BENIMA: 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.
BENIMA
Largest movements
- Current investments -€750,000
down €750,000 (-100%), from €750,000 to €0
- Cash +€486,535
up €486,535 (+260%), from €186,978 to €673,513
mainly Current investments (+€750,000) and Other debts (+€581,079)
- Receivables within one year +€365,915
up €365,915 (+53.5%), from €683,799 to €1.0m
of which Other amounts receivable: +€339,726
- Stocks and contracts +€136,876
up €136,876 (+166%), from €82,268 to €219,145
- Tangible fixed assets -€82,732
down €82,732 (-11.1%), from €748,330 to €665,598
of which Furniture and vehicles: -€66,714
- Other debts +€581,079
up €581,079 (+341,129%), from €170 to €581,249
- Reserves -€244,422
down €244,422 (-8.6%), from €2.8m to €2.6m
of which Distributable reserves: -€454,922
- Debts after one year -€110,996
down €110,996 (-22.4%), from €494,671 to €383,674
- Tax, wage and social debts -€58,924
down €58,924 (-32.3%), from €182,300 to €123,376
- Taxes +€28,971
up €28,971 (+26.5%), from €109,514 to €138,485
- Turnover +€26,424
up €26,424 (+12.4%), from €213,896 to €240,320
- Services and other goods +€24,443
up €24,443 (+21.5%), from €113,856 to €138,299
- Financial income -€12,199
down €12,199 (-5.2%), from €233,972 to €221,774
- Goods and materials +€10,000
new in 2025: €10,000
of which Purchases: +€79,254
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 | €3,648,200 | €3,807,880 | +€159,680 | +4.4% |
| Fixed assets | 21/28 | €1,933,330 | €1,850,598 | -€82,732 | -4.3% |
| Tangible fixed assets | 22/27 | €748,330 | €665,598 | -€82,732 | -11.1% |
| Land and buildings | 22 | €496,130 | €477,042 | -€19,088 | -3.8% |
| Plant, machinery and equipment | 23 | - | €3,069 | +€3,069 | |
| Furniture and vehicles | 24 | €252,200 | €185,486 | -€66,714 | -26.5% |
| Financial fixed assets | 28 | €1,185,000 | €1,185,000 | = | 0.0% |
| Affiliated companies | 280/1 | €1,185,000 | €1,185,000 | = | 0.0% |
| Participating interests | 280 | €1,185,000 | €1,185,000 | = | 0.0% |
| Current assets | 29/58 | €1,714,870 | €1,957,283 | +€242,413 | +14.1% |
| Stocks and contracts in progress | 3 | €82,268 | €219,145 | +€136,876 | +166% |
| Stocks | 30/36 | €82,268 | €219,145 | +€136,876 | +166% |
| Goods purchased for resale | 34 | €82,268 | €219,145 | +€136,876 | +166% |
| Amounts receivable within one year | 40/41 | €683,799 | €1,049,714 | +€365,915 | +53.5% |
| Trade receivables | 40 | €457,468 | €483,657 | +€26,189 | +5.7% |
| Other amounts receivable | 41 | €226,331 | €566,057 | +€339,726 | +150% |
| Current investments | 50/53 | €750,000 | €0 | -€750,000 | -100% |
| Other investments | 51/53 | €750,000 | €0 | -€750,000 | -100% |
| Cash at bank and in hand | 54/58 | €186,978 | €673,513 | +€486,535 | +260% |
| Deferred charges and accrued income | 490/1 | €11,824 | €14,911 | +€3,086 | +26.1% |
| Total equity and liabilities | 10/49 | €3,648,200 | €3,807,880 | +€159,680 | +4.4% |
| Equity | 10/15 | €2,846,082 | €2,601,660 | -€244,422 | -8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,827,482 | €2,583,060 | -€244,422 | -8.6% |
| Tax-exempt reserves | 132 | - | €210,500 | +€210,500 | |
| Distributable reserves | 133 | €2,827,482 | €2,372,560 | -€454,922 | -16.1% |
| Amounts payable | 17/49 | €802,118 | €1,206,220 | +€404,103 | +50.4% |
| Amounts payable after more than one year | 17 | €494,671 | €383,674 | -€110,996 | -22.4% |
| Financial debts | 170/4 | €494,671 | €383,674 | -€110,996 | -22.4% |
| Credit institutions | 173 | €494,671 | €383,674 | -€110,996 | -22.4% |
| Amounts payable within one year | 42/48 | €306,656 | €821,881 | +€515,225 | +168% |
| Current portion of amounts payable after more than one year | 42 | €115,040 | €110,996 | -€4,043 | -3.5% |
| Trade debts | 44 | €9,146 | €6,259 | -€2,887 | -31.6% |
| Suppliers | 440/4 | €9,146 | €6,259 | -€2,887 | -31.6% |
| Taxes, remuneration and social security | 45 | €182,300 | €123,376 | -€58,924 | -32.3% |
| Taxes | 450/3 | €182,300 | €123,376 | -€58,924 | -32.3% |
| Other amounts payable | 47/48 | €170 | €581,249 | +€581,079 | +341,129% |
| Accrued charges and deferred income | 492/3 | €791 | €665 | -€126 | -15.9% |
| Operating income | 70/76A | €599,396 | €584,987 | -€14,410 | -2.4% |
| Turnover | 70 | €213,896 | €240,320 | +€26,424 | +12.4% |
| Other operating income | 74 | €352,521 | €344,667 | -€7,855 | -2.2% |
| Non-recurring operating income | 76A | €32,979 | €0 | -€32,979 | -100% |
| Operating charges | 60/66A | €223,700 | €255,894 | +€32,194 | +14.4% |
| Goods for resale, raw materials and consumables | 60 | - | €10,000 | +€10,000 | |
| Purchases | 600/8 | €67,622 | €146,876 | +€79,254 | +117% |
| Change in stocks: decrease (increase) | 609 | -€67,622 | -€136,876 | -€69,254 | -102% |
| Services and other goods | 61 | €113,856 | €138,299 | +€24,443 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,767 | €102,198 | +€2,431 | +2.4% |
| Other operating charges | 640/8 | €10,077 | €5,396 | -€4,680 | -46.4% |
| Operating profit (loss) | 9901 | €375,696 | €329,093 | -€46,603 | -12.4% |
| Financial income | 75/76B | €233,972 | €221,774 | -€12,199 | -5.2% |
| Recurring financial income | 75 | €233,972 | €221,774 | -€12,199 | -5.2% |
| Income from financial fixed assets | 750 | €216,000 | €216,000 | = | 0.0% |
| Income from current assets | 751 | €17,963 | €5,730 | -€12,233 | -68.1% |
| Other financial income | 752/9 | €10 | €43 | +€34 | +354% |
| Financial charges | 65/66B | €18,251 | €15,130 | -€3,120 | -17.1% |
| Recurring financial charges | 65 | €18,251 | €15,130 | -€3,120 | -17.1% |
| Debt charges | 650 | €18,056 | €14,908 | -€3,147 | -17.4% |
| Other financial charges | 652/9 | €195 | €222 | +€27 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €591,418 | €535,736 | -€55,682 | -9.4% |
| Income taxes | 67/77 | €109,514 | €138,485 | +€28,971 | +26.5% |
| Taxes | 670/3 | €109,514 | €138,485 | +€28,971 | +26.5% |
| Profit (loss) for the period | 9904 | €481,904 | €397,251 | -€84,653 | -17.6% |
| Transfer to tax-exempt reserves | 689 | - | €210,500 | +€210,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €481,904 | €186,751 | -€295,153 | -61.2% |
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 14 October 2026 via checked.be.