BENOZZI IMMO: 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.
BENOZZI IMMO
Largest movements
- Tangible fixed assets -€27
down €27 (-100%), from €27 to €0
- Profit (loss) carried forward -€1,012
down €1,012 (-7.2%), from -€14,038 to -€15,050
- Trade debts +€640
up €640 (+199%), from €322 to €962
- Other debts +€364
up €364 (+6.1%), from €5,964 to €6,328
- Short-term financial debts -€19
no longer reported in 2025 (was €19)
- Other operating charges -€4,999
no longer reported in 2025 (was €4,999)
- Gross operating margin -€908
down €908, from €47 to -€861
- Purchases and services +€861
new in 2025: €861
- Taxes -€656
no longer reported in 2025 (was €656)
- Depreciation -€321
down €321 (-92.2%), from €349 to €27
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €732 | €704 | -€27 | -3.7% |
| Fixed assets | 21/28 | €202 | €175 | -€27 | -13.5% |
| Tangible fixed assets | 22/27 | €27 | €0 | -€27 | -100% |
| Plant, machinery and equipment | 23 | €27 | €0 | -€27 | -100% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €529 | €529 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €529 | €529 | = | 0.0% |
| Other amounts receivable | 41 | €529 | €529 | = | 0.0% |
| Total equity and liabilities | 10/49 | €732 | €704 | -€27 | -3.7% |
| Equity | 10/15 | -€5,574 | -€6,585 | -€1,012 | -18.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €4,464 | €4,464 | = | 0.0% |
| Distributable reserves | 133 | €4,464 | €4,464 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,038 | -€15,050 | -€1,012 | -7.2% |
| Amounts payable | 17/49 | €6,305 | €7,290 | +€985 | +15.6% |
| Amounts payable within one year | 42/48 | €6,305 | €7,290 | +€985 | +15.6% |
| Financial debts | 43 | €19 | - | -€19 | |
| Other loans | 439 | €19 | - | -€19 | |
| Trade debts | 44 | €322 | €962 | +€640 | +199% |
| Suppliers | 440/4 | €322 | €962 | +€640 | +199% |
| Other amounts payable | 47/48 | €5,964 | €6,328 | +€364 | +6.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €861 | +€861 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349 | €27 | -€321 | -92.2% |
| Other operating charges | 640/8 | €4,999 | - | -€4,999 | |
| Gross operating margin | 9900 | €47 | -€861 | -€908 | |
| Operating profit (loss) | 9901 | -€5,301 | -€888 | +€4,412 | +83.2% |
| Financial charges | 65/66B | €161 | €124 | -€37 | -23.1% |
| Recurring financial charges | 65 | €161 | €124 | -€37 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,461 | -€1,012 | +€4,449 | +81.5% |
| Income taxes | 67/77 | €656 | - | -€656 | |
| Profit (loss) for the period | 9904 | -€6,117 | -€1,012 | +€5,106 | +83.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,117 | -€1,012 | +€5,106 | +83.5% |
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 27 October 2026 via checked.be.