BENIMMOCLER: 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.
BENIMMOCLER
Largest movements
- Receivables after one year +€14,000
up €14,000 (+53.8%), from €26,000 to €40,000
- Tangible fixed assets +€3,872
up €3,872 (+2.4%), from €158,279 to €162,151
- Profit (loss) carried forward +€28,704
up €28,704 (+38.2%), from €75,121 to €103,825
- Debts after one year -€9,055
down €9,055 (-10.9%), from €82,886 to €73,830
- Gross operating margin +€13,578
up €13,578 (+33.1%), from €41,069 to €54,646
- Taxes +€2,976
up €2,976 (+45.0%), from €6,615 to €9,591
- Depreciation +€864
up €864 (+7.3%), from €11,821 to €12,685
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 | €188,243 | €208,111 | +€19,868 | +10.6% |
| Fixed assets | 21/28 | €158,279 | €162,151 | +€3,872 | +2.4% |
| Tangible fixed assets | 22/27 | €158,279 | €162,151 | +€3,872 | +2.4% |
| Land and buildings | 22 | €158,279 | €162,151 | +€3,872 | +2.4% |
| Current assets | 29/58 | €29,964 | €45,960 | +€15,996 | +53.4% |
| Amounts receivable after more than one year | 29 | €26,000 | €40,000 | +€14,000 | +53.8% |
| Trade receivables | 290 | €26,000 | €40,000 | +€14,000 | +53.8% |
| Amounts receivable within one year | 40/41 | €1,845 | €1,845 | = | 0.0% |
| Other amounts receivable | 41 | €1,845 | €1,845 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,119 | €4,115 | +€1,996 | +94.2% |
| Total equity and liabilities | 10/49 | €188,243 | €208,111 | +€19,868 | +10.6% |
| Equity | 10/15 | €94,130 | €122,834 | +€28,704 | +30.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €417 | €417 | = | 0.0% |
| Distributable reserves | 133 | €417 | €417 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,121 | €103,825 | +€28,704 | +38.2% |
| Amounts payable | 17/49 | €94,113 | €85,277 | -€8,836 | -9.4% |
| Amounts payable after more than one year | 17 | €82,886 | €73,830 | -€9,055 | -10.9% |
| Financial debts | 170/4 | €82,886 | €73,830 | -€9,055 | -10.9% |
| Amounts payable within one year | 42/48 | €11,227 | €11,447 | +€220 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €8,723 | €9,055 | +€333 | +3.8% |
| Trade debts | 44 | - | €201 | +€201 | |
| Suppliers | 440/4 | - | €201 | +€201 | |
| Taxes, remuneration and social security | 45 | €1,005 | €1,591 | +€586 | +58.3% |
| Taxes | 450/3 | €1,005 | €1,591 | +€586 | +58.3% |
| Other amounts payable | 47/48 | €1,500 | €600 | -€900 | -60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,821 | €12,685 | +€864 | +7.3% |
| Other operating charges | 640/8 | €242 | €242 | = | 0.0% |
| Gross operating margin | 9900 | €41,069 | €54,646 | +€13,578 | +33.1% |
| Operating profit (loss) | 9901 | €29,006 | €41,719 | +€12,714 | +43.8% |
| Financial charges | 65/66B | €3,484 | €3,425 | -€60 | -1.7% |
| Recurring financial charges | 65 | €3,484 | €3,425 | -€60 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €25,521 | €38,294 | +€12,773 | +50.0% |
| Income taxes | 67/77 | €6,615 | €9,591 | +€2,976 | +45.0% |
| Profit (loss) for the period | 9904 | €18,906 | €28,704 | +€9,798 | +51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,906 | €28,704 | +€9,798 | +51.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.