Benuts Brussels: 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.
Benuts Brussels
Largest movements
- Receivables within one year +€79,961
up €79,961 (+65.3%), from €122,532 to €202,493
of which Trade receivables: +€40,381
- Cash -€12,782
down €12,782 (-50.2%), from €25,458 to €12,676
mainly Receivables within one year (-€79,961) and Tax, wage and social debts (-€4,002)
- Tangible fixed assets -€6,821
down €6,821 (-41.6%), from €16,390 to €9,570
- Other debts +€44,745
up €44,745 (+229,461%), from €20 to €44,764
- Accrued charges and deferred income +€10,865
up €10,865 (+48.3%), from €22,502 to €33,367
- Trade debts +€7,640
up €7,640 (+7.3%), from €104,768 to €112,408
- Gross operating margin -€6,091
down €6,091 (-7.3%), from €83,704 to €77,613
- Depreciation -€1,482
down €1,482 (-15.6%), from €9,473 to €7,991
- Taxes -€1,024
down €1,024 (-71.8%), from €1,426 to €402
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 | €422,818 | €481,527 | +€58,708 | +13.9% |
| Fixed assets | 21/28 | €262,424 | €254,434 | -€7,991 | -3.0% |
| Intangible fixed assets | 21 | €9,923 | €8,753 | -€1,170 | -11.8% |
| Tangible fixed assets | 22/27 | €16,390 | €9,570 | -€6,821 | -41.6% |
| Furniture and vehicles | 24 | €16,390 | €9,570 | -€6,821 | -41.6% |
| Financial fixed assets | 28 | €236,111 | €236,111 | = | 0.0% |
| Current assets | 29/58 | €160,394 | €227,093 | +€66,699 | +41.6% |
| Amounts receivable within one year | 40/41 | €122,532 | €202,493 | +€79,961 | +65.3% |
| Trade receivables | 40 | €75,155 | €115,536 | +€40,381 | +53.7% |
| Other amounts receivable | 41 | €47,377 | €86,957 | +€39,580 | +83.5% |
| Current investments | 50/53 | €10,500 | €10,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,458 | €12,676 | -€12,782 | -50.2% |
| Deferred charges and accrued income | 490/1 | €1,904 | €1,424 | -€480 | -25.2% |
| Total equity and liabilities | 10/49 | €422,818 | €481,527 | +€58,708 | +13.9% |
| Equity | 10/15 | €156,347 | €155,808 | -€539 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €148,287 | €147,748 | -€539 | -0.4% |
| Amounts payable | 17/49 | €266,471 | €325,719 | +€59,248 | +22.2% |
| Amounts payable after more than one year | 17 | €125,000 | €125,000 | = | 0.0% |
| Other amounts payable | 178/9 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €118,969 | €167,352 | +€48,383 | +40.7% |
| Trade debts | 44 | €104,768 | €112,408 | +€7,640 | +7.3% |
| Suppliers | 440/4 | €104,768 | €112,408 | +€7,640 | +7.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €14,181 | €10,180 | -€4,002 | -28.2% |
| Taxes | 450/3 | €4,890 | €1,253 | -€3,637 | -74.4% |
| Remuneration and social security | 454/9 | €9,291 | €8,927 | -€365 | -3.9% |
| Other amounts payable | 47/48 | €20 | €44,764 | +€44,745 | +229,461% |
| Accrued charges and deferred income | 492/3 | €22,502 | €33,367 | +€10,865 | +48.3% |
| Remuneration, social security and pensions | 62 | €70,065 | €69,331 | -€735 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,473 | €7,991 | -€1,482 | -15.6% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €83,704 | €77,613 | -€6,091 | -7.3% |
| Operating profit (loss) | 9901 | €4,167 | €292 | -€3,875 | -93.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +600% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +600% |
| Financial charges | 65/66B | €415 | €429 | +€14 | +3.5% |
| Recurring financial charges | 65 | €415 | €429 | +€14 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €3,752 | -€137 | -€3,889 | |
| Income taxes | 67/77 | €1,426 | €402 | -€1,024 | -71.8% |
| Profit (loss) for the period | 9904 | €2,326 | -€539 | -€2,865 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,326 | -€539 | -€2,865 |
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 14 October 2026 via checked.be.