and vehicles: +€37,880
- Cash -€13,981
down €13,981 (-75.3%), from €18,578 to €4,597
mainly Investment in fixed assets (net) (-€48,647) and Trade debts (-€47,138)
- Trade debts -€47,138
down €47,138 (-96.6%), from €48,781 to €1,643
- Other debts -€21,359
down €21,359 (-4.5%), from €478,017 to €456,658
- Debts after one year +€10,363
up €10,363 (+565%), from €1,834 to €12,197
- Depreciation -€10,487
down €10,487 (-36.6%), from €28,667 to €18,180
- Other operating charges -€1,258
down €1,258 (-23.5%), from €5,340 to €4,083
- Gross operating margin -€1,150
down €1,150 (-4.2%), from €27,654 to €26,504
- Taxes -€516
down €516 (-100%), from €516 to €0
- Financial charges -€456
down €456 (-41.2%), from €1,107 to €651
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 | €602,835 | €549,262 | -€53,573 | -8.9% |
| Fixed assets | 21/28 | €241,932 | €272,399 | +€30,466 | +12.6% |
| Tangible fixed assets | 22/27 | €241,839 | €272,306 | +€30,466 | +12.6% |
| Land and buildings | 22 | €240,025 | €223,643 | -€16,381 | -6.8% |
| Plant, machinery and equipment | 23 | €1,377 | €10,345 | +€8,968 | +651% |
| Furniture and vehicles | 24 | €0 | €37,880 | +€37,880 | +14,029,493% |
| Other tangible fixed assets | 26 | €438 | €438 | = | 0.0% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €360,903 | €276,863 | -€84,040 | -23.3% |
| Stocks and contracts in progress | 3 | €101,618 | €103,713 | +€2,095 | +2.1% |
| Stocks | 30/36 | €101,618 | €103,713 | +€2,095 | +2.1% |
| Amounts receivable within one year | 40/41 | €118,143 | €45,990 | -€72,154 | -61.1% |
| Trade receivables | 40 | €96,802 | €41,993 | -€54,809 | -56.6% |
| Other amounts receivable | 41 | €21,342 | €3,997 | -€17,345 | -81.3% |
| Cash at bank and in hand | 54/58 | €18,578 | €4,597 | -€13,981 | -75.3% |
| Deferred charges and accrued income | 490/1 | €122,564 | €122,564 | = | 0.0% |
| Total equity and liabilities | 10/49 | €602,835 | €549,262 | -€53,573 | -8.9% |
| Equity | 10/15 | -€39,162 | -€36,069 | +€3,094 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,726 | €18,726 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,866 | €16,866 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,488 | -€73,395 | +€3,094 | +4.0% |
| Amounts payable | 17/49 | €641,997 | €585,330 | -€56,667 | -8.8% |
| Amounts payable after more than one year | 17 | €1,834 | €12,197 | +€10,363 | +565% |
| Financial debts | 170/4 | €1,834 | €12,197 | +€10,363 | +565% |
| Amounts payable within one year | 42/48 | €541,343 | €474,313 | -€67,030 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €12,878 | €10,997 | -€1,881 | -14.6% |
| Financial debts | 43 | - | €2,740 | +€2,740 | |
| Credit institutions | 430/8 | - | €2,740 | +€2,740 | |
| Trade debts | 44 | €48,781 | €1,643 | -€47,138 | -96.6% |
| Suppliers | 440/4 | €48,781 | €1,643 | -€47,138 | -96.6% |
| Taxes, remuneration and social security | 45 | €1,667 | €2,276 | +€609 | +36.5% |
| Taxes | 450/3 | €1,667 | €2,276 | +€609 | +36.5% |
| Other amounts payable | 47/48 | €478,017 | €456,658 | -€21,359 | -4.5% |
| Accrued charges and deferred income | 492/3 | €98,820 | €98,820 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,667 | €18,180 | -€10,487 | -36.6% |
| Other operating charges | 640/8 | €5,340 | €4,083 | -€1,258 | -23.5% |
| Gross operating margin | 9900 | €27,654 | €26,504 | -€1,150 | -4.2% |
| Operating profit (loss) | 9901 | -€6,354 | €4,240 | +€10,594 | |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €1,107 | €651 | -€456 | -41.2% |
| Recurring financial charges | 65 | €1,107 | €651 | -€456 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,456 | €3,589 | +€11,045 | |
| Income taxes | 67/77 | €516 | €0 | -€516 | -100% |
| Profit (loss) for the period | 9904 | -€7,972 | €3,589 | +€11,561 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,972 | €3,589 | +€11,561 |
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 1 November 2026 via checked.be.