BENIUS: 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.
BENIUS
Largest movements
- Receivables within one year +€41,479
up €41,479 (+82.2%), from €50,492 to €91,971
of which Trade receivables: +€49,890
- Cash -€11,912
down €11,912 (-32.4%), from €36,709 to €24,797
mainly Receivables within one year (-€41,479) and Tax, wage and social debts (-€19,068)
- Tangible fixed assets -€2,404
down €2,404 (-18.3%), from €13,117 to €10,713
of which Furniture and vehicles: -€2,445
- Profit (loss) carried forward +€39,518
up €39,518 (+128.0%), from €30,884 to €70,402
- Tax, wage and social debts -€19,068
down €19,068 (-49.2%), from €38,722 to €19,654
- Trade debts +€17,471
up €17,471 (+131.2%), from €13,311 to €30,782
- Other debts -€9,500
down €9,500 (-61.3%), from €15,500 to €6,000
- Depreciation +€2,746
up €2,746 (+210.3%), from €1,306 to €4,052
- Gross operating margin +€2,728
up €2,728 (+4.5%), from €61,035 to €63,763
- Financial charges +€2,341
up €2,341 (+883.5%), from €265 to €2,606
- Other operating charges -€1,663
down €1,663 (-94.0%), from €1,770 to €106
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 | €100,416 | €128,837 | +€28,421 | +28.3% |
| Fixed assets | 21/28 | €13,117 | €10,713 | -€2,404 | -18.3% |
| Tangible fixed assets | 22/27 | €13,117 | €10,713 | -€2,404 | -18.3% |
| Land and buildings | 22 | - | €916 | +€916 | |
| Plant, machinery and equipment | 23 | €3,284 | €2,409 | -€875 | -26.6% |
| Furniture and vehicles | 24 | €9,832 | €7,388 | -€2,445 | -24.9% |
| Current assets | 29/58 | €87,300 | €118,125 | +€30,825 | +35.3% |
| Amounts receivable within one year | 40/41 | €50,492 | €91,971 | +€41,479 | +82.2% |
| Trade receivables | 40 | €38,217 | €88,106 | +€49,890 | +130.5% |
| Other amounts receivable | 41 | €12,275 | €3,865 | -€8,410 | -68.5% |
| Cash at bank and in hand | 54/58 | €36,709 | €24,797 | -€11,912 | -32.4% |
| Deferred charges and accrued income | 490/1 | €99 | €1,357 | +€1,257 | +1266.8% |
| Total equity and liabilities | 10/49 | €100,416 | €128,837 | +€28,421 | +28.3% |
| Equity | 10/15 | €32,884 | €72,402 | +€39,518 | +120.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,884 | €70,402 | +€39,518 | +128.0% |
| Amounts payable | 17/49 | €67,533 | €56,435 | -€11,097 | -16.4% |
| Amounts payable within one year | 42/48 | €67,533 | €56,435 | -€11,097 | -16.4% |
| Trade debts | 44 | €13,311 | €30,782 | +€17,471 | +131.2% |
| Suppliers | 440/4 | €13,311 | €30,782 | +€17,471 | +131.2% |
| Taxes, remuneration and social security | 45 | €38,722 | €19,654 | -€19,068 | -49.2% |
| Taxes | 450/3 | €38,722 | €19,654 | -€19,068 | -49.2% |
| Other amounts payable | 47/48 | €15,500 | €6,000 | -€9,500 | -61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,306 | €4,052 | +€2,746 | +210.3% |
| Other operating charges | 640/8 | €1,770 | €106 | -€1,663 | -94.0% |
| Gross operating margin | 9900 | €61,035 | €63,763 | +€2,728 | +4.5% |
| Operating profit (loss) | 9901 | €57,960 | €59,605 | +€1,645 | +2.8% |
| Financial income | 75/76B | €1,436 | €1,173 | -€264 | -18.4% |
| Recurring financial income | 75 | €1,436 | €1,173 | -€264 | -18.4% |
| Financial charges | 65/66B | €265 | €2,606 | +€2,341 | +883.5% |
| Recurring financial charges | 65 | €265 | €2,606 | +€2,341 | +883.5% |
| Profit (loss) for the period before taxes | 9903 | €59,131 | €58,172 | -€959 | -1.6% |
| Income taxes | 67/77 | €13,248 | €12,654 | -€594 | -4.5% |
| Profit (loss) for the period | 9904 | €45,884 | €45,518 | -€365 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,884 | €45,518 | -€365 | -0.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.