BENOOT HOLDING: 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 HOLDING
Largest movements
- Current investments +€300,000
new in 2025: €300,000
- Receivables within one year -€272,022
down €272,022 (-54.5%), from €499,396 to €227,374
of which Trade receivables: -€272,048
- Cash -€142,048
down €142,048 (-84.6%), from €167,964 to €25,916
mainly Current investments (-€300,000) and Tax, wage and social debts (-€50,736)
- Tangible fixed assets -€27,248
down €27,248 (-5.2%), from €524,370 to €497,122
of which Land and buildings: -€24,864
- Tax, wage and social debts -€50,736
no longer reported in 2025 (was €50,736)
- Profit (loss) carried forward -€47,056
down €47,056 (-83.9%), from -€56,072 to -€103,128
- Other debts -€36,767
down €36,767 (-13.0%), from €282,171 to €245,404
- Gross operating margin -€195,641
down €195,641, from €182,413 to -€13,228
- Financial charges -€41,525
down €41,525 (-99.9%), from €41,586 to €61
- Depreciation +€2,162
up €2,162 (+7.8%), from €27,776 to €29,937
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 | €1,195,282 | €1,054,424 | -€140,858 | -11.8% |
| Fixed assets | 21/28 | €524,755 | €497,506 | -€27,248 | -5.2% |
| Tangible fixed assets | 22/27 | €524,370 | €497,122 | -€27,248 | -5.2% |
| Land and buildings | 22 | €505,196 | €480,333 | -€24,864 | -4.9% |
| Plant, machinery and equipment | 23 | €18,889 | €16,604 | -€2,285 | -12.1% |
| Furniture and vehicles | 24 | €285 | €185 | -€100 | -35.1% |
| Financial fixed assets | 28 | €384 | €384 | = | 0.0% |
| Current assets | 29/58 | €670,527 | €556,917 | -€113,610 | -16.9% |
| Stocks and contracts in progress | 3 | €546 | €546 | = | 0.0% |
| Stocks | 30/36 | €546 | €546 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €499,396 | €227,374 | -€272,022 | -54.5% |
| Trade receivables | 40 | €378,396 | €106,349 | -€272,048 | -71.9% |
| Other amounts receivable | 41 | €121,000 | €121,025 | +€25 | 0.0% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €167,964 | €25,916 | -€142,048 | -84.6% |
| Deferred charges and accrued income | 490/1 | €2,620 | €3,081 | +€460 | +17.6% |
| Total equity and liabilities | 10/49 | €1,195,282 | €1,054,424 | -€140,858 | -11.8% |
| Equity | 10/15 | €852,962 | €805,905 | -€47,056 | -5.5% |
| Contributions | 10/11 | €327,219 | €327,219 | = | 0.0% |
| Capital | 10 | €327,219 | €327,219 | = | 0.0% |
| Issued capital | 100 | €327,219 | €327,219 | = | 0.0% |
| Reserves | 13 | €581,814 | €581,814 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32,722 | €32,722 | = | 0.0% |
| Reserves not available under the articles | 1311 | €32,722 | €32,722 | = | 0.0% |
| Tax-exempt reserves | 132 | €299,526 | €299,526 | = | 0.0% |
| Distributable reserves | 133 | €249,567 | €249,567 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,072 | -€103,128 | -€47,056 | -83.9% |
| Amounts payable | 17/49 | €342,320 | €248,518 | -€93,802 | -27.4% |
| Amounts payable within one year | 42/48 | €342,320 | €248,518 | -€93,802 | -27.4% |
| Trade debts | 44 | €9,413 | €1,269 | -€8,144 | -86.5% |
| Suppliers | 440/4 | €9,413 | €1,269 | -€8,144 | -86.5% |
| Advances received on contracts in progress | 46 | - | €1,845 | +€1,845 | |
| Taxes, remuneration and social security | 45 | €50,736 | - | -€50,736 | |
| Taxes | 450/3 | €50,736 | - | -€50,736 | |
| Other amounts payable | 47/48 | €282,171 | €245,404 | -€36,767 | -13.0% |
| Non-recurring operating income | 76A | €25,000 | - | -€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,776 | €29,937 | +€2,162 | +7.8% |
| Other operating charges | 640/8 | €4,173 | €4,353 | +€180 | +4.3% |
| Gross operating margin | 9900 | €182,413 | -€13,228 | -€195,641 | |
| Operating profit (loss) | 9901 | €150,464 | -€47,519 | -€197,983 | |
| Financial income | 75/76B | €106 | €748 | +€642 | +607% |
| Recurring financial income | 75 | €106 | €748 | +€642 | +607% |
| Financial charges | 65/66B | €41,586 | €61 | -€41,525 | -99.9% |
| Recurring financial charges | 65 | €41,586 | €61 | -€41,525 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €108,984 | -€46,832 | -€155,816 | |
| Income taxes | 67/77 | €32 | €224 | +€193 | +607% |
| Profit (loss) for the period | 9904 | €108,952 | -€47,056 | -€156,009 | |
| Profit (loss) for the period to be appropriated | 9905 | €108,952 | -€47,056 | -€156,009 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.