BENOOT & Cie: 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.
BENOOT & Cie
Largest movements
- Tangible fixed assets -€36,140
down €36,140 (-1.8%), from €2.0m to €2.0m
of which Land and buildings: -€32,942
- Other debts -€76,627
down €76,627 (-3.8%), from €2.0m to €1.9m
- Trade debts +€32,048
up €32,048 (+515%), from €6,227 to €38,275
- Gross operating margin -€57,371
down €57,371 (-47.7%), from €120,334 to €62,964
- Other operating charges -€13,241
down €13,241 (-54.4%), from €24,322 to €11,081
- Financial charges +€3,369
up €3,369 (+1,073%), from €314 to €3,683
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 | €2,034,988 | €2,002,408 | -€32,581 | -1.6% |
| Fixed assets | 21/28 | €1,987,424 | €1,951,284 | -€36,140 | -1.8% |
| Tangible fixed assets | 22/27 | €1,987,424 | €1,951,284 | -€36,140 | -1.8% |
| Land and buildings | 22 | €1,984,226 | €1,951,284 | -€32,942 | -1.7% |
| Plant, machinery and equipment | 23 | €3,198 | €0 | -€3,198 | -100% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €47,564 | €51,123 | +€3,560 | +7.5% |
| Amounts receivable within one year | 40/41 | €2,945 | - | -€2,945 | |
| Trade receivables | 40 | €2,945 | - | -€2,945 | |
| Cash at bank and in hand | 54/58 | €43,499 | €49,994 | +€6,495 | +14.9% |
| Deferred charges and accrued income | 490/1 | €1,119 | €1,129 | +€10 | +0.9% |
| Total equity and liabilities | 10/49 | €2,034,988 | €2,002,408 | -€32,581 | -1.6% |
| Equity | 10/15 | -€160,004 | -€147,943 | +€12,061 | +7.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €25,344 | €25,344 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €19,144 | €19,144 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€247,348 | -€235,287 | +€12,061 | +4.9% |
| Amounts payable | 17/49 | €2,194,992 | €2,150,351 | -€44,641 | -2.0% |
| Amounts payable after more than one year | 17 | €175,000 | €175,000 | = | 0.0% |
| Other amounts payable | 178/9 | €175,000 | €175,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,019,094 | €1,975,351 | -€43,743 | -2.2% |
| Trade debts | 44 | €6,227 | €38,275 | +€32,048 | +515% |
| Suppliers | 440/4 | €6,227 | €38,275 | +€32,048 | +515% |
| Taxes, remuneration and social security | 45 | €2,587 | €3,423 | +€835 | +32.3% |
| Taxes | 450/3 | €87 | €923 | +€835 | +959% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €2,010,281 | €1,933,654 | -€76,627 | -3.8% |
| Accrued charges and deferred income | 492/3 | €898 | - | -€898 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,995 | €36,140 | +€145 | +0.4% |
| Other operating charges | 640/8 | €24,322 | €11,081 | -€13,241 | -54.4% |
| Gross operating margin | 9900 | €120,334 | €62,964 | -€57,371 | -47.7% |
| Operating profit (loss) | 9901 | €60,017 | €15,743 | -€44,274 | -73.8% |
| Financial income | 75/76B | €0 | €1 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +50.0% |
| Financial charges | 65/66B | €314 | €3,683 | +€3,369 | +1,073% |
| Recurring financial charges | 65 | €314 | €3,683 | +€3,369 | +1,073% |
| Profit (loss) for the period before taxes | 9903 | €59,703 | €12,061 | -€47,643 | -79.8% |
| Profit (loss) for the period | 9904 | €59,703 | €12,061 | -€47,643 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,703 | €12,061 | -€47,643 | -79.8% |
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 18 October 2026 via checked.be.