BENILYA: 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.
BENILYA
Largest movements
- Tangible fixed assets -€3,458
down €3,458 (-7.9%), from €43,796 to €40,338
- Profit (loss) carried forward -€6,543
down €6,543 (-49.9%), from €13,119 to €6,576
- Trade debts +€2,630
up €2,630 (+49.8%), from €5,284 to €7,914
- Gross operating margin -€3,715
down €3,715 (-79.6%), from €4,669 to €954
- Other operating charges +€102
up €102 (+2.6%), from €3,892 to €3,994
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,014 | €47,165 | -€3,849 | -7.5% |
| Fixed assets | 21/28 | €47,131 | €43,673 | -€3,458 | -7.3% |
| Tangible fixed assets | 22/27 | €43,796 | €40,338 | -€3,458 | -7.9% |
| Land and buildings | 22 | €43,796 | €40,338 | -€3,458 | -7.9% |
| Financial fixed assets | 28 | €3,335 | €3,335 | +€0 | 0.0% |
| Current assets | 29/58 | €3,883 | €3,492 | -€391 | -10.1% |
| Cash at bank and in hand | 54/58 | €863 | €472 | -€391 | -45.3% |
| Deferred charges and accrued income | 490/1 | €3,020 | €3,020 | = | 0.0% |
| Total equity and liabilities | 10/49 | €51,014 | €47,165 | -€3,849 | -7.5% |
| Equity | 10/15 | €45,510 | €38,967 | -€6,543 | -14.4% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €1,391 | €1,391 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,391 | €1,391 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,391 | €1,391 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €13,119 | €6,576 | -€6,543 | -49.9% |
| Amounts payable | 17/49 | €5,504 | €8,198 | +€2,694 | +48.9% |
| Amounts payable within one year | 42/48 | €5,504 | €8,198 | +€2,694 | +48.9% |
| Trade debts | 44 | €5,284 | €7,914 | +€2,630 | +49.8% |
| Suppliers | 440/4 | €5,284 | €7,914 | +€2,630 | +49.8% |
| Other amounts payable | 47/48 | €220 | €284 | +€64 | +29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,458 | €3,458 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,892 | €3,994 | +€102 | +2.6% |
| Gross operating margin | 9900 | €4,669 | €954 | -€3,715 | -79.6% |
| Operating profit (loss) | 9901 | -€2,681 | -€6,498 | -€3,817 | -142.4% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,726 | -€6,543 | -€3,817 | -140.0% |
| Profit (loss) for the period | 9904 | -€2,726 | -€6,543 | -€3,817 | -140.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,726 | -€6,543 | -€3,817 | -140.0% |
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 1 October 2026 via checked.be.