BENU PMCB: 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.
BENU PMCB
Largest movements
- Receivables within one year +€159,354
up €159,354 (+10.6%), from €1.5m to €1.7m
- Tangible fixed assets -€54,677
down €54,677 (-6.5%), from €845,023 to €790,346
of which Land and buildings: -€54,677
- Profit (loss) carried forward +€119,626
up €119,626 (+15.5%), from €770,602 to €890,228
- Services and other goods -€17,406
down €17,406 (-79.4%), from €21,913 to €4,507
- Other operating charges -€14,414
down €14,414 (-51.5%), from €27,991 to €13,577
- Financial income -€10,321
down €10,321 (-16.5%), from €62,445 to €52,124
- Turnover +€6,591
up €6,591 (+4.1%), from €161,434 to €168,025
- Taxes +€3,410
up €3,410 (+9.4%), from €36,466 to €39,876
From the 2025 result to the 2026 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
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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,345,846 | €2,450,523 | +€104,677 | +4.5% |
| Fixed assets | 21/28 | €845,023 | €790,346 | -€54,677 | -6.5% |
| Tangible fixed assets | 22/27 | €845,023 | €790,346 | -€54,677 | -6.5% |
| Land and buildings | 22 | €687,403 | €632,726 | -€54,677 | -8.0% |
| Other tangible fixed assets | 26 | €157,620 | €157,620 | = | 0.0% |
| Current assets | 29/58 | €1,500,823 | €1,660,177 | +€159,354 | +10.6% |
| Amounts receivable within one year | 40/41 | €1,500,823 | €1,660,177 | +€159,354 | +10.6% |
| Other amounts receivable | 41 | €1,500,823 | €1,660,177 | +€159,354 | +10.6% |
| Total equity and liabilities | 10/49 | €2,345,846 | €2,450,523 | +€104,677 | +4.5% |
| Equity | 10/15 | €2,288,602 | €2,408,228 | +€119,626 | +5.2% |
| Contributions | 10/11 | €1,380,000 | €1,380,000 | = | 0.0% |
| Capital | 10 | €1,380,000 | €1,380,000 | = | 0.0% |
| Issued capital | 100 | €1,380,000 | €1,380,000 | = | 0.0% |
| Reserves | 13 | €138,000 | €138,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €138,000 | €138,000 | = | 0.0% |
| Legal reserve | 130 | €138,000 | €138,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €770,602 | €890,228 | +€119,626 | +15.5% |
| Amounts payable | 17/49 | €57,244 | €42,295 | -€14,949 | -26.1% |
| Amounts payable within one year | 42/48 | €57,244 | €42,295 | -€14,949 | -26.1% |
| Trade debts | 44 | €8,139 | €2,420 | -€5,719 | -70.3% |
| Suppliers | 440/4 | €8,139 | €2,420 | -€5,719 | -70.3% |
| Taxes, remuneration and social security | 45 | €49,105 | €39,875 | -€9,230 | -18.8% |
| Taxes | 450/3 | €49,105 | €39,875 | -€9,230 | -18.8% |
| Operating income | 70/76A | €174,344 | €181,540 | +€7,196 | +4.1% |
| Turnover | 70 | €161,434 | €168,025 | +€6,591 | +4.1% |
| Other operating income | 74 | €12,910 | €13,515 | +€605 | +4.7% |
| Operating charges | 60/66A | €104,580 | €72,760 | -€31,820 | -30.4% |
| Services and other goods | 61 | €21,913 | €4,507 | -€17,406 | -79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,676 | €54,676 | = | 0.0% |
| Other operating charges | 640/8 | €27,991 | €13,577 | -€14,414 | -51.5% |
| Operating profit (loss) | 9901 | €69,764 | €108,780 | +€39,016 | +55.9% |
| Financial income | 75/76B | €62,445 | €52,124 | -€10,321 | -16.5% |
| Recurring financial income | 75 | €62,445 | €52,124 | -€10,321 | -16.5% |
| Income from financial fixed assets | 750 | €62,445 | €52,124 | -€10,321 | -16.5% |
| Financial charges | 65/66B | €1,398 | €1,401 | +€3 | +0.2% |
| Recurring financial charges | 65 | €1,398 | €1,401 | +€3 | +0.2% |
| Other financial charges | 652/9 | €1,398 | €1,401 | +€3 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €130,811 | €159,503 | +€28,692 | +21.9% |
| Income taxes | 67/77 | €36,466 | €39,876 | +€3,410 | +9.4% |
| Taxes | 670/3 | €36,466 | €39,876 | +€3,410 | +9.4% |
| Profit (loss) for the period | 9904 | €94,345 | €119,627 | +€25,282 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €94,345 | €119,627 | +€25,282 | +26.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.