BENIRO NETWORKING: 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.
BENIRO NETWORKING
Largest movements
- Tangible fixed assets -€4,357
down €4,357 (-1.8%), from €240,370 to €236,013
of which Land and buildings: -€5,919
- Receivables within one year -€2,849
down €2,849 (-37.0%), from €7,692 to €4,843
of which Other amounts receivable: -€2,784
- Current portion of long-term debt -€4,464
no longer reported in 2025 (was €4,464)
- Profit (loss) carried forward -€4,194
down €4,194 (-4.7%), from -€89,510 to -€93,704
- Accrued charges and deferred income +€4,029
new in 2025: €4,029
- Other debts -€2,626
down €2,626 (-1.8%), from €142,884 to €140,258
- Gross operating margin -€7,975
down €7,975 (-52.4%), from €15,225 to €7,250
- Other operating charges +€295
up €295 (+9.4%), from €3,141 to €3,436
- Financial charges -€160
down €160 (-51.7%), from €310 to €150
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.
Cash bridge derived
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 | €249,911 | €242,528 | -€7,383 | -3.0% |
| Fixed assets | 21/28 | €240,370 | €236,013 | -€4,357 | -1.8% |
| Tangible fixed assets | 22/27 | €240,370 | €236,013 | -€4,357 | -1.8% |
| Land and buildings | 22 | €230,527 | €224,608 | -€5,919 | -2.6% |
| Plant, machinery and equipment | 23 | €9,843 | €11,405 | +€1,562 | +15.9% |
| Current assets | 29/58 | €9,542 | €6,515 | -€3,026 | -31.7% |
| Amounts receivable within one year | 40/41 | €7,692 | €4,843 | -€2,849 | -37.0% |
| Trade receivables | 40 | €4,908 | €4,843 | -€65 | -1.3% |
| Other amounts receivable | 41 | €2,784 | - | -€2,784 | |
| Cash at bank and in hand | 54/58 | €1,850 | €1,299 | -€550 | -29.8% |
| Deferred charges and accrued income | 490/1 | - | €373 | +€373 | |
| Total equity and liabilities | 10/49 | €249,911 | €242,528 | -€7,383 | -3.0% |
| Equity | 10/15 | €100,708 | €96,514 | -€4,194 | -4.2% |
| Contributions | 10/11 | €190,000 | €190,000 | = | 0.0% |
| Reserves | 13 | €218 | €218 | = | 0.0% |
| Distributable reserves | 133 | €218 | €218 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,510 | -€93,704 | -€4,194 | -4.7% |
| Amounts payable | 17/49 | €149,203 | €146,014 | -€3,189 | -2.1% |
| Amounts payable within one year | 42/48 | €149,203 | €141,984 | -€7,218 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €4,464 | - | -€4,464 | |
| Trade debts | 44 | €1,855 | €1,295 | -€560 | -30.2% |
| Suppliers | 440/4 | €1,855 | €1,295 | -€560 | -30.2% |
| Taxes, remuneration and social security | 45 | - | €432 | +€432 | |
| Taxes | 450/3 | - | €432 | +€432 | |
| Other amounts payable | 47/48 | €142,884 | €140,258 | -€2,626 | -1.8% |
| Accrued charges and deferred income | 492/3 | - | €4,029 | +€4,029 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,980 | €7,858 | -€122 | -1.5% |
| Other operating charges | 640/8 | €3,141 | €3,436 | +€295 | +9.4% |
| Gross operating margin | 9900 | €15,225 | €7,250 | -€7,975 | -52.4% |
| Operating profit (loss) | 9901 | €4,104 | -€4,044 | -€8,148 | |
| Financial charges | 65/66B | €310 | €150 | -€160 | -51.7% |
| Recurring financial charges | 65 | €310 | €150 | -€160 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €3,794 | -€4,194 | -€7,988 | |
| Profit (loss) for the period | 9904 | €3,794 | -€4,194 | -€7,988 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,794 | -€4,194 | -€7,988 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.