BENJITRUST: 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.
BENJITRUST
Largest movements
- Cash +€36,338
up €36,338 (+28.6%), from €126,932 to €163,270
mainly Net result for the year (+€67,262) and Depreciation (+€37,020)
- Tangible fixed assets -€36,099
down €36,099 (-12.0%), from €301,303 to €265,204
of which Land and buildings: -€22,466
- Receivables within one year -€25,732
down €25,732 (-39.9%), from €64,513 to €38,781
of which Trade receivables: -€28,378
- Debts after one year -€17,739
down €17,739 (-23.3%), from €76,208 to €58,469
- Tax, wage and social debts -€15,920
down €15,920 (-59.3%), from €26,835 to €10,916
- Reserves +€6,018
up €6,018 (+1.6%), from €373,628 to €379,646
of which Distributable reserves: +€6,018
- Gross operating margin +€18,779
up €18,779 (+16.1%), from €116,793 to €135,572
- Taxes +€5,614
up €5,614 (+29.9%), from €18,773 to €24,387
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €494,044 | €467,987 | -€26,057 | -5.3% |
| Fixed assets | 21/28 | €301,303 | €265,204 | -€36,099 | -12.0% |
| Tangible fixed assets | 22/27 | €301,303 | €265,204 | -€36,099 | -12.0% |
| Land and buildings | 22 | €251,528 | €229,062 | -€22,466 | -8.9% |
| Plant, machinery and equipment | 23 | €4,280 | €2,772 | -€1,508 | -35.2% |
| Furniture and vehicles | 24 | €43,033 | €32,024 | -€11,009 | -25.6% |
| Other tangible fixed assets | 26 | €2,462 | €1,346 | -€1,116 | -45.3% |
| Current assets | 29/58 | €192,742 | €202,783 | +€10,042 | +5.2% |
| Amounts receivable within one year | 40/41 | €64,513 | €38,781 | -€25,732 | -39.9% |
| Trade receivables | 40 | €50,426 | €22,048 | -€28,378 | -56.3% |
| Other amounts receivable | 41 | €14,087 | €16,733 | +€2,646 | +18.8% |
| Cash at bank and in hand | 54/58 | €126,932 | €163,270 | +€36,338 | +28.6% |
| Deferred charges and accrued income | 490/1 | €1,297 | €733 | -€564 | -43.5% |
| Total equity and liabilities | 10/49 | €494,044 | €467,987 | -€26,057 | -5.3% |
| Equity | 10/15 | €373,628 | €379,646 | +€6,018 | +1.6% |
| Reserves | 13 | €373,628 | €379,646 | +€6,018 | +1.6% |
| Tax-exempt reserves | 132 | €20,311 | €20,311 | = | 0.0% |
| Distributable reserves | 133 | €353,317 | €359,335 | +€6,018 | +1.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | +€0 | +50.0% |
| Amounts payable | 17/49 | €120,416 | €88,341 | -€32,076 | -26.6% |
| Amounts payable after more than one year | 17 | €76,208 | €58,469 | -€17,739 | -23.3% |
| Financial debts | 170/4 | €76,208 | €58,469 | -€17,739 | -23.3% |
| Amounts payable within one year | 42/48 | €44,208 | €29,871 | -€14,336 | -32.4% |
| Current portion of amounts payable after more than one year | 42 | €17,142 | €17,739 | +€597 | +3.5% |
| Trade debts | 44 | €230 | €1,217 | +€987 | +428.7% |
| Suppliers | 440/4 | €230 | €1,217 | +€987 | +428.7% |
| Taxes, remuneration and social security | 45 | €26,835 | €10,916 | -€15,920 | -59.3% |
| Taxes | 450/3 | €26,835 | €10,916 | -€15,920 | -59.3% |
| Remuneration, social security and pensions | 62 | €2,170 | €2,010 | -€160 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,057 | €37,020 | -€37 | -0.1% |
| Other operating charges | 640/8 | €1,781 | €1,845 | +€64 | +3.6% |
| Gross operating margin | 9900 | €116,793 | €135,572 | +€18,779 | +16.1% |
| Operating profit (loss) | 9901 | €75,785 | €94,697 | +€18,912 | +25.0% |
| Financial income | 75/76B | €593 | €850 | +€257 | +43.4% |
| Recurring financial income | 75 | €593 | €850 | +€257 | +43.4% |
| Financial charges | 65/66B | €4,670 | €3,898 | -€772 | -16.5% |
| Recurring financial charges | 65 | €4,670 | €3,898 | -€772 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €71,708 | €91,649 | +€19,941 | +27.8% |
| Income taxes | 67/77 | €18,773 | €24,387 | +€5,614 | +29.9% |
| Profit (loss) for the period | 9904 | €52,935 | €67,262 | +€14,326 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,935 | €67,262 | +€14,326 | +27.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.