BENOGER: 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.
BENOGER
Largest movements
- Cash +€5,177
up €5,177 (+123.4%), from €4,194 to €9,371
mainly Net result for the year (+€4,781) and Trade debts (+€2,650)
- Profit (loss) carried forward +€4,781
up €4,781 (+71.0%), from -€6,736 to -€1,955
- Trade debts +€2,650
new in 2025: €2,650
- Other debts -€2,254
down €2,254 (-100.0%), from €2,254 to €0
- Gross operating margin +€9,929
up €9,929, from -€2,160 to €7,768
- Financial charges +€153
up €153 (+102080.0%), from €0 to €153
- Other operating charges +€84
up €84 (+3.1%), from €2,749 to €2,834
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 | €18,982 | €24,159 | +€5,177 | +27.3% |
| Fixed assets | 21/28 | €14,789 | €14,789 | = | 0.0% |
| Tangible fixed assets | 22/27 | €14,789 | €14,789 | = | 0.0% |
| Land and buildings | 22 | €14,789 | €14,789 | = | 0.0% |
| Current assets | 29/58 | €4,194 | €9,371 | +€5,177 | +123.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,194 | €9,371 | +€5,177 | +123.4% |
| Total equity and liabilities | 10/49 | €18,982 | €24,159 | +€5,177 | +27.3% |
| Equity | 10/15 | €15,528 | €20,309 | +€4,781 | +30.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,664 | €3,664 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,804 | €1,804 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,736 | -€1,955 | +€4,781 | +71.0% |
| Amounts payable | 17/49 | €3,454 | €3,850 | +€396 | +11.5% |
| Amounts payable within one year | 42/48 | €2,254 | €2,650 | +€396 | +17.5% |
| Trade debts | 44 | - | €2,650 | +€2,650 | |
| Suppliers | 440/4 | - | €2,650 | +€2,650 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,254 | €0 | -€2,254 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Other operating charges | 640/8 | €2,749 | €2,834 | +€84 | +3.1% |
| Gross operating margin | 9900 | -€2,160 | €7,768 | +€9,929 | |
| Operating profit (loss) | 9901 | -€4,909 | €4,935 | +€9,844 | |
| Financial charges | 65/66B | €0 | €153 | +€153 | +102080.0% |
| Recurring financial charges | 65 | €0 | €153 | +€153 | +102080.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,910 | €4,781 | +€9,691 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,910 | €4,781 | +€9,691 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,910 | €4,781 | +€9,691 |
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 8 October 2026 via checked.be.