BENOLI: 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.
BENOLI
Largest movements
- Cash -€22,712
down €22,712 (-91.3%), from €24,880 to €2,168
mainly Tax, wage and social debts (-€14,112) and Net result for the year (-€12,627)
- Receivables within one year -€15,854
down €15,854 (-89.2%), from €17,778 to €1,923
- Formation expenses -€1,467
no longer reported in 2025 (was €1,467)
- Profit (loss) carried forward -€16,466
new in 2025: -€16,466
- Tax, wage and social debts -€14,112
no longer reported in 2025 (was €14,112)
- Reserves -€8,422
no longer reported in 2025 (was €8,422)
- Trade debts -€1,421
no longer reported in 2025 (was €1,421)
- Gross operating margin -€24,033
down €24,033, from €12,575 to -€11,458
- Taxes -€2,285
no longer reported in 2025 (was €2,285)
- Other operating charges -€446
no longer reported in 2025 (was €446)
- Financial income +€384
new in 2025: €384
of which Financial income: +€384
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 | €44,124 | €4,091 | -€40,033 | -90.7% |
| Formation expenses | 20 | €1,467 | - | -€1,467 | |
| Current assets | 29/58 | €42,657 | €4,091 | -€38,566 | -90.4% |
| Amounts receivable within one year | 40/41 | €17,778 | €1,923 | -€15,854 | -89.2% |
| Other amounts receivable | 41 | €17,778 | €1,923 | -€15,854 | -89.2% |
| Cash at bank and in hand | 54/58 | €24,880 | €2,168 | -€22,712 | -91.3% |
| Total equity and liabilities | 10/49 | €44,124 | €4,091 | -€40,033 | -90.7% |
| Equity | 10/15 | €11,422 | -€13,466 | -€24,887 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,422 | - | -€8,422 | |
| Distributable reserves | 133 | €8,422 | - | -€8,422 | |
| Profit (loss) carried forward | 14 | - | -€16,466 | -€16,466 | |
| Amounts payable | 17/49 | €32,703 | €17,557 | -€15,146 | -46.3% |
| Amounts payable within one year | 42/48 | €32,703 | €17,557 | -€15,146 | -46.3% |
| Trade debts | 44 | €1,421 | - | -€1,421 | |
| Suppliers | 440/4 | €1,421 | - | -€1,421 | |
| Taxes, remuneration and social security | 45 | €14,112 | - | -€14,112 | |
| Taxes | 450/3 | €14,112 | - | -€14,112 | |
| Other amounts payable | 47/48 | €17,169 | €17,557 | +€388 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,419 | €1,467 | +€48 | +3.4% |
| Other operating charges | 640/8 | €446 | - | -€446 | |
| Gross operating margin | 9900 | €12,575 | -€11,458 | -€24,033 | |
| Operating profit (loss) | 9901 | €10,710 | -€12,925 | -€23,635 | |
| Financial income | 75/76B | - | €384 | +€384 | |
| Recurring financial income | 75 | - | €384 | +€384 | |
| Non-recurring financial income | 76B | - | €384 | +€384 | |
| Financial charges | 65/66B | €3 | €87 | +€84 | +3,059% |
| Recurring financial charges | 65 | €3 | €87 | +€84 | +3,059% |
| Profit (loss) for the period before taxes | 9903 | €10,707 | -€12,627 | -€23,334 | |
| Income taxes | 67/77 | €2,285 | - | -€2,285 | |
| Profit (loss) for the period | 9904 | €8,422 | -€12,627 | -€21,049 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,422 | -€12,627 | -€21,049 |
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 29 October 2026 via checked.be.