BENPILLY: 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.
BENPILLY
Largest movements
- Cash -€21,840
down €21,840 (-67.4%), from €32,391 to €10,551
mainly Net result for the year (-€11,087) and Trade debts (-€9,626)
- Tangible fixed assets -€4,614
down €4,614 (-8.6%), from €53,695 to €49,080
of which Furniture and vehicles: -€9,096
- Deferred charges and accrued income +€1,788
up €1,788 (+79.6%), from €2,247 to €4,035
- Receivables within one year +€1,477
up €1,477 (+73.3%), from €2,015 to €3,492
of which Trade receivables: +€1,229
- Trade debts -€9,626
down €9,626 (-96.4%), from €9,981 to €355
- Profit (loss) carried forward -€5,795
new in 2023: -€5,795
- Reserves -€5,291
down €5,291 (-22.8%), from €23,159 to €17,868
of which Tax-exempt reserves: -€5,291
- Debts after one year -€3,327
down €3,327 (-9.6%), from €34,604 to €31,277
- Accrued charges and deferred income -€3,152
down €3,152 (-40.0%), from €7,880 to €4,728
- Gross operating margin -€17,254
down €17,254 (-68.1%), from €25,324 to €8,069
- Depreciation +€4,946
up €4,946 (+62.2%), from €7,947 to €12,893
- Taxes +€2,176
new in 2023: €2,176
- Financial charges +€1,001
up €1,001 (+142.8%), from €701 to €1,702
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,219 | €67,159 | -€24,060 | -26.4% |
| Fixed assets | 21/28 | €54,566 | €49,080 | -€5,486 | -10.1% |
| Intangible fixed assets | 21 | €871 | - | -€871 | |
| Tangible fixed assets | 22/27 | €53,695 | €49,080 | -€4,614 | -8.6% |
| Plant, machinery and equipment | 23 | €11,774 | €16,255 | +€4,481 | +38.1% |
| Furniture and vehicles | 24 | €41,921 | €32,825 | -€9,096 | -21.7% |
| Current assets | 29/58 | €36,653 | €18,079 | -€18,574 | -50.7% |
| Amounts receivable within one year | 40/41 | €2,015 | €3,492 | +€1,477 | +73.3% |
| Trade receivables | 40 | - | €1,229 | +€1,229 | |
| Other amounts receivable | 41 | €2,015 | €2,264 | +€249 | +12.3% |
| Cash at bank and in hand | 54/58 | €32,391 | €10,551 | -€21,840 | -67.4% |
| Deferred charges and accrued income | 490/1 | €2,247 | €4,035 | +€1,788 | +79.6% |
| Total equity and liabilities | 10/49 | €91,219 | €67,159 | -€24,060 | -26.4% |
| Equity | 10/15 | €35,559 | €24,472 | -€11,087 | -31.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €23,159 | €17,868 | -€5,291 | -22.8% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,291 | - | -€5,291 | |
| Distributable reserves | 133 | €16,628 | €16,628 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,795 | -€5,795 | |
| Amounts payable | 17/49 | €55,660 | €42,687 | -€12,973 | -23.3% |
| Amounts payable after more than one year | 17 | €34,604 | €31,277 | -€3,327 | -9.6% |
| Financial debts | 170/4 | €34,604 | €31,277 | -€3,327 | -9.6% |
| Amounts payable within one year | 42/48 | €13,176 | €6,682 | -€6,494 | -49.3% |
| Current portion of amounts payable after more than one year | 42 | €3,195 | €3,327 | +€132 | +4.1% |
| Trade debts | 44 | €9,981 | €355 | -€9,626 | -96.4% |
| Suppliers | 440/4 | €9,981 | €355 | -€9,626 | -96.4% |
| Taxes, remuneration and social security | 45 | - | €3,000 | +€3,000 | |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Accrued charges and deferred income | 492/3 | €7,880 | €4,728 | -€3,152 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,947 | €12,893 | +€4,946 | +62.2% |
| Other operating charges | 640/8 | €2,410 | €2,447 | +€37 | +1.6% |
| Non-recurring operating charges | 66A | €73 | €53 | -€20 | -27.5% |
| Gross operating margin | 9900 | €25,324 | €8,069 | -€17,254 | -68.1% |
| Operating profit (loss) | 9901 | €14,893 | -€7,324 | -€22,217 | |
| Financial income | 75/76B | €128 | €115 | -€13 | -10.1% |
| Recurring financial income | 75 | €128 | €115 | -€13 | -10.1% |
| Financial charges | 65/66B | €701 | €1,702 | +€1,001 | +142.8% |
| Recurring financial charges | 65 | €701 | €1,702 | +€1,001 | +142.8% |
| Profit (loss) for the period before taxes | 9903 | €14,320 | -€8,911 | -€23,231 | |
| Income taxes | 67/77 | - | €2,176 | +€2,176 | |
| Profit (loss) for the period | 9904 | €14,320 | -€11,087 | -€25,407 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,320 | -€11,087 | -€25,407 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.