BENOSCO: 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.
BENOSCO
Largest movements
- Cash +€23,636
up €23,636 (+222.3%), from €10,634 to €34,271
mainly Receivables within one year (+€14,421) and Net result for the year (+€14,091)
- Receivables within one year -€14,421
down €14,421 (-95.5%), from €15,101 to €681
of which Trade receivables: -€13,310
- Tangible fixed assets +€5,950
new in 2025: €5,950
- Reserves +€13,261
up €13,261 (+196.6%), from €6,746 to €20,007
of which Distributable reserves: +€13,261
- Tax, wage and social debts +€1,268
up €1,268 (+15.3%), from €8,288 to €9,557
- Other debts +€1,081
new in 2025: €1,081
- Trade debts -€445
down €445 (-9.9%), from €4,504 to €4,059
- Gross operating margin +€10,876
up €10,876 (+111.7%), from €9,737 to €20,614
- Taxes +€3,110
up €3,110 (+140.8%), from €2,209 to €5,318
- Depreciation +€372
up €372, from €0 to €372
- Financial charges -€353
down €353 (-45.0%), from €786 to €432
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 | €25,736 | €40,901 | +€15,166 | +58.9% |
| Fixed assets | 21/28 | - | €5,950 | +€5,950 | |
| Tangible fixed assets | 22/27 | - | €5,950 | +€5,950 | |
| Furniture and vehicles | 24 | - | €5,950 | +€5,950 | |
| Current assets | 29/58 | €25,736 | €34,951 | +€9,216 | +35.8% |
| Amounts receivable within one year | 40/41 | €15,101 | €681 | -€14,421 | -95.5% |
| Trade receivables | 40 | €13,310 | €0 | -€13,310 | -100.0% |
| Other amounts receivable | 41 | €1,791 | €681 | -€1,111 | -62.0% |
| Cash at bank and in hand | 54/58 | €10,634 | €34,271 | +€23,636 | +222.3% |
| Total equity and liabilities | 10/49 | €25,736 | €40,901 | +€15,166 | +58.9% |
| Equity | 10/15 | €12,943 | €26,204 | +€13,261 | +102.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €6,746 | €20,007 | +€13,261 | +196.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €6,746 | €20,007 | +€13,261 | +196.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,793 | €14,697 | +€1,905 | +14.9% |
| Amounts payable within one year | 42/48 | €12,793 | €14,697 | +€1,905 | +14.9% |
| Trade debts | 44 | €4,504 | €4,059 | -€445 | -9.9% |
| Suppliers | 440/4 | €4,504 | €4,059 | -€445 | -9.9% |
| Taxes, remuneration and social security | 45 | €8,288 | €9,557 | +€1,268 | +15.3% |
| Taxes | 450/3 | €8,288 | €9,557 | +€1,268 | +15.3% |
| Other amounts payable | 47/48 | - | €1,081 | +€1,081 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €372 | +€372 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €9,737 | €20,614 | +€10,876 | +111.7% |
| Operating profit (loss) | 9901 | €9,350 | €19,842 | +€10,492 | +112.2% |
| Financial charges | 65/66B | €786 | €432 | -€353 | -45.0% |
| Recurring financial charges | 65 | €786 | €432 | -€353 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €8,565 | €19,409 | +€10,845 | +126.6% |
| Income taxes | 67/77 | €2,209 | €5,318 | +€3,110 | +140.8% |
| Profit (loss) for the period | 9904 | €6,356 | €14,091 | +€7,735 | +121.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,356 | €14,091 | +€7,735 | +121.7% |
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 6 October 2026 via checked.be.