BENIS G: 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.
BENIS G
Largest movements
- Stocks and contracts -€8,416
no longer reported in 2025 (was €8,416)
- Cash -€1,814
down €1,814 (-99.6%), from €1,821 to €7
mainly Net result for the year (-€14,037) and Receivables within one year (-€888)
- Receivables within one year +€888
new in 2025: €888
- Formation expenses -€303
down €303 (-39.9%), from €761 to €457
- Profit (loss) carried forward -€14,037
down €14,037 (-4540.4%), from -€309 to -€14,346
- Trade debts +€3,066
up €3,066 (+62.2%), from €4,929 to €7,995
- Tax, wage and social debts +€1,374
up €1,374 (+35.6%), from €3,860 to €5,233
of which Taxes: +€1,328
- Gross operating margin -€20,460
down €20,460, from €9,446 to -€11,013
- Staff costs -€5,462
down €5,462 (-79.7%), from €6,855 to €1,392
- Other operating charges -€935
down €935 (-43.3%), from €2,160 to €1,225
- Depreciation -€149
down €149 (-33.0%), from €452 to €303
- Taxes -€116
no longer reported in 2025 (was €116)
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 | €11,561 | €1,915 | -€9,646 | -83.4% |
| Formation expenses | 20 | €761 | €457 | -€303 | -39.9% |
| Fixed assets | 21/28 | €564 | €564 | = | 0.0% |
| Financial fixed assets | 28 | €564 | €564 | = | 0.0% |
| Current assets | 29/58 | €10,237 | €894 | -€9,343 | -91.3% |
| Stocks and contracts in progress | 3 | €8,416 | - | -€8,416 | |
| Stocks | 30/36 | €8,416 | - | -€8,416 | |
| Amounts receivable within one year | 40/41 | - | €888 | +€888 | |
| Other amounts receivable | 41 | - | €888 | +€888 | |
| Cash at bank and in hand | 54/58 | €1,821 | €7 | -€1,814 | -99.6% |
| Total equity and liabilities | 10/49 | €11,561 | €1,915 | -€9,646 | -83.4% |
| Equity | 10/15 | €2,691 | -€11,346 | -€14,037 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€309 | -€14,346 | -€14,037 | -4540.4% |
| Amounts payable | 17/49 | €8,870 | €13,261 | +€4,391 | +49.5% |
| Amounts payable within one year | 42/48 | €8,870 | €13,261 | +€4,391 | +49.5% |
| Trade debts | 44 | €4,929 | €7,995 | +€3,066 | +62.2% |
| Suppliers | 440/4 | €4,929 | €7,995 | +€3,066 | +62.2% |
| Taxes, remuneration and social security | 45 | €3,860 | €5,233 | +€1,374 | +35.6% |
| Taxes | 450/3 | €3,859 | €5,187 | +€1,328 | +34.4% |
| Remuneration and social security | 454/9 | €0 | €46 | +€46 | +15350.0% |
| Other amounts payable | 47/48 | €81 | €32 | -€49 | -60.5% |
| Remuneration, social security and pensions | 62 | €6,855 | €1,392 | -€5,462 | -79.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €452 | €303 | -€149 | -33.0% |
| Other operating charges | 640/8 | €2,160 | €1,225 | -€935 | -43.3% |
| Gross operating margin | 9900 | €9,446 | -€11,013 | -€20,460 | |
| Operating profit (loss) | 9901 | -€20 | -€13,934 | -€13,914 | -69085.7% |
| Financial income | 75/76B | €0 | €3 | +€2 | +1150.0% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +1150.0% |
| Financial charges | 65/66B | €173 | €105 | -€68 | -39.2% |
| Recurring financial charges | 65 | €173 | €105 | -€68 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | -€193 | -€14,037 | -€13,844 | -7178.5% |
| Income taxes | 67/77 | €116 | - | -€116 | |
| Profit (loss) for the period | 9904 | -€309 | -€14,037 | -€13,727 | -4440.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€309 | -€14,037 | -€13,727 | -4440.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.