BENIMO: 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.
BENIMO
Largest movements
- Receivables after one year -€253,201
down €253,201 (-79.1%), from €320,201 to €67,000
- Cash +€146,570
up €146,570 (+1,363%), from €10,750 to €157,320
mainly Other debts (+€689,945) and Net result for the year (+€364,492)
- Receivables within one year +€79,487
up €79,487 (+19.9%), from €399,403 to €478,890
of which Other amounts receivable: +€119,520
- Other debts +€689,945
new in 2025: €689,945
- Profit (loss) carried forward -€325,453
down €325,453 (-100%), from €325,453 to €0
- Debts after one year -€320,201
down €320,201 (-100%), from €320,201 to €0
- Current portion of long-term debt -€85,389
down €85,389 (-100%), from €85,389 to €0
- Tax, wage and social debts +€15,382
up €15,382 (+344%), from €4,467 to €19,849
of which Taxes: +€15,382
- Financial income +€320,037
up €320,037 (+1,807%), from €17,708 to €337,745
- Gross operating margin +€38,857
up €38,857 (+681%), from €5,702 to €44,558
- Taxes +€17,276
up €17,276, from €0 to €17,276
- Financial charges -€14,949
down €14,949 (-99.6%), from €15,003 to €54
- Other operating charges -€568
down €568 (-58.7%), from €968 to €400
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 | €740,353 | €714,095 | -€26,259 | -3.5% |
| Fixed assets | 21/28 | €10,000 | €10,885 | +€885 | +8.8% |
| Tangible fixed assets | 22/27 | - | €885 | +€885 | |
| Furniture and vehicles | 24 | - | €885 | +€885 | |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €730,353 | €703,210 | -€27,144 | -3.7% |
| Amounts receivable after more than one year | 29 | €320,201 | €67,000 | -€253,201 | -79.1% |
| Other amounts receivable | 291 | €320,201 | €67,000 | -€253,201 | -79.1% |
| Amounts receivable within one year | 40/41 | €399,403 | €478,890 | +€79,487 | +19.9% |
| Trade receivables | 40 | €49,405 | €9,373 | -€40,033 | -81.0% |
| Other amounts receivable | 41 | €349,997 | €469,517 | +€119,520 | +34.1% |
| Cash at bank and in hand | 54/58 | €10,750 | €157,320 | +€146,570 | +1,363% |
| Total equity and liabilities | 10/49 | €740,353 | €714,095 | -€26,259 | -3.5% |
| Equity | 10/15 | €326,453 | €1,000 | -€325,453 | -99.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €325,453 | €0 | -€325,453 | -100% |
| Amounts payable | 17/49 | €413,900 | €713,095 | +€299,194 | +72.3% |
| Amounts payable after more than one year | 17 | €320,201 | €0 | -€320,201 | -100% |
| Financial debts | 170/4 | €320,201 | €0 | -€320,201 | -100% |
| Amounts payable within one year | 42/48 | €90,258 | €713,095 | +€622,837 | +690% |
| Current portion of amounts payable after more than one year | 42 | €85,389 | €0 | -€85,389 | -100% |
| Trade debts | 44 | €402 | €3,301 | +€2,898 | +720% |
| Suppliers | 440/4 | €402 | €3,301 | +€2,898 | +720% |
| Taxes, remuneration and social security | 45 | €4,467 | €19,849 | +€15,382 | +344% |
| Taxes | 450/3 | €4,467 | €19,849 | +€15,382 | +344% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €689,945 | +€689,945 | |
| Accrued charges and deferred income | 492/3 | €3,442 | €0 | -€3,442 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €82 | +€82 | |
| Other operating charges | 640/8 | €968 | €400 | -€568 | -58.7% |
| Gross operating margin | 9900 | €5,702 | €44,558 | +€38,857 | +681% |
| Operating profit (loss) | 9901 | €4,734 | €44,077 | +€39,342 | +831% |
| Financial income | 75/76B | €17,708 | €337,745 | +€320,037 | +1,807% |
| Recurring financial income | 75 | €17,708 | €337,745 | +€320,037 | +1,807% |
| Financial charges | 65/66B | €15,003 | €54 | -€14,949 | -99.6% |
| Recurring financial charges | 65 | €15,003 | €54 | -€14,949 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €7,439 | €381,767 | +€374,329 | +5,032% |
| Income taxes | 67/77 | €0 | €17,276 | +€17,276 | |
| Profit (loss) for the period | 9904 | €7,439 | €364,492 | +€357,053 | +4,800% |
| Profit (loss) for the period to be appropriated | 9905 | €7,439 | €364,492 | +€357,053 | +4,800% |
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 27 October 2026 via checked.be.