BENPHYL: 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.
BENPHYL
Largest movements
- Tangible fixed assets -€8,726
down €8,726 (-5.1%), from €170,468 to €161,742
of which Land and buildings: -€6,911
- Cash +€7,490
up €7,490 (+22.7%), from €33,037 to €40,527
mainly Depreciation (+€8,726) and Net result for the year (+€3,027)
- Receivables within one year +€7,388
up €7,388 (+173%), from €4,273 to €11,661
of which Trade receivables: +€7,391
- Reserves +€3,000
up €3,000 (+16.5%), from €18,200 to €21,200
of which Distributable reserves: +€3,000
- Accrued charges and deferred income +€2,550
up €2,550 (+15.5%), from €16,495 to €19,045
- Depreciation +€725
up €725 (+9.1%), from €8,001 to €8,726
- Other operating charges +€632
up €632 (+35.9%), from €1,759 to €2,391
- Taxes -€517
down €517 (-24.4%), from €2,117 to €1,600
- Financial charges +€497
up €497 (+23.2%), from €2,145 to €2,642
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 | €208,980 | €215,332 | +€6,352 | +3.0% |
| Fixed assets | 21/28 | €171,170 | €162,444 | -€8,726 | -5.1% |
| Tangible fixed assets | 22/27 | €170,468 | €161,742 | -€8,726 | -5.1% |
| Land and buildings | 22 | €160,957 | €154,046 | -€6,911 | -4.3% |
| Plant, machinery and equipment | 23 | €629 | €497 | -€132 | -21.0% |
| Furniture and vehicles | 24 | €346 | €267 | -€79 | -22.8% |
| Other tangible fixed assets | 26 | €8,536 | €6,932 | -€1,604 | -18.8% |
| Financial fixed assets | 28 | €702 | €702 | = | 0.0% |
| Current assets | 29/58 | €37,810 | €52,888 | +€15,078 | +39.9% |
| Amounts receivable within one year | 40/41 | €4,273 | €11,661 | +€7,388 | +173% |
| Trade receivables | 40 | €4,270 | €11,661 | +€7,391 | +173% |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Cash at bank and in hand | 54/58 | €33,037 | €40,527 | +€7,490 | +22.7% |
| Deferred charges and accrued income | 490/1 | €500 | €700 | +€200 | +40.0% |
| Total equity and liabilities | 10/49 | €208,980 | €215,332 | +€6,352 | +3.0% |
| Equity | 10/15 | €103,081 | €106,108 | +€3,027 | +2.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €18,200 | €21,200 | +€3,000 | +16.5% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €13,200 | €16,200 | +€3,000 | +22.7% |
| Profit (loss) carried forward | 14 | €34,881 | €34,908 | +€27 | +0.1% |
| Amounts payable | 17/49 | €105,899 | €109,224 | +€3,325 | +3.1% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €39,404 | €40,179 | +€775 | +2.0% |
| Trade debts | 44 | €1,037 | €1,860 | +€823 | +79.4% |
| Suppliers | 440/4 | €1,037 | €1,860 | +€823 | +79.4% |
| Taxes, remuneration and social security | 45 | €2,117 | €2,382 | +€265 | +12.5% |
| Taxes | 450/3 | €2,117 | €2,382 | +€265 | +12.5% |
| Other amounts payable | 47/48 | €36,250 | €35,937 | -€313 | -0.9% |
| Accrued charges and deferred income | 492/3 | €16,495 | €19,045 | +€2,550 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,001 | €8,726 | +€725 | +9.1% |
| Other operating charges | 640/8 | €1,759 | €2,391 | +€632 | +35.9% |
| Gross operating margin | 9900 | €18,476 | €18,363 | -€113 | -0.6% |
| Operating profit (loss) | 9901 | €8,716 | €7,246 | -€1,470 | -16.9% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €2,145 | €2,642 | +€497 | +23.2% |
| Recurring financial charges | 65 | €2,145 | €2,642 | +€497 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €6,571 | €4,627 | -€1,944 | -29.6% |
| Income taxes | 67/77 | €2,117 | €1,600 | -€517 | -24.4% |
| Profit (loss) for the period | 9904 | €4,454 | €3,027 | -€1,427 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,454 | €3,027 | -€1,427 | -32.0% |
Source: filed annual accounts (NBB), financial years ended 1 April 2024 and 1 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.