BENINS: 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.
BENINS
Largest movements
- Receivables within one year +€16,721
up €16,721 (+28.7%), from €58,204 to €74,925
of which Other amounts receivable: +€11,842
- Tangible fixed assets +€8,867
up €8,867 (+18.4%), from €48,090 to €56,958
of which Furniture and vehicles: +€17,310
- Cash -€4,106
down €4,106 (-84.2%), from €4,879 to €772
- Tax, wage and social debts +€23,756
up €23,756 (+574.1%), from €4,138 to €27,894
of which Taxes: +€23,351
- Other debts -€12,231
down €12,231 (-40.5%), from €30,231 to €18,000
- Current portion of long-term debt +€9,318
new in 2024: €9,318
- Debts after one year +€9,126
new in 2024: €9,126
- Profit (loss) carried forward -€6,950
down €6,950 (-82.5%), from €8,427 to €1,477
- Depreciation +€16,191
up €16,191 (+3269.3%), from €495 to €16,686
- Staff costs +€7,105
new in 2024: €7,105
- Other operating charges +€4,540
up €4,540 (+766.0%), from €593 to €5,132
- Gross operating margin -€3,586
down €3,586 (-13.0%), from €27,671 to €24,085
- Taxes +€2,676
new in 2024: €2,676
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,371 | €133,080 | +€21,709 | +19.5% |
| Fixed assets | 21/28 | €48,090 | €56,958 | +€8,867 | +18.4% |
| Tangible fixed assets | 22/27 | €48,090 | €56,958 | +€8,867 | +18.4% |
| Plant, machinery and equipment | 23 | €42,244 | €33,801 | -€8,442 | -20.0% |
| Furniture and vehicles | 24 | €5,847 | €23,156 | +€17,310 | +296.1% |
| Current assets | 29/58 | €63,280 | €76,122 | +€12,842 | +20.3% |
| Amounts receivable within one year | 40/41 | €58,204 | €74,925 | +€16,721 | +28.7% |
| Trade receivables | 40 | €58,204 | €63,083 | +€4,879 | +8.4% |
| Other amounts receivable | 41 | - | €11,842 | +€11,842 | |
| Cash at bank and in hand | 54/58 | €4,879 | €772 | -€4,106 | -84.2% |
| Deferred charges and accrued income | 490/1 | €198 | €425 | +€227 | +115.1% |
| Total equity and liabilities | 10/49 | €111,371 | €133,080 | +€21,709 | +19.5% |
| Equity | 10/15 | €11,427 | €4,477 | -€6,950 | -60.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,427 | €1,477 | -€6,950 | -82.5% |
| Amounts payable | 17/49 | €99,943 | €128,603 | +€28,659 | +28.7% |
| Amounts payable after more than one year | 17 | - | €9,126 | +€9,126 | |
| Financial debts | 170/4 | - | €9,126 | +€9,126 | |
| Amounts payable within one year | 42/48 | €99,943 | €119,476 | +€19,533 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | - | €9,318 | +€9,318 | |
| Trade debts | 44 | €27,683 | €29,626 | +€1,943 | +7.0% |
| Suppliers | 440/4 | €27,683 | €29,626 | +€1,943 | +7.0% |
| Advances received on contracts in progress | 46 | €37,891 | €34,639 | -€3,252 | -8.6% |
| Taxes, remuneration and social security | 45 | €4,138 | €27,894 | +€23,756 | +574.1% |
| Taxes | 450/3 | €4,138 | €27,489 | +€23,351 | +564.3% |
| Remuneration and social security | 454/9 | - | €405 | +€405 | |
| Other amounts payable | 47/48 | €30,231 | €18,000 | -€12,231 | -40.5% |
| Remuneration, social security and pensions | 62 | - | €7,105 | +€7,105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €495 | €16,686 | +€16,191 | +3269.3% |
| Other operating charges | 640/8 | €593 | €5,132 | +€4,540 | +766.0% |
| Gross operating margin | 9900 | €27,671 | €24,085 | -€3,586 | -13.0% |
| Operating profit (loss) | 9901 | €26,583 | -€4,838 | -€31,421 | |
| Financial charges | 65/66B | €156 | €578 | +€422 | +270.9% |
| Recurring financial charges | 65 | €156 | €578 | +€422 | +270.9% |
| Profit (loss) for the period before taxes | 9903 | €26,427 | -€5,416 | -€31,843 | |
| Income taxes | 67/77 | - | €2,676 | +€2,676 | |
| Profit (loss) for the period | 9904 | €26,427 | -€8,092 | -€34,519 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,427 | -€8,092 | -€34,519 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.