BENOTA: 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.
BENOTA
Largest movements
- Cash +€97,555
up €97,555 (+142.7%), from €68,343 to €165,898
mainly Net result for the year (+€72,718) and Other debts (+€71,394)
- Other debts +€71,394
up €71,394 (+33.8%), from €211,317 to €282,712
- Tax, wage and social debts +€28,541
up €28,541 (+1240.9%), from €2,300 to €30,841
- Gross operating margin +€81,986
up €81,986 (+636.4%), from €12,882 to €94,868
- Taxes +€18,025
up €18,025 (+661.8%), from €2,724 to €20,749
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 | €306,262 | €403,221 | +€96,958 | +31.7% |
| Fixed assets | 21/28 | €1,454 | €621 | -€834 | -57.3% |
| Tangible fixed assets | 22/27 | €1,454 | €621 | -€834 | -57.3% |
| Furniture and vehicles | 24 | €1,454 | €621 | -€834 | -57.3% |
| Current assets | 29/58 | €304,808 | €402,600 | +€97,792 | +32.1% |
| Amounts receivable within one year | 40/41 | €236,465 | €236,702 | +€237 | +0.1% |
| Trade receivables | 40 | €208,655 | €236,168 | +€27,513 | +13.2% |
| Other amounts receivable | 41 | €27,810 | €534 | -€27,276 | -98.1% |
| Cash at bank and in hand | 54/58 | €68,343 | €165,898 | +€97,555 | +142.7% |
| Total equity and liabilities | 10/49 | €306,262 | €403,221 | +€96,958 | +31.7% |
| Equity | 10/15 | €86,833 | €86,833 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,233 | €68,233 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,373 | €66,373 | = | 0.0% |
| Amounts payable | 17/49 | €219,430 | €316,388 | +€96,958 | +44.2% |
| Amounts payable within one year | 42/48 | €216,594 | €313,552 | +€96,958 | +44.8% |
| Trade debts | 44 | €2,977 | - | -€2,977 | |
| Suppliers | 440/4 | €2,977 | - | -€2,977 | |
| Taxes, remuneration and social security | 45 | €2,300 | €30,841 | +€28,541 | +1240.9% |
| Taxes | 450/3 | €2,300 | €30,841 | +€28,541 | +1240.9% |
| Other amounts payable | 47/48 | €211,317 | €282,712 | +€71,394 | +33.8% |
| Accrued charges and deferred income | 492/3 | €2,836 | €2,836 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €834 | €834 | = | 0.0% |
| Other operating charges | 640/8 | €360 | €435 | +€75 | +20.8% |
| Gross operating margin | 9900 | €12,882 | €94,868 | +€81,986 | +636.4% |
| Operating profit (loss) | 9901 | €11,688 | €93,599 | +€81,911 | +700.8% |
| Financial charges | 65/66B | €138 | €132 | -€6 | -4.4% |
| Recurring financial charges | 65 | €138 | €132 | -€6 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €11,550 | €93,467 | +€81,917 | +709.2% |
| Income taxes | 67/77 | €2,724 | €20,749 | +€18,025 | +661.8% |
| Profit (loss) for the period | 9904 | €8,826 | €72,718 | +€63,892 | +723.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,826 | €72,718 | +€63,892 | +723.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.