BENINVEST: 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.
BENINVEST
Largest movements
- Receivables within one year +€7,599
up €7,599 (+16.9%), from €44,846 to €52,445
of which Trade receivables: +€6,462
- Current investments +€6,000
up €6,000 (+6.1%), from €98,003 to €104,003
- Profit (loss) carried forward +€5,716
up €5,716 (+5.8%), from €99,063 to €104,779
- Other debts +€4,087
up €4,087 (+254%), from €1,610 to €5,697
- Tax, wage and social debts +€3,499
up €3,499 (+3,087%), from €113 to €3,612
of which Taxes: +€2,957
- Accrued charges and deferred income -€1,932
down €1,932 (-56.6%), from €3,412 to €1,480
- Gross operating margin -€19,804
down €19,804 (-85.6%), from €23,142 to €3,339
- Financial income -€15,296
down €15,296 (-79.2%), from €19,316 to €4,019
of which Non-recurring financial income: -€12,264
- Purchases and services +€5,924
up €5,924 (+47.7%), from €12,418 to €18,343
- Depreciation -€3,271
no longer reported in 2025 (was €3,271)
- Financial charges -€400
down €400 (-85.9%), from €465 to €65
of which Financial charges: -€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 | €154,197 | €167,146 | +€12,949 | +8.4% |
| Fixed assets | 21/28 | €1,191 | €1,191 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,141 | €1,141 | = | 0.0% |
| Land and buildings | 22 | €249 | €249 | = | 0.0% |
| Furniture and vehicles | 24 | €892 | €892 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €153,005 | €165,955 | +€12,949 | +8.5% |
| Amounts receivable within one year | 40/41 | €44,846 | €52,445 | +€7,599 | +16.9% |
| Trade receivables | 40 | €37,648 | €44,110 | +€6,462 | +17.2% |
| Other amounts receivable | 41 | €7,198 | €8,335 | +€1,137 | +15.8% |
| Current investments | 50/53 | €98,003 | €104,003 | +€6,000 | +6.1% |
| Cash at bank and in hand | 54/58 | €8,964 | €8,314 | -€650 | -7.3% |
| Deferred charges and accrued income | 490/1 | €1,192 | €1,192 | = | 0.0% |
| Total equity and liabilities | 10/49 | €154,197 | €167,146 | +€12,949 | +8.4% |
| Equity | 10/15 | €120,964 | €126,680 | +€5,716 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,301 | €3,301 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €945 | €945 | = | 0.0% |
| Distributable reserves | 133 | €496 | €496 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,063 | €104,779 | +€5,716 | +5.8% |
| Amounts payable | 17/49 | €33,233 | €40,466 | +€7,233 | +21.8% |
| Amounts payable within one year | 42/48 | €29,821 | €38,986 | +€9,165 | +30.7% |
| Financial debts | 43 | €27,243 | €27,243 | = | 0.0% |
| Other loans | 439 | €27,243 | €27,243 | = | 0.0% |
| Trade debts | 44 | €855 | €2,434 | +€1,579 | +185% |
| Suppliers | 440/4 | €855 | €2,434 | +€1,579 | +185% |
| Taxes, remuneration and social security | 45 | €113 | €3,612 | +€3,499 | +3,087% |
| Taxes | 450/3 | €113 | €3,070 | +€2,957 | +2,609% |
| Remuneration and social security | 454/9 | - | €541 | +€541 | |
| Other amounts payable | 47/48 | €1,610 | €5,697 | +€4,087 | +254% |
| Accrued charges and deferred income | 492/3 | €3,412 | €1,480 | -€1,932 | -56.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,418 | €18,343 | +€5,924 | +47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,271 | - | -€3,271 | |
| Other operating charges | 640/8 | €329 | €628 | +€299 | +90.7% |
| Gross operating margin | 9900 | €23,142 | €3,339 | -€19,804 | -85.6% |
| Operating profit (loss) | 9901 | €19,542 | €2,711 | -€16,831 | -86.1% |
| Financial income | 75/76B | €19,316 | €4,019 | -€15,296 | -79.2% |
| Recurring financial income | 75 | €3,032 | €4,019 | +€987 | +32.6% |
| Non-recurring financial income | 76B | €16,283 | €4,019 | -€12,264 | -75.3% |
| Financial charges | 65/66B | €465 | €65 | -€400 | -85.9% |
| Recurring financial charges | 65 | €465 | €65 | -€400 | -86.0% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €38,393 | €6,665 | -€31,728 | -82.6% |
| Income taxes | 67/77 | €1,116 | €949 | -€167 | -15.0% |
| Profit (loss) for the period | 9904 | €37,277 | €5,716 | -€31,561 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,277 | €5,716 | -€31,561 | -84.7% |
Source: filed annual accounts (NBB), financial years ended 29 December 2024 and 29 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.