Benisa BV: 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.
Benisa BV
Largest movements
- Cash -€53,669
down €53,669 (-72.3%), from €74,259 to €20,590
mainly Contributions, distributions and other (-€40,000) and Other debts (-€20,400)
- Current investments +€6,130
up €6,130 (+20.4%), from €30,000 to €36,130
- Receivables within one year +€3,189
up €3,189 (+1,113%), from €286 to €3,476
of which Trade receivables: +€3,025
- Reserves -€20,486
down €20,486 (-27.4%), from €74,778 to €54,292
- Other debts -€20,400
down €20,400 (-100%), from €20,400 to €0
- Tax, wage and social debts -€3,652
down €3,652 (-88.9%), from €4,110 to €458
- Gross operating margin -€282
down €282 (-1.1%), from €26,045 to €25,763
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 | €105,382 | €60,407 | -€44,975 | -42.7% |
| Current assets | 29/58 | €105,382 | €60,407 | -€44,975 | -42.7% |
| Amounts receivable within one year | 40/41 | €286 | €3,476 | +€3,189 | +1,113% |
| Trade receivables | 40 | €0 | €3,025 | +€3,025 | |
| Other amounts receivable | 41 | €286 | €451 | +€164 | +57.4% |
| Current investments | 50/53 | €30,000 | €36,130 | +€6,130 | +20.4% |
| Cash at bank and in hand | 54/58 | €74,259 | €20,590 | -€53,669 | -72.3% |
| Deferred charges and accrued income | 490/1 | €837 | €212 | -€624 | -74.6% |
| Total equity and liabilities | 10/49 | €105,382 | €60,407 | -€44,975 | -42.7% |
| Equity | 10/15 | €77,778 | €57,292 | -€20,486 | -26.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €74,778 | €54,292 | -€20,486 | -27.4% |
| Distributable reserves | 133 | €74,778 | €54,292 | -€20,486 | -27.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,604 | €3,115 | -€24,489 | -88.7% |
| Amounts payable within one year | 42/48 | €25,679 | €1,106 | -€24,573 | -95.7% |
| Financial debts | 43 | €552 | €0 | -€552 | -100% |
| Credit institutions | 430/8 | €552 | €0 | -€552 | -100% |
| Trade debts | 44 | €617 | €648 | +€31 | +5.0% |
| Suppliers | 440/4 | €617 | €648 | +€31 | +5.0% |
| Taxes, remuneration and social security | 45 | €4,110 | €458 | -€3,652 | -88.9% |
| Taxes | 450/3 | €4,110 | €458 | -€3,652 | -88.9% |
| Other amounts payable | 47/48 | €20,400 | €0 | -€20,400 | -100% |
| Accrued charges and deferred income | 492/3 | €1,925 | €2,009 | +€84 | +4.4% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €26,045 | €25,763 | -€282 | -1.1% |
| Operating profit (loss) | 9901 | €25,596 | €25,302 | -€294 | -1.1% |
| Financial income | 75/76B | €1,137 | €948 | -€189 | -16.6% |
| Recurring financial income | 75 | €1,137 | €948 | -€189 | -16.6% |
| Financial charges | 65/66B | €188 | €199 | +€11 | +6.0% |
| Recurring financial charges | 65 | €188 | €199 | +€11 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €26,545 | €26,051 | -€494 | -1.9% |
| Income taxes | 67/77 | €6,636 | €6,537 | -€100 | -1.5% |
| Profit (loss) for the period | 9904 | €19,909 | €19,514 | -€394 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,909 | €19,514 | -€394 | -2.0% |
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 17 October 2026 via checked.be.