BENIM MANAGEMENT: 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 MANAGEMENT
Largest movements
- Financial fixed assets +€110,000
new in 2025: €110,000
- Receivables within one year -€27,052
down €27,052 (-75.2%), from €35,994 to €8,942
of which Other amounts receivable: -€27,558
- Tangible fixed assets -€1,448
down €1,448 (-38.5%), from €3,764 to €2,316
of which Furniture and vehicles: -€1,084
- Other debts +€47,353
up €47,353 (+293%), from €16,138 to €63,491
- Profit (loss) carried forward +€39,726
up €39,726 (+122%), from €32,633 to €72,359
- Tax, wage and social debts -€4,201
down €4,201 (-83.1%), from €5,053 to €852
- Gross operating margin +€13,824
up €13,824 (+31.1%), from €44,415 to €58,239
- Other operating charges +€6,538
up €6,538 (+24,404%), from €27 to €6,565
- Financial income +€1,815
up €1,815 (+373%), from €487 to €2,301
- Taxes +€1,068
up €1,068 (+9.2%), from €11,651 to €12,718
- Depreciation +€867
up €867 (+149%), from €581 to €1,448
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 | €59,554 | €141,478 | +€81,924 | +138% |
| Fixed assets | 21/28 | €3,764 | €112,316 | +€108,552 | +2,884% |
| Tangible fixed assets | 22/27 | €3,764 | €2,316 | -€1,448 | -38.5% |
| Plant, machinery and equipment | 23 | €1,084 | €720 | -€364 | -33.6% |
| Furniture and vehicles | 24 | €2,680 | €1,596 | -€1,084 | -40.4% |
| Financial fixed assets | 28 | - | €110,000 | +€110,000 | |
| Current assets | 29/58 | €55,789 | €29,161 | -€26,628 | -47.7% |
| Amounts receivable within one year | 40/41 | €35,994 | €8,942 | -€27,052 | -75.2% |
| Trade receivables | 40 | €1,152 | €1,658 | +€506 | +43.9% |
| Other amounts receivable | 41 | €34,842 | €7,284 | -€27,558 | -79.1% |
| Cash at bank and in hand | 54/58 | €19,795 | €19,813 | +€18 | +0.1% |
| Deferred charges and accrued income | 490/1 | - | €407 | +€407 | |
| Total equity and liabilities | 10/49 | €59,554 | €141,478 | +€81,924 | +138% |
| Equity | 10/15 | €36,633 | €76,359 | +€39,726 | +108% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,633 | €72,359 | +€39,726 | +122% |
| Amounts payable | 17/49 | €22,921 | €65,119 | +€42,198 | +184% |
| Amounts payable within one year | 42/48 | €22,921 | €64,915 | +€41,994 | +183% |
| Trade debts | 44 | €1,730 | €572 | -€1,158 | -66.9% |
| Suppliers | 440/4 | €1,730 | €572 | -€1,158 | -66.9% |
| Taxes, remuneration and social security | 45 | €5,053 | €852 | -€4,201 | -83.1% |
| Taxes | 450/3 | €5,053 | €852 | -€4,201 | -83.1% |
| Other amounts payable | 47/48 | €16,138 | €63,491 | +€47,353 | +293% |
| Accrued charges and deferred income | 492/3 | - | €204 | +€204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €581 | €1,448 | +€867 | +149% |
| Other operating charges | 640/8 | €27 | €6,565 | +€6,538 | +24,404% |
| Gross operating margin | 9900 | €44,415 | €58,239 | +€13,824 | +31.1% |
| Operating profit (loss) | 9901 | €43,807 | €50,226 | +€6,418 | +14.7% |
| Financial income | 75/76B | €487 | €2,301 | +€1,815 | +373% |
| Recurring financial income | 75 | €487 | €2,301 | +€1,815 | +373% |
| Financial charges | 65/66B | €11 | €83 | +€72 | +685% |
| Recurring financial charges | 65 | €11 | €83 | +€72 | +685% |
| Profit (loss) for the period before taxes | 9903 | €44,283 | €52,444 | +€8,161 | +18.4% |
| Income taxes | 67/77 | €11,651 | €12,718 | +€1,068 | +9.2% |
| Profit (loss) for the period | 9904 | €32,633 | €39,726 | +€7,093 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,633 | €39,726 | +€7,093 | +21.7% |
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 23 October 2026 via checked.be.