BENIRO: 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.
BENIRO
Largest movements
- Tangible fixed assets +€19,427
up €19,427 (+277%), from €7,014 to €26,441
- Cash +€3,439
up €3,439 (+173%), from €1,984 to €5,423
mainly Net result for the year (+€35,204) and Debts after one year (+€18,085)
- Receivables within one year -€2,820
down €2,820 (-11.9%), from €23,610 to €20,790
of which Trade receivables: -€3,370
- Deferred charges and accrued income -€2,679
down €2,679 (-62.6%), from €4,281 to €1,602
- Tax, wage and social debts -€35,803
down €35,803 (-40.3%), from €88,897 to €53,095
of which Taxes: -€29,788
- Profit (loss) carried forward +€35,204
up €35,204 (+17.3%), from -€202,953 to -€167,749
- Debts after one year +€18,085
new in 2025: €18,085
- Trade debts -€7,935
down €7,935 (-9.6%), from €82,607 to €74,672
- Current portion of long-term debt +€7,245
up €7,245, from €0 to €7,245
- Staff costs -€76,232
down €76,232 (-46.8%), from €162,926 to €86,694
- Gross operating margin -€54,797
down €54,797 (-27.4%), from €200,021 to €145,224
- Depreciation +€7,758
up €7,758 (+136%), from €5,691 to €13,449
- Financial charges -€2,754
down €2,754 (-28.0%), from €9,820 to €7,065
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 | €39,073 | €56,475 | +€17,402 | +44.5% |
| Fixed assets | 21/28 | €9,199 | €28,661 | +€19,462 | +212% |
| Tangible fixed assets | 22/27 | €7,014 | €26,441 | +€19,427 | +277% |
| Furniture and vehicles | 24 | €7,014 | €26,441 | +€19,427 | +277% |
| Financial fixed assets | 28 | €2,185 | €2,219 | +€35 | +1.6% |
| Current assets | 29/58 | €29,875 | €27,815 | -€2,060 | -6.9% |
| Amounts receivable within one year | 40/41 | €23,610 | €20,790 | -€2,820 | -11.9% |
| Trade receivables | 40 | €22,222 | €18,852 | -€3,370 | -15.2% |
| Other amounts receivable | 41 | €1,388 | €1,938 | +€550 | +39.6% |
| Cash at bank and in hand | 54/58 | €1,984 | €5,423 | +€3,439 | +173% |
| Deferred charges and accrued income | 490/1 | €4,281 | €1,602 | -€2,679 | -62.6% |
| Total equity and liabilities | 10/49 | €39,073 | €56,475 | +€17,402 | +44.5% |
| Equity | 10/15 | -€132,453 | -€97,249 | +€35,204 | +26.6% |
| Contributions | 10/11 | €70,500 | €70,500 | = | 0.0% |
| Contributions outside capital | 11 | €70,500 | €70,500 | = | 0.0% |
| Share premium | 1100/10 | €52,026 | €52,026 | = | 0.0% |
| Other | 1109/19 | €18,474 | €18,474 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€202,953 | -€167,749 | +€35,204 | +17.3% |
| Amounts payable | 17/49 | €171,526 | €153,724 | -€17,802 | -10.4% |
| Amounts payable after more than one year | 17 | - | €18,085 | +€18,085 | |
| Financial debts | 170/4 | - | €18,085 | +€18,085 | |
| Amounts payable within one year | 42/48 | €171,526 | €135,640 | -€35,886 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €7,245 | +€7,245 | |
| Financial debts | 43 | - | €606 | +€606 | |
| Credit institutions | 430/8 | - | €606 | +€606 | |
| Trade debts | 44 | €82,607 | €74,672 | -€7,935 | -9.6% |
| Suppliers | 440/4 | €82,607 | €74,672 | -€7,935 | -9.6% |
| Taxes, remuneration and social security | 45 | €88,897 | €53,095 | -€35,803 | -40.3% |
| Taxes | 450/3 | €55,302 | €25,514 | -€29,788 | -53.9% |
| Remuneration and social security | 454/9 | €33,595 | €27,580 | -€6,015 | -17.9% |
| Other amounts payable | 47/48 | €22 | €22 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €4,249 | €1,488 | -€2,761 | -65.0% |
| Remuneration, social security and pensions | 62 | €162,926 | €86,694 | -€76,232 | -46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,691 | €13,449 | +€7,758 | +136% |
| Other operating charges | 640/8 | €4,112 | €2,707 | -€1,405 | -34.2% |
| Gross operating margin | 9900 | €200,021 | €145,224 | -€54,797 | -27.4% |
| Operating profit (loss) | 9901 | €27,292 | €42,375 | +€15,083 | +55.3% |
| Financial income | 75/76B | €5 | €46 | +€41 | +797% |
| Recurring financial income | 75 | €5 | €46 | +€41 | +797% |
| Financial charges | 65/66B | €9,820 | €7,065 | -€2,754 | -28.0% |
| Recurring financial charges | 65 | €9,820 | €7,065 | -€2,754 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €17,477 | €35,355 | +€17,878 | +102% |
| Income taxes | 67/77 | €140 | €152 | +€12 | +8.7% |
| Profit (loss) for the period | 9904 | €17,338 | €35,204 | +€17,866 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €17,338 | €35,204 | +€17,866 | +103% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.