BENOBEZO: 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.
BENOBEZO
Largest movements
- Cash -€403,579
down €403,579 (-63.7%), from €633,067 to €229,488
mainly Receivables within one year (-€280,801) and Other debts (-€150,000)
- Receivables within one year +€280,801
up €280,801 (+123.3%), from €227,660 to €508,461
of which Other amounts receivable: +€263,436
- Tangible fixed assets -€56,066
down €56,066 (-15.0%), from €374,373 to €318,307
of which Land and buildings: -€79,460
- Reserves +€201,233
up €201,233 (+46.6%), from €431,857 to €633,090
of which Distributable reserves: +€201,233
- Other debts -€150,000
no longer reported in 2025 (was €150,000)
- Trade debts -€134,391
down €134,391 (-42.4%), from €316,814 to €182,423
- Debts after one year -€39,286
down €39,286 (-21.6%), from €182,143 to €142,857
- Tax, wage and social debts -€37,854
down €37,854 (-37.2%), from €101,820 to €63,966
of which Taxes: -€47,819
- Staff costs -€296,405
down €296,405 (-38.3%), from €773,369 to €476,964
- Gross operating margin -€197,029
down €197,029 (-18.8%), from €1.0m to €849,859
- Taxes +€23,694
up €23,694 (+49.6%), from €47,819 to €71,513
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 | €1,283,030 | €1,099,172 | -€183,858 | -14.3% |
| Fixed assets | 21/28 | €374,373 | €318,307 | -€56,066 | -15.0% |
| Tangible fixed assets | 22/27 | €374,373 | €318,307 | -€56,066 | -15.0% |
| Land and buildings | 22 | €358,649 | €279,189 | -€79,460 | -22.2% |
| Furniture and vehicles | 24 | - | €23,825 | +€23,825 | |
| Other tangible fixed assets | 26 | €15,724 | €15,294 | -€430 | -2.7% |
| Current assets | 29/58 | €908,657 | €780,865 | -€127,792 | -14.1% |
| Stocks and contracts in progress | 3 | €9,899 | €10,637 | +€738 | +7.5% |
| Stocks | 30/36 | €9,899 | €10,637 | +€738 | +7.5% |
| Amounts receivable within one year | 40/41 | €227,660 | €508,461 | +€280,801 | +123.3% |
| Trade receivables | 40 | €6,729 | €24,094 | +€17,365 | +258.1% |
| Other amounts receivable | 41 | €220,932 | €484,368 | +€263,436 | +119.2% |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €633,067 | €229,488 | -€403,579 | -63.7% |
| Deferred charges and accrued income | 490/1 | €8,030 | €2,279 | -€5,752 | -71.6% |
| Total equity and liabilities | 10/49 | €1,283,030 | €1,099,172 | -€183,858 | -14.3% |
| Equity | 10/15 | €462,857 | €664,090 | +€201,233 | +43.5% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €431,857 | €633,090 | +€201,233 | +46.6% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €428,757 | €629,990 | +€201,233 | +46.9% |
| Amounts payable | 17/49 | €820,172 | €435,081 | -€385,091 | -47.0% |
| Amounts payable after more than one year | 17 | €182,143 | €142,857 | -€39,286 | -21.6% |
| Financial debts | 170/4 | €182,143 | €142,857 | -€39,286 | -21.6% |
| Amounts payable within one year | 42/48 | €638,030 | €292,224 | -€345,805 | -54.2% |
| Current portion of amounts payable after more than one year | 42 | €69,395 | €45,835 | -€23,560 | -34.0% |
| Trade debts | 44 | €316,814 | €182,423 | -€134,391 | -42.4% |
| Suppliers | 440/4 | €316,814 | €182,423 | -€134,391 | -42.4% |
| Taxes, remuneration and social security | 45 | €101,820 | €63,966 | -€37,854 | -37.2% |
| Taxes | 450/3 | €47,819 | - | -€47,819 | |
| Remuneration and social security | 454/9 | €54,001 | €63,966 | +€9,965 | +18.5% |
| Other amounts payable | 47/48 | €150,000 | - | -€150,000 | |
| Remuneration, social security and pensions | 62 | €773,369 | €476,964 | -€296,405 | -38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,155 | €89,097 | -€4,058 | -4.4% |
| Other operating charges | 640/8 | €1,033 | €1,000 | -€33 | -3.2% |
| Gross operating margin | 9900 | €1,046,889 | €849,859 | -€197,029 | -18.8% |
| Operating profit (loss) | 9901 | €179,332 | €282,798 | +€103,467 | +57.7% |
| Financial income | 75/76B | €1,339 | €1,021 | -€319 | -23.8% |
| Recurring financial income | 75 | €1,339 | €1,021 | -€319 | -23.8% |
| Financial charges | 65/66B | €16,626 | €11,072 | -€5,554 | -33.4% |
| Recurring financial charges | 65 | €16,626 | €11,072 | -€5,554 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €164,045 | €272,747 | +€108,702 | +66.3% |
| Income taxes | 67/77 | €47,819 | €71,513 | +€23,694 | +49.6% |
| Profit (loss) for the period | 9904 | €116,226 | €201,233 | +€85,007 | +73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €116,226 | €201,233 | +€85,007 | +73.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.