BENIMMO: 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.
BENIMMO
Largest movements
- Tangible fixed assets -€38,800
down €38,800 (-5.4%), from €719,075 to €680,275
of which Land and buildings: -€29,294
- Receivables within one year -€13,170
down €13,170 (-100.0%), from €13,170 to €0
- Profit (loss) carried forward -€30,026
down €30,026 (-31.3%), from €95,784 to €65,758
- Debts after one year -€20,837
down €20,837 (-13.8%), from €151,493 to €130,656
of which Financial debts: -€20,837
- Trade debts +€10,467
up €10,467 (+62.6%), from €16,727 to €27,194
- Reserves -€9,986
down €9,986 (-3.0%), from €330,066 to €320,080
of which Tax-exempt reserves: -€9,986
- Write-downs +€13,170
new in 2024: €13,170
- Gross operating margin +€11,451
up €11,451 (+134.9%), from €8,488 to €19,938
- Other operating charges +€4,877
up €4,877 (+188.9%), from €2,582 to €7,459
- Financial charges -€301
down €301 (-9.0%), from €3,343 to €3,043
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 | €816,776 | €767,914 | -€48,862 | -6.0% |
| Fixed assets | 21/28 | €719,075 | €680,275 | -€38,800 | -5.4% |
| Tangible fixed assets | 22/27 | €719,075 | €680,275 | -€38,800 | -5.4% |
| Land and buildings | 22 | €626,254 | €596,961 | -€29,294 | -4.7% |
| Furniture and vehicles | 24 | €26,523 | €17,909 | -€8,615 | -32.5% |
| Other tangible fixed assets | 26 | €66,297 | €65,406 | -€892 | -1.3% |
| Current assets | 29/58 | €97,701 | €87,639 | -€10,062 | -10.3% |
| Amounts receivable within one year | 40/41 | €13,170 | €0 | -€13,170 | -100.0% |
| Other amounts receivable | 41 | €13,170 | €0 | -€13,170 | -100.0% |
| Cash at bank and in hand | 54/58 | €84,531 | €87,639 | +€3,108 | +3.7% |
| Total equity and liabilities | 10/49 | €816,776 | €767,914 | -€48,862 | -6.0% |
| Equity | 10/15 | €446,530 | €406,519 | -€40,011 | -9.0% |
| Contributions | 10/11 | €20,680 | €20,680 | = | 0.0% |
| Reserves | 13 | €330,066 | €320,080 | -€9,986 | -3.0% |
| Tax-exempt reserves | 132 | €326,123 | €316,138 | -€9,986 | -3.1% |
| Distributable reserves | 133 | €3,943 | €3,943 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,784 | €65,758 | -€30,026 | -31.3% |
| Provisions and deferred taxes | 16 | €118,261 | €113,119 | -€5,142 | -4.3% |
| Deferred taxes | 168 | €118,261 | €113,119 | -€5,142 | -4.3% |
| Amounts payable | 17/49 | €251,985 | €248,276 | -€3,708 | -1.5% |
| Amounts payable after more than one year | 17 | €151,493 | €130,656 | -€20,837 | -13.8% |
| Financial debts | 170/4 | €149,263 | €128,426 | -€20,837 | -14.0% |
| Other amounts payable | 178/9 | €2,230 | €2,230 | = | 0.0% |
| Amounts payable within one year | 42/48 | €100,492 | €117,620 | +€17,128 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €20,506 | €20,837 | +€331 | +1.6% |
| Trade debts | 44 | €16,727 | €27,194 | +€10,467 | +62.6% |
| Suppliers | 440/4 | €16,727 | €27,194 | +€10,467 | +62.6% |
| Other amounts payable | 47/48 | €63,259 | €69,589 | +€6,330 | +10.0% |
| Non-recurring operating income | 76A | €231 | - | -€231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,118 | €41,255 | +€137 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €13,170 | +€13,170 | |
| Other operating charges | 640/8 | €2,582 | €7,459 | +€4,877 | +188.9% |
| Gross operating margin | 9900 | €8,488 | €19,938 | +€11,451 | +134.9% |
| Operating profit (loss) | 9901 | -€35,212 | -€41,946 | -€6,734 | -19.1% |
| Financial charges | 65/66B | €3,343 | €3,043 | -€301 | -9.0% |
| Recurring financial charges | 65 | €3,343 | €3,043 | -€301 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€38,555 | -€44,989 | -€6,433 | -16.7% |
| Transfer from deferred taxes | 780 | €5,142 | €5,142 | = | 0.0% |
| Income taxes | 67/77 | €0 | €164 | +€164 | |
| Profit (loss) for the period | 9904 | -€33,414 | -€40,011 | -€6,598 | -19.7% |
| Transfer from tax-exempt reserves | 789 | €9,986 | €9,986 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,428 | -€30,026 | -€6,598 | -28.2% |
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 28 September 2026 via checked.be.