BENITS: 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.
BENITS
Largest movements
- Cash +€1.1m
up €1.1m (+676%), from €161,022 to €1.2m
mainly Current investments (+€650,000) and Net result for the year (+€397,291)
- Current investments -€650,000
down €650,000 (-56.5%), from €1.2m to €500,000
- Profit (loss) carried forward +€397,291
up €397,291 (+29.9%), from €1.3m to €1.7m
- Reserves -€60,000
down €60,000 (-8.7%), from €691,100 to €631,100
- Other debts +€60,000
new in 2025: €60,000
- Tax, wage and social debts +€26,585
up €26,585 (+3,840%), from €692 to €27,277
of which Taxes: +€24,658
- Gross operating margin +€202,502
up €202,502 (+68.9%), from €294,020 to €496,522
- Taxes +€58,918
up €58,918 (+77.5%), from €76,016 to €134,934
- Financial income +€11,247
up €11,247 (+42.2%), from €26,677 to €37,923
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 | €2,123,004 | €2,546,892 | +€423,888 | +20.0% |
| Fixed assets | 21/28 | €775,792 | €778,323 | +€2,531 | +0.3% |
| Tangible fixed assets | 22/27 | - | €2,531 | +€2,531 | |
| Furniture and vehicles | 24 | - | €2,531 | +€2,531 | |
| Financial fixed assets | 28 | €775,792 | €775,792 | = | 0.0% |
| Current assets | 29/58 | €1,347,212 | €1,768,569 | +€421,357 | +31.3% |
| Amounts receivable within one year | 40/41 | €24,578 | €17,260 | -€7,318 | -29.8% |
| Trade receivables | 40 | €20,570 | €15,000 | -€5,570 | -27.1% |
| Other amounts receivable | 41 | €4,008 | €2,260 | -€1,748 | -43.6% |
| Current investments | 50/53 | €1,150,000 | €500,000 | -€650,000 | -56.5% |
| Cash at bank and in hand | 54/58 | €161,022 | €1,249,325 | +€1.1m | +676% |
| Deferred charges and accrued income | 490/1 | €11,612 | €1,984 | -€9,627 | -82.9% |
| Total equity and liabilities | 10/49 | €2,123,004 | €2,546,892 | +€423,888 | +20.0% |
| Equity | 10/15 | €2,120,566 | €2,457,857 | +€337,291 | +15.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €691,100 | €631,100 | -€60,000 | -8.7% |
| Distributable reserves | 133 | €691,100 | €631,100 | -€60,000 | -8.7% |
| Profit (loss) carried forward | 14 | €1,329,466 | €1,726,757 | +€397,291 | +29.9% |
| Amounts payable | 17/49 | €2,438 | €89,035 | +€86,598 | +3,552% |
| Amounts payable within one year | 42/48 | €2,438 | €88,548 | +€86,110 | +3,532% |
| Trade debts | 44 | €1,745 | €1,271 | -€475 | -27.2% |
| Suppliers | 440/4 | €1,745 | €1,271 | -€475 | -27.2% |
| Taxes, remuneration and social security | 45 | €692 | €27,277 | +€26,585 | +3,840% |
| Taxes | 450/3 | €692 | €25,350 | +€24,658 | +3,561% |
| Remuneration and social security | 454/9 | - | €1,927 | +€1,927 | |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Accrued charges and deferred income | 492/3 | - | €487 | +€487 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €181 | +€181 | |
| Other operating charges | 640/8 | €1,125 | €1,818 | +€693 | +61.6% |
| Gross operating margin | 9900 | €294,020 | €496,522 | +€202,502 | +68.9% |
| Operating profit (loss) | 9901 | €292,895 | €494,523 | +€201,628 | +68.8% |
| Financial income | 75/76B | €26,677 | €37,923 | +€11,247 | +42.2% |
| Recurring financial income | 75 | €26,677 | €37,923 | +€11,247 | +42.2% |
| Financial charges | 65/66B | €262 | €221 | -€41 | -15.7% |
| Recurring financial charges | 65 | €262 | €221 | -€41 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €319,309 | €532,225 | +€212,916 | +66.7% |
| Income taxes | 67/77 | €76,016 | €134,934 | +€58,918 | +77.5% |
| Profit (loss) for the period | 9904 | €243,293 | €397,291 | +€153,998 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €243,293 | €397,291 | +€153,998 | +63.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.