BENIUGA ANAPATH CONSULTING: what changed
What changed
BENIUGA ANAPATH CONSULTING
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€26,432
2024 · €56,844-€30,412
Equity
€145,540
2024 · €119,108+€26,432
Cash
€148,309
2024 · €23,703+€124,606
Balance sheet total
€153,053
2024 · €139,777+€13,276
Largest movements
Assets
- Cash +€124,606
up €124,606 (+526%), from €23,703 to €148,309
mainly Current investments (+€110,000) and Net result for the year (+€26,432)
- Current investments -€110,000
no longer reported in 2025 (was €110,000)
Equity and liabilities
- Profit (loss) carried forward +€26,432
new in 2025: €26,432
- Tax, wage and social debts -€13,156
down €13,156 (-63.7%), from €20,669 to €7,513
Income statement
- Gross operating margin -€37,802
down €37,802 (-53.1%), from €71,138 to €33,336
- Taxes -€8,718
down €8,718 (-54.5%), from €15,989 to €7,272
- Financial income -€1,262
down €1,262 (-61.3%), from €2,057 to €795
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€56,844
Gross operating margin
-€37,802
Depreciation
-€96
Other operating charges
+€27
Financial income
-€1,262
Financial charges
+€3
Taxes
+€8,718
Result 2025
€26,432
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€14,606
Investment
+€110,000
Financing
€0
Cash 2024
€23,703
From operations (derived)
+€14,606
Net result for the year
+€26,432
Depreciation
+€275
Receivables within one year
+€1,056
Deferred charges and accrued income
-€1
Tax, wage and social debts
-€13,156
Investment (derived)
+€110,000
Current investments
+€110,000
Cash 2025
€148,309
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,777 | €153,053 | +€13,276 | +9.5% |
| Fixed assets | 21/28 | €647 | €371 | -€275 | -42.6% |
| Tangible fixed assets | 22/27 | €647 | €371 | -€275 | -42.6% |
| Plant, machinery and equipment | 23 | €647 | €371 | -€275 | -42.6% |
| Current assets | 29/58 | €139,131 | €152,682 | +€13,551 | +9.7% |
| Amounts receivable within one year | 40/41 | €5,277 | €4,221 | -€1,056 | -20.0% |
| Trade receivables | 40 | €3,068 | €2,282 | -€786 | -25.6% |
| Other amounts receivable | 41 | €2,209 | €1,939 | -€270 | -12.2% |
| Current investments | 50/53 | €110,000 | - | -€110,000 | |
| Cash at bank and in hand | 54/58 | €23,703 | €148,309 | +€124,606 | +526% |
| Deferred charges and accrued income | 490/1 | €151 | €152 | +€1 | +0.9% |
| Total equity and liabilities | 10/49 | €139,777 | €153,053 | +€13,276 | +9.5% |
| Equity | 10/15 | €119,108 | €145,540 | +€26,432 | +22.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €114,108 | €114,108 | = | 0.0% |
| Distributable reserves | 133 | €114,108 | €114,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €26,432 | +€26,432 | |
| Amounts payable | 17/49 | €20,669 | €7,513 | -€13,156 | -63.7% |
| Amounts payable within one year | 42/48 | €20,669 | €7,513 | -€13,156 | -63.7% |
| Taxes, remuneration and social security | 45 | €20,669 | €7,513 | -€13,156 | -63.7% |
| Taxes | 450/3 | €20,669 | €7,513 | -€13,156 | -63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179 | €275 | +€96 | +53.8% |
| Other operating charges | 640/8 | €55 | €29 | -€27 | -48.5% |
| Gross operating margin | 9900 | €71,138 | €33,336 | -€37,802 | -53.1% |
| Operating profit (loss) | 9901 | €70,903 | €33,032 | -€37,871 | -53.4% |
| Financial income | 75/76B | €2,057 | €795 | -€1,262 | -61.3% |
| Recurring financial income | 75 | €2,057 | €795 | -€1,262 | -61.3% |
| Financial charges | 65/66B | €127 | €124 | -€3 | -2.5% |
| Recurring financial charges | 65 | €127 | €124 | -€3 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €72,833 | €33,704 | -€39,130 | -53.7% |
| Income taxes | 67/77 | €15,989 | €7,272 | -€8,718 | -54.5% |
| Profit (loss) for the period | 9904 | €56,844 | €26,432 | -€30,412 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,844 | €26,432 | -€30,412 | -53.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.