BENIM: 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.
BENIM
Largest movements
- Financial fixed assets -€6,000
down €6,000 (-100.0%), from €6,000 to €0
- Cash -€4,120
down €4,120 (-5.4%), from €76,872 to €72,752
mainly Tax, wage and social debts (-€11,702) and Other debts (-€3,479)
- Receivables within one year -€3,040
down €3,040 (-8.5%), from €35,783 to €32,743
of which Other amounts receivable: -€4,676
- Tax, wage and social debts -€11,702
down €11,702 (-65.8%), from €17,791 to €6,088
of which Taxes: -€11,702
- Other debts -€3,479
down €3,479 (-72.8%), from €4,781 to €1,303
- Profit (loss) carried forward +€2,780
up €2,780 (+3.6%), from €77,767 to €80,547
- Gross operating margin -€18,715
down €18,715 (-83.1%), from €22,526 to €3,811
- Taxes -€4,177
down €4,177 (-81.9%), from €5,099 to €922
- Financial income -€552
down €552 (-90.4%), from €610 to €58
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 | €119,163 | €106,442 | -€12,721 | -10.7% |
| Fixed assets | 21/28 | €6,000 | €252 | -€5,748 | -95.8% |
| Tangible fixed assets | 22/27 | €0 | €252 | +€252 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | - | €252 | +€252 | |
| Financial fixed assets | 28 | €6,000 | €0 | -€6,000 | -100.0% |
| Current assets | 29/58 | €113,163 | €106,191 | -€6,972 | -6.2% |
| Amounts receivable within one year | 40/41 | €35,783 | €32,743 | -€3,040 | -8.5% |
| Trade receivables | 40 | €17,940 | €19,576 | +€1,636 | +9.1% |
| Other amounts receivable | 41 | €17,843 | €13,168 | -€4,676 | -26.2% |
| Cash at bank and in hand | 54/58 | €76,872 | €72,752 | -€4,120 | -5.4% |
| Deferred charges and accrued income | 490/1 | €508 | €695 | +€188 | +37.0% |
| Total equity and liabilities | 10/49 | €119,163 | €106,442 | -€12,721 | -10.7% |
| Equity | 10/15 | €81,767 | €84,547 | +€2,780 | +3.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,767 | €80,547 | +€2,780 | +3.6% |
| Amounts payable | 17/49 | €37,396 | €21,896 | -€15,500 | -41.4% |
| Amounts payable within one year | 42/48 | €37,396 | €21,896 | -€15,500 | -41.4% |
| Trade debts | 44 | €14,823 | €14,505 | -€319 | -2.2% |
| Suppliers | 440/4 | €14,823 | €14,505 | -€319 | -2.2% |
| Taxes, remuneration and social security | 45 | €17,791 | €6,088 | -€11,702 | -65.8% |
| Taxes | 450/3 | €17,791 | €6,088 | -€11,702 | -65.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,781 | €1,303 | -€3,479 | -72.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €43 | +€43 | |
| Other operating charges | 640/8 | €191 | €0 | -€191 | -100.0% |
| Non-recurring operating charges | 66A | €249 | €0 | -€249 | -100.0% |
| Gross operating margin | 9900 | €22,526 | €3,811 | -€18,715 | -83.1% |
| Operating profit (loss) | 9901 | €22,086 | €3,768 | -€18,318 | -82.9% |
| Financial income | 75/76B | €610 | €58 | -€552 | -90.4% |
| Recurring financial income | 75 | €610 | €58 | -€552 | -90.4% |
| Financial charges | 65/66B | €153 | €125 | -€28 | -18.4% |
| Recurring financial charges | 65 | €153 | €125 | -€28 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €22,543 | €3,702 | -€18,841 | -83.6% |
| Income taxes | 67/77 | €5,099 | €922 | -€4,177 | -81.9% |
| Profit (loss) for the period | 9904 | €17,444 | €2,780 | -€14,664 | -84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,444 | €2,780 | -€14,664 | -84.1% |
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 10 October 2026 via checked.be.