BENIN INTERNATIONAL: 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.
BENIN INTERNATIONAL
Largest movements
- Receivables within one year -€15,210
down €15,210 (-11.5%), from €132,174 to €116,964
of which Trade receivables: -€15,482
- Tangible fixed assets -€9,050
down €9,050 (-11.5%), from €78,843 to €69,793
of which Furniture and vehicles: -€10,929
- Cash +€8,137
up €8,137 (+191%), from €4,258 to €12,395
mainly Net result for the year (+€18,295) and Depreciation (+€16,050)
- Debts after one year -€21,182
down €21,182 (-56.3%), from €37,623 to €16,441
- Profit (loss) carried forward +€18,295
up €18,295, from -€3,260 to €15,035
- Trade debts -€13,388
down €13,388 (-92.6%), from €14,456 to €1,068
- Accrued charges and deferred income -€5,254
down €5,254 (-41.4%), from €12,698 to €7,443
- Advances received +€5,000
new in 2024: €5,000
- Gross operating margin +€4,797
up €4,797 (+15.1%), from €31,871 to €36,668
- Financial charges -€3,530
down €3,530 (-60.3%), from €5,854 to €2,324
- Depreciation +€2,906
up €2,906 (+22.1%), from €13,144 to €16,050
- Taxes +€2,471
up €2,471 (+48.1%), from €5,134 to €7,606
- Financial income +€1,344
up €1,344 (+21.5%), from €6,262 to €7,606
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 | €215,376 | €199,253 | -€16,123 | -7.5% |
| Fixed assets | 21/28 | €78,943 | €69,893 | -€9,050 | -11.5% |
| Tangible fixed assets | 22/27 | €78,843 | €69,793 | -€9,050 | -11.5% |
| Plant, machinery and equipment | 23 | €40,779 | €42,658 | +€1,879 | +4.6% |
| Furniture and vehicles | 24 | €38,064 | €27,135 | -€10,929 | -28.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €136,432 | €129,360 | -€7,073 | -5.2% |
| Amounts receivable within one year | 40/41 | €132,174 | €116,964 | -€15,210 | -11.5% |
| Trade receivables | 40 | €18,633 | €3,151 | -€15,482 | -83.1% |
| Other amounts receivable | 41 | €113,542 | €113,813 | +€271 | +0.2% |
| Cash at bank and in hand | 54/58 | €4,258 | €12,395 | +€8,137 | +191% |
| Total equity and liabilities | 10/49 | €215,376 | €199,253 | -€16,123 | -7.5% |
| Equity | 10/15 | €82,820 | €101,115 | +€18,295 | +22.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €67,488 | €67,488 | = | 0.0% |
| Distributable reserves | 133 | €67,488 | €67,488 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,260 | €15,035 | +€18,295 | |
| Amounts payable | 17/49 | €132,556 | €98,138 | -€34,418 | -26.0% |
| Amounts payable after more than one year | 17 | €37,623 | €16,441 | -€21,182 | -56.3% |
| Financial debts | 170/4 | €37,623 | €16,441 | -€21,182 | -56.3% |
| Amounts payable within one year | 42/48 | €82,235 | €74,253 | -€7,982 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €21,117 | €21,182 | +€65 | +0.3% |
| Trade debts | 44 | €14,456 | €1,068 | -€13,388 | -92.6% |
| Suppliers | 440/4 | €14,456 | €1,068 | -€13,388 | -92.6% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €15,192 | €19,217 | +€4,025 | +26.5% |
| Taxes | 450/3 | €15,192 | €19,217 | +€4,025 | +26.5% |
| Other amounts payable | 47/48 | €31,470 | €27,787 | -€3,684 | -11.7% |
| Accrued charges and deferred income | 492/3 | €12,698 | €7,443 | -€5,254 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,144 | €16,050 | +€2,906 | +22.1% |
| Other operating charges | 640/8 | €1,214 | - | -€1,214 | |
| Gross operating margin | 9900 | €31,871 | €36,668 | +€4,797 | +15.1% |
| Operating profit (loss) | 9901 | €17,514 | €20,618 | +€3,104 | +17.7% |
| Financial income | 75/76B | €6,262 | €7,606 | +€1,344 | +21.5% |
| Recurring financial income | 75 | €6,262 | €7,606 | +€1,344 | +21.5% |
| Financial charges | 65/66B | €5,854 | €2,324 | -€3,530 | -60.3% |
| Recurring financial charges | 65 | €5,854 | €2,324 | -€3,530 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | €17,923 | €25,901 | +€7,978 | +44.5% |
| Income taxes | 67/77 | €5,134 | €7,606 | +€2,471 | +48.1% |
| Profit (loss) for the period | 9904 | €12,788 | €18,295 | +€5,507 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,788 | €18,295 | +€5,507 | +43.1% |
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 29 October 2026 via checked.be.