BENOVITY: 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.
BENOVITY
Largest movements
- Tangible fixed assets +€26,072
up €26,072 (+204.8%), from €12,729 to €38,801
of which Other tangible fixed assets: +€14,060
- Receivables within one year +€23,560
up €23,560 (+8.5%), from €277,504 to €301,064
of which Trade receivables: +€28,880
- Cash +€5,773
up €5,773 (+31.7%), from €18,220 to €23,993
mainly Net result for the year (+€266,319) and Tax, wage and social debts (+€52,671)
- Tax, wage and social debts +€52,671
up €52,671 (+51.9%), from €101,577 to €154,248
of which Taxes: +€57,963
- Current portion of long-term debt +€41,802
new in 2025: €41,802
- Profit (loss) carried forward -€33,681
down €33,681 (-31.5%), from €107,058 to €73,377
- Other debts +€29,247
up €29,247 (+174.1%), from €16,800 to €46,047
- Advances received -€19,118
down €19,118 (-48.0%), from €39,793 to €20,675
- Gross operating margin -€75,038
down €75,038 (-16.3%), from €459,619 to €384,581
- Taxes +€14,954
up €14,954 (+18.5%), from €80,762 to €95,716
- Financial charges -€4,649
down €4,649 (-38.6%), from €12,052 to €7,403
of which Non-recurring financial charges: -€3,947
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 | €314,690 | €370,095 | +€55,404 | +17.6% |
| Fixed assets | 21/28 | €18,966 | €45,038 | +€26,072 | +137.5% |
| Tangible fixed assets | 22/27 | €12,729 | €38,801 | +€26,072 | +204.8% |
| Furniture and vehicles | 24 | €12,729 | €24,742 | +€12,012 | +94.4% |
| Other tangible fixed assets | 26 | - | €14,060 | +€14,060 | |
| Financial fixed assets | 28 | €6,237 | €6,237 | = | 0.0% |
| Current assets | 29/58 | €295,724 | €325,057 | +€29,333 | +9.9% |
| Amounts receivable within one year | 40/41 | €277,504 | €301,064 | +€23,560 | +8.5% |
| Trade receivables | 40 | €35,925 | €64,805 | +€28,880 | +80.4% |
| Other amounts receivable | 41 | €241,579 | €236,259 | -€5,321 | -2.2% |
| Cash at bank and in hand | 54/58 | €18,220 | €23,993 | +€5,773 | +31.7% |
| Total equity and liabilities | 10/49 | €314,690 | €370,095 | +€55,404 | +17.6% |
| Equity | 10/15 | €127,518 | €93,837 | -€33,681 | -26.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €107,058 | €73,377 | -€33,681 | -31.5% |
| Amounts payable | 17/49 | €187,173 | €276,258 | +€89,086 | +47.6% |
| Amounts payable within one year | 42/48 | €187,173 | €276,258 | +€89,086 | +47.6% |
| Current portion of amounts payable after more than one year | 42 | - | €41,802 | +€41,802 | |
| Trade debts | 44 | €29,003 | €13,485 | -€15,517 | -53.5% |
| Suppliers | 440/4 | €29,003 | €13,485 | -€15,517 | -53.5% |
| Advances received on contracts in progress | 46 | €39,793 | €20,675 | -€19,118 | -48.0% |
| Taxes, remuneration and social security | 45 | €101,577 | €154,248 | +€52,671 | +51.9% |
| Taxes | 450/3 | €96,285 | €154,248 | +€57,963 | +60.2% |
| Remuneration and social security | 454/9 | €5,292 | - | -€5,292 | |
| Other amounts payable | 47/48 | €16,800 | €46,047 | +€29,247 | +174.1% |
| Non-recurring operating income | 76A | - | €5,685 | +€5,685 | |
| Remuneration, social security and pensions | 62 | - | €2,594 | +€2,594 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,260 | €10,704 | +€3,444 | +47.4% |
| Other operating charges | 640/8 | €2,821 | €1,945 | -€876 | -31.0% |
| Gross operating margin | 9900 | €459,619 | €384,581 | -€75,038 | -16.3% |
| Operating profit (loss) | 9901 | €449,538 | €369,338 | -€80,201 | -17.8% |
| Financial income | 75/76B | €123 | €100 | -€22 | -18.0% |
| Recurring financial income | 75 | €123 | €100 | -€22 | -18.0% |
| Financial charges | 65/66B | €12,052 | €7,403 | -€4,649 | -38.6% |
| Recurring financial charges | 65 | €8,104 | €7,403 | -€701 | -8.7% |
| Non-recurring financial charges | 66B | €3,947 | - | -€3,947 | |
| Profit (loss) for the period before taxes | 9903 | €437,609 | €362,035 | -€75,574 | -17.3% |
| Income taxes | 67/77 | €80,762 | €95,716 | +€14,954 | +18.5% |
| Profit (loss) for the period | 9904 | €356,847 | €266,319 | -€90,528 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €356,847 | €266,319 | -€90,528 | -25.4% |
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.