BENISSA Bouwonderneming: 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.
BENISSA Bouwonderneming
Largest movements
- Cash +€24,830
up €24,830 (+96.4%), from €25,760 to €50,590
mainly Receivables within one year (+€16,574) and Net result for the year (+€15,060)
- Receivables within one year -€16,574
down €16,574 (-71.7%), from €23,100 to €6,526
of which Trade receivables: -€16,259
- Tangible fixed assets -€2,711
down €2,711 (-29.8%), from €9,107 to €6,395
of which Furniture and vehicles: -€2,597
- Trade debts -€21,793
down €21,793 (-78.8%), from €27,657 to €5,864
- Reserves +€15,060
up €15,060 (+285.9%), from €5,267 to €20,327
- Other debts +€12,230
up €12,230 (+57.0%), from €21,439 to €33,669
- Gross operating margin +€5,993
up €5,993 (+30.5%), from €19,636 to €25,630
- Depreciation -€2,655
down €2,655 (-49.5%), from €5,366 to €2,711
- Other operating charges -€1,528
down €1,528 (-41.7%), from €3,665 to €2,138
- Taxes +€1,144
up €1,144 (+25.5%), from €4,487 to €5,632
- Financial charges -€787
down €787 (-89.5%), from €879 to €92
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 | €59,850 | €65,347 | +€5,497 | +9.2% |
| Fixed assets | 21/28 | €9,107 | €6,395 | -€2,711 | -29.8% |
| Tangible fixed assets | 22/27 | €9,107 | €6,395 | -€2,711 | -29.8% |
| Plant, machinery and equipment | 23 | €218 | €104 | -€114 | -52.3% |
| Furniture and vehicles | 24 | €8,888 | €6,291 | -€2,597 | -29.2% |
| Current assets | 29/58 | €50,743 | €58,952 | +€8,208 | +16.2% |
| Amounts receivable within one year | 40/41 | €23,100 | €6,526 | -€16,574 | -71.7% |
| Trade receivables | 40 | €18,601 | €2,342 | -€16,259 | -87.4% |
| Other amounts receivable | 41 | €4,499 | €4,184 | -€315 | -7.0% |
| Cash at bank and in hand | 54/58 | €25,760 | €50,590 | +€24,830 | +96.4% |
| Deferred charges and accrued income | 490/1 | €1,883 | €1,836 | -€47 | -2.5% |
| Total equity and liabilities | 10/49 | €59,850 | €65,347 | +€5,497 | +9.2% |
| Equity | 10/15 | €6,267 | €21,327 | +€15,060 | +240.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €5,267 | €20,327 | +€15,060 | +285.9% |
| Distributable reserves | 133 | €5,267 | €20,327 | +€15,060 | +285.9% |
| Amounts payable | 17/49 | €53,583 | €44,020 | -€9,563 | -17.8% |
| Amounts payable within one year | 42/48 | €53,583 | €44,020 | -€9,563 | -17.8% |
| Trade debts | 44 | €27,657 | €5,864 | -€21,793 | -78.8% |
| Suppliers | 440/4 | €27,657 | €5,864 | -€21,793 | -78.8% |
| Taxes, remuneration and social security | 45 | €4,487 | €4,487 | = | 0.0% |
| Taxes | 450/3 | €4,487 | €4,487 | = | 0.0% |
| Other amounts payable | 47/48 | €21,439 | €33,669 | +€12,230 | +57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,366 | €2,711 | -€2,655 | -49.5% |
| Other operating charges | 640/8 | €3,665 | €2,138 | -€1,528 | -41.7% |
| Gross operating margin | 9900 | €19,636 | €25,630 | +€5,993 | +30.5% |
| Operating profit (loss) | 9901 | €10,605 | €20,781 | +€10,176 | +96.0% |
| Financial income | 75/76B | €28 | €3 | -€26 | -90.1% |
| Recurring financial income | 75 | €28 | €3 | -€26 | -90.1% |
| Financial charges | 65/66B | €879 | €92 | -€787 | -89.5% |
| Recurring financial charges | 65 | €879 | €92 | -€787 | -89.5% |
| Profit (loss) for the period before taxes | 9903 | €9,754 | €20,692 | +€10,938 | +112.1% |
| Income taxes | 67/77 | €4,487 | €5,632 | +€1,144 | +25.5% |
| Profit (loss) for the period | 9904 | €5,267 | €15,060 | +€9,793 | +185.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,267 | €15,060 | +€9,793 | +185.9% |
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 8 October 2026 via checked.be.