BENLIES: 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.
BENLIES
Largest movements
- Receivables within one year -€4,647
down €4,647 (-94.0%), from €4,941 to €294
of which Trade receivables: -€4,400
- Stocks and contracts -€2,879
down €2,879 (-59.4%), from €4,850 to €1,971
- Trade debts -€6,136
down €6,136 (-63.2%), from €9,717 to €3,580
- Other debts -€836
no longer reported in 2025 (was €836)
- Tax, wage and social debts -€488
down €488 (-46.6%), from €1,046 to €558
- Gross operating margin -€1,275
down €1,275 (-28.3%), from €4,510 to €3,236
- Taxes -€488
down €488 (-46.6%), from €1,046 to €558
- Financial charges -€347
down €347 (-16.8%), from €2,065 to €1,718
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 | €24,287 | €16,845 | -€7,442 | -30.6% |
| Current assets | 29/58 | €24,287 | €16,845 | -€7,442 | -30.6% |
| Stocks and contracts in progress | 3 | €4,850 | €1,971 | -€2,879 | -59.4% |
| Stocks | 30/36 | €4,850 | €1,971 | -€2,879 | -59.4% |
| Amounts receivable within one year | 40/41 | €4,941 | €294 | -€4,647 | -94.0% |
| Trade receivables | 40 | €4,400 | - | -€4,400 | |
| Other amounts receivable | 41 | €541 | €294 | -€247 | -45.6% |
| Cash at bank and in hand | 54/58 | €14,298 | €14,142 | -€156 | -1.1% |
| Deferred charges and accrued income | 490/1 | €197 | €438 | +€241 | +122% |
| Total equity and liabilities | 10/49 | €24,287 | €16,845 | -€7,442 | -30.6% |
| Equity | 10/15 | €12,689 | €12,707 | +€18 | +0.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,689 | €7,707 | +€18 | +0.2% |
| Distributable reserves | 133 | €7,689 | €7,707 | +€18 | +0.2% |
| Amounts payable | 17/49 | €11,598 | €4,138 | -€7,460 | -64.3% |
| Amounts payable within one year | 42/48 | €11,598 | €4,138 | -€7,460 | -64.3% |
| Trade debts | 44 | €9,717 | €3,580 | -€6,136 | -63.2% |
| Suppliers | 440/4 | €9,717 | €3,580 | -€6,136 | -63.2% |
| Taxes, remuneration and social security | 45 | €1,046 | €558 | -€488 | -46.6% |
| Taxes | 450/3 | €1,046 | €558 | -€488 | -46.6% |
| Other amounts payable | 47/48 | €836 | - | -€836 | |
| Other operating charges | 640/8 | €983 | €942 | -€40 | -4.1% |
| Gross operating margin | 9900 | €4,510 | €3,236 | -€1,275 | -28.3% |
| Operating profit (loss) | 9901 | €3,528 | €2,293 | -€1,234 | -35.0% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €2,065 | €1,718 | -€347 | -16.8% |
| Recurring financial charges | 65 | €2,065 | €1,718 | -€347 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €1,468 | €576 | -€893 | -60.8% |
| Income taxes | 67/77 | €1,046 | €558 | -€488 | -46.6% |
| Profit (loss) for the period | 9904 | €423 | €18 | -€405 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €423 | €18 | -€405 | -95.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.