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 +€218,099
up €218,099 (+29.9%), from €729,329 to €947,428
- Current investments -€215,873
down €215,873 (-96.8%), from €223,066 to €7,193
- Cash -€49,751
down €49,751 (-99.5%), from €50,000 to €249
mainly Receivables within one year (-€218,099) and Other debts (-€40,694)
- Other debts -€40,694
down €40,694 (-62.9%), from €64,743 to €24,049
- Gross operating margin -€4,707
down €4,707 (-262%), from -€1,798 to -€6,505
- Financial income -€3,600
down €3,600 (-76.2%), from €4,727 to €1,127
- Financial charges -€1,194
no longer reported in 2023 (was €1,194)
- Other operating charges +€639
up €639 (+56.6%), from €1,128 to €1,767
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,002,467 | €955,012 | -€47,454 | -4.7% |
| Current assets | 29/58 | €1,002,467 | €955,012 | -€47,454 | -4.7% |
| Amounts receivable within one year | 40/41 | €729,329 | €947,428 | +€218,099 | +29.9% |
| Other amounts receivable | 41 | €729,329 | €947,428 | +€218,099 | +29.9% |
| Current investments | 50/53 | €223,066 | €7,193 | -€215,873 | -96.8% |
| Cash at bank and in hand | 54/58 | €50,000 | €249 | -€49,751 | -99.5% |
| Deferred charges and accrued income | 490/1 | €71 | €143 | +€71 | +100% |
| Total equity and liabilities | 10/49 | €1,002,467 | €955,012 | -€47,454 | -4.7% |
| Equity | 10/15 | €936,856 | €929,711 | -€7,145 | -0.8% |
| Contributions | 10/11 | €294,620 | €294,620 | = | 0.0% |
| Capital | 10 | €291,000 | €291,000 | = | 0.0% |
| Issued capital | 100 | €291,000 | €291,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,620 | €3,620 | = | 0.0% |
| Share premium | 1100/10 | €3,620 | €3,620 | = | 0.0% |
| Reserves | 13 | €642,236 | €635,091 | -€7,145 | -1.1% |
| Non-distributable reserves | 130/1 | €64,328 | €64,328 | = | 0.0% |
| Legal reserve | 130 | €64,328 | €64,328 | = | 0.0% |
| Distributable reserves | 133 | €577,907 | €570,762 | -€7,145 | -1.2% |
| Amounts payable | 17/49 | €65,611 | €25,302 | -€40,309 | -61.4% |
| Amounts payable within one year | 42/48 | €65,611 | €25,302 | -€40,309 | -61.4% |
| Trade debts | 44 | €868 | €1,252 | +€384 | +44.3% |
| Suppliers | 440/4 | €868 | €1,252 | +€384 | +44.3% |
| Other amounts payable | 47/48 | €64,743 | €24,049 | -€40,694 | -62.9% |
| Other operating charges | 640/8 | €1,128 | €1,767 | +€639 | +56.6% |
| Gross operating margin | 9900 | -€1,798 | -€6,505 | -€4,707 | -262% |
| Operating profit (loss) | 9901 | -€2,926 | -€8,272 | -€5,346 | -183% |
| Financial income | 75/76B | €4,727 | €1,127 | -€3,600 | -76.2% |
| Recurring financial income | 75 | €4,727 | €1,127 | -€3,600 | -76.2% |
| Financial charges | 65/66B | €1,194 | - | -€1,194 | |
| Recurring financial charges | 65 | €1,194 | - | -€1,194 | |
| Profit (loss) for the period before taxes | 9903 | €607 | -€7,145 | -€7,752 | |
| Profit (loss) for the period | 9904 | €607 | -€7,145 | -€7,752 | |
| Profit (loss) for the period to be appropriated | 9905 | €607 | -€7,145 | -€7,752 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.