BENOFIN: 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.
BENOFIN
Largest movements
- Current investments +€100,000
up €100,000 (+2000.0%), from €5,000 to €105,000
- Cash -€60,718
down €60,718 (-87.5%), from €69,422 to €8,704
mainly Current investments (-€100,000) and Receivables within one year (-€14,313)
- Receivables within one year +€14,313
up €14,313 (+2082.8%), from €687 to €15,000
of which Other amounts receivable: +€15,000
- Tangible fixed assets +€12,462
new in 2025: €12,462
- Profit (loss) carried forward +€65,259
up €65,259 (+99.3%), from €65,702 to €130,962
- Tax, wage and social debts +€2,012
up €2,012 (+33.9%), from €5,934 to €7,946
- Depreciation +€1,302
new in 2025: €1,302
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 | €75,951 | €142,911 | +€66,960 | +88.2% |
| Fixed assets | 21/28 | - | €12,462 | +€12,462 | |
| Tangible fixed assets | 22/27 | - | €12,462 | +€12,462 | |
| Furniture and vehicles | 24 | - | €12,462 | +€12,462 | |
| Current assets | 29/58 | €75,951 | €130,449 | +€54,498 | +71.8% |
| Amounts receivable within one year | 40/41 | €687 | €15,000 | +€14,313 | +2082.8% |
| Trade receivables | 40 | €687 | €0 | -€687 | -100.0% |
| Other amounts receivable | 41 | - | €15,000 | +€15,000 | |
| Current investments | 50/53 | €5,000 | €105,000 | +€100,000 | +2000.0% |
| Cash at bank and in hand | 54/58 | €69,422 | €8,704 | -€60,718 | -87.5% |
| Deferred charges and accrued income | 490/1 | €842 | €1,746 | +€904 | +107.4% |
| Total equity and liabilities | 10/49 | €75,951 | €142,911 | +€66,960 | +88.2% |
| Equity | 10/15 | €69,202 | €134,462 | +€65,259 | +94.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,702 | €130,962 | +€65,259 | +99.3% |
| Amounts payable | 17/49 | €6,749 | €8,450 | +€1,701 | +25.2% |
| Amounts payable within one year | 42/48 | €6,619 | €8,319 | +€1,700 | +25.7% |
| Trade debts | 44 | €597 | €336 | -€261 | -43.7% |
| Suppliers | 440/4 | €597 | €336 | -€261 | -43.7% |
| Taxes, remuneration and social security | 45 | €5,934 | €7,946 | +€2,012 | +33.9% |
| Taxes | 450/3 | €5,934 | €7,946 | +€2,012 | +33.9% |
| Other amounts payable | 47/48 | €88 | €37 | -€51 | -58.2% |
| Accrued charges and deferred income | 492/3 | €130 | €131 | +€1 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,302 | +€1,302 | |
| Other operating charges | 640/8 | €506 | €584 | +€78 | +15.4% |
| Gross operating margin | 9900 | €85,822 | €85,582 | -€240 | -0.3% |
| Operating profit (loss) | 9901 | €85,316 | €83,696 | -€1,620 | -1.9% |
| Financial income | 75/76B | - | €71 | +€71 | |
| Recurring financial income | 75 | - | €71 | +€71 | |
| Financial charges | 65/66B | €987 | €561 | -€426 | -43.1% |
| Recurring financial charges | 65 | €987 | €561 | -€426 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €84,329 | €83,206 | -€1,124 | -1.3% |
| Income taxes | 67/77 | €18,329 | €17,946 | -€383 | -2.1% |
| Profit (loss) for the period | 9904 | €66,000 | €65,259 | -€741 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,000 | €65,259 | -€741 | -1.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.