BENOJEA: 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.
BENOJEA
Largest movements
- Receivables within one year -€19,833
down €19,833 (-73.4%), from €27,024 to €7,191
of which Trade receivables: -€19,833
- Cash -€3,407
down €3,407 (-84.9%), from €4,011 to €604
mainly Tax, wage and social debts (-€11,547) and Advances received (-€9,705)
- Deferred charges and accrued income +€551
new in 2025: €551
- Tax, wage and social debts -€11,547
down €11,547 (-59.5%), from €19,417 to €7,871
of which Taxes: -€6,149
- Advances received -€9,705
down €9,705 (-74.2%), from €13,071 to €3,366
- Other debts -€3,648
down €3,648 (-24.7%), from €14,742 to €11,094
- Trade debts +€3,060
up €3,060 (+53.5%), from €5,718 to €8,778
- Profit (loss) carried forward -€850
down €850 (-3.5%), from -€24,413 to -€25,263
- Staff costs -€17,093
down €17,093 (-30.5%), from €55,971 to €38,877
- Gross operating margin +€4,222
up €4,222 (+12.3%), from €34,344 to €38,566
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 | €31,035 | €8,346 | -€22,689 | -73.1% |
| Current assets | 29/58 | €31,035 | €8,346 | -€22,689 | -73.1% |
| Amounts receivable within one year | 40/41 | €27,024 | €7,191 | -€19,833 | -73.4% |
| Trade receivables | 40 | €27,024 | €7,191 | -€19,833 | -73.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,011 | €604 | -€3,407 | -84.9% |
| Deferred charges and accrued income | 490/1 | - | €551 | +€551 | |
| Total equity and liabilities | 10/49 | €31,035 | €8,346 | -€22,689 | -73.1% |
| Equity | 10/15 | -€21,913 | -€22,763 | -€850 | -3.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,413 | -€25,263 | -€850 | -3.5% |
| Amounts payable | 17/49 | €52,948 | €31,109 | -€21,839 | -41.2% |
| Amounts payable within one year | 42/48 | €52,948 | €31,109 | -€21,839 | -41.2% |
| Trade debts | 44 | €5,718 | €8,778 | +€3,060 | +53.5% |
| Suppliers | 440/4 | €5,718 | €8,778 | +€3,060 | +53.5% |
| Advances received on contracts in progress | 46 | €13,071 | €3,366 | -€9,705 | -74.2% |
| Taxes, remuneration and social security | 45 | €19,417 | €7,871 | -€11,547 | -59.5% |
| Taxes | 450/3 | €11,434 | €5,285 | -€6,149 | -53.8% |
| Remuneration and social security | 454/9 | €7,984 | €2,586 | -€5,398 | -67.6% |
| Other amounts payable | 47/48 | €14,742 | €11,094 | -€3,648 | -24.7% |
| Remuneration, social security and pensions | 62 | €55,971 | €38,877 | -€17,093 | -30.5% |
| Other operating charges | 640/8 | €317 | €385 | +€68 | +21.4% |
| Gross operating margin | 9900 | €34,344 | €38,566 | +€4,222 | +12.3% |
| Operating profit (loss) | 9901 | -€21,944 | -€696 | +€21,248 | +96.8% |
| Financial charges | 65/66B | €89 | €153 | +€64 | +71.3% |
| Recurring financial charges | 65 | €89 | €153 | +€64 | +71.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,034 | -€850 | +€21,184 | +96.1% |
| Profit (loss) for the period | 9904 | -€22,034 | -€850 | +€21,184 | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,034 | -€850 | +€21,184 | +96.1% |
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.