BENIMUSA: 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.
BENIMUSA
Largest movements
- Cash +€49,613
up €49,613 (+15.9%), from €312,507 to €362,120
mainly Net result for the year (+€97,711) and Trade debts (+€13,592)
- Receivables within one year +€13,914
up €13,914 (+12.5%), from €111,630 to €125,544
of which Trade receivables: +€13,222
- Reserves +€97,711
up €97,711 (+21.5%), from €454,967 to €552,678
of which Distributable reserves: +€97,711
- Tax, wage and social debts -€59,291
down €59,291 (-84.7%), from €69,986 to €10,696
- Trade debts +€13,592
up €13,592 (+520%), from €2,612 to €16,204
- Other debts +€10,000
up €10,000 (+68.7%), from €14,558 to €24,558
- Gross operating margin +€8,425
up €8,425 (+6.0%), from €141,025 to €149,450
- Taxes +€7,839
up €7,839 (+19.5%), from €40,243 to €48,082
- Other operating charges -€2,162
down €2,162 (-54.0%), from €4,004 to €1,842
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.
Derived cash bridge
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 | €561,015 | €622,728 | +€61,712 | +11.0% |
| Fixed assets | 21/28 | €13,625 | €11,810 | -€1,814 | -13.3% |
| Tangible fixed assets | 22/27 | €12,575 | €10,760 | -€1,814 | -14.4% |
| Plant, machinery and equipment | 23 | €10,922 | €9,108 | -€1,814 | -16.6% |
| Furniture and vehicles | 24 | €1,653 | €1,653 | = | 0.0% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €547,391 | €610,917 | +€63,527 | +11.6% |
| Amounts receivable within one year | 40/41 | €111,630 | €125,544 | +€13,914 | +12.5% |
| Trade receivables | 40 | €101,049 | €114,271 | +€13,222 | +13.1% |
| Other amounts receivable | 41 | €10,581 | €11,273 | +€692 | +6.5% |
| Current investments | 50/53 | €121,694 | €121,694 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €312,507 | €362,120 | +€49,613 | +15.9% |
| Deferred charges and accrued income | 490/1 | €1,559 | €1,559 | = | 0.0% |
| Total equity and liabilities | 10/49 | €561,015 | €622,728 | +€61,712 | +11.0% |
| Equity | 10/15 | €473,859 | €571,270 | +€97,411 | +20.6% |
| Contributions | 10/11 | €18,892 | €18,592 | -€300 | -1.6% |
| Contributions outside capital | 11 | €18,892 | €18,592 | -€300 | -1.6% |
| Other | 1109/19 | €18,892 | €18,592 | -€300 | -1.6% |
| Reserves | 13 | €454,967 | €552,678 | +€97,711 | +21.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €453,108 | €550,819 | +€97,711 | +21.6% |
| Amounts payable | 17/49 | €87,156 | €51,457 | -€35,699 | -41.0% |
| Amounts payable within one year | 42/48 | €87,156 | €51,457 | -€35,699 | -41.0% |
| Trade debts | 44 | €2,612 | €16,204 | +€13,592 | +520% |
| Suppliers | 440/4 | €2,612 | €16,204 | +€13,592 | +520% |
| Taxes, remuneration and social security | 45 | €69,986 | €10,696 | -€59,291 | -84.7% |
| Taxes | 450/3 | €69,986 | €10,696 | -€59,291 | -84.7% |
| Other amounts payable | 47/48 | €14,558 | €24,558 | +€10,000 | +68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,814 | €1,814 | = | 0.0% |
| Other operating charges | 640/8 | €4,004 | €1,842 | -€2,162 | -54.0% |
| Gross operating margin | 9900 | €141,025 | €149,450 | +€8,425 | +6.0% |
| Operating profit (loss) | 9901 | €135,206 | €145,793 | +€10,587 | +7.8% |
| Financial charges | 65/66B | €125 | - | -€125 | |
| Recurring financial charges | 65 | €125 | - | -€125 | |
| Profit (loss) for the period before taxes | 9903 | €135,081 | €145,793 | +€10,712 | +7.9% |
| Income taxes | 67/77 | €40,243 | €48,082 | +€7,839 | +19.5% |
| Profit (loss) for the period | 9904 | €94,838 | €97,711 | +€2,873 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €94,838 | €97,711 | +€2,873 | +3.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.