BENY'S: what changed
BENY'S
Largest movements
- Receivables within one year +€36,380
up €36,380 (+60.0%), from €60,607 to €96,987
of which Trade receivables: +€35,611
- Tax, wage and social debts +€37,375
up €37,375 (+383%), from €9,749 to €47,124
of which Taxes: +€33,770
- Advances received -€11,247
no longer reported in 2024 (was €11,247)
- Profit (loss) carried forward +€11,095
up €11,095 (+65.6%), from €16,915 to €28,009
- Other debts -€8,676
no longer reported in 2024 (was €8,676)
- Trade debts +€8,028
up €8,028 (+34.7%), from €23,142 to €31,170
- Gross operating margin +€29,016
up €29,016 (+131%), from €22,077 to €51,093
- Staff costs +€23,831
new in 2024: €23,831
- Other operating charges +€4,930
up €4,930 (+93.0%), from €5,303 to €10,233
- Taxes +€873
up €873 (+26.0%), from €3,352 to €4,225
- Financial charges +€625
up €625 (+92.5%), from €676 to €1,301
of which Financial charges: +€625
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,729 | €108,304 | +€36,575 | +51.0% |
| Fixed assets | 21/28 | €10,094 | €9,585 | -€509 | -5.0% |
| Tangible fixed assets | 22/27 | €1,016 | €507 | -€509 | -50.1% |
| Furniture and vehicles | 24 | €1,016 | €507 | -€509 | -50.1% |
| Financial fixed assets | 28 | €9,078 | €9,078 | = | 0.0% |
| Current assets | 29/58 | €61,635 | €98,718 | +€37,084 | +60.2% |
| Amounts receivable within one year | 40/41 | €60,607 | €96,987 | +€36,380 | +60.0% |
| Trade receivables | 40 | €56,972 | €92,583 | +€35,611 | +62.5% |
| Other amounts receivable | 41 | €3,636 | €4,405 | +€769 | +21.1% |
| Cash at bank and in hand | 54/58 | €1,027 | €1,731 | +€704 | +68.5% |
| Total equity and liabilities | 10/49 | €71,729 | €108,304 | +€36,575 | +51.0% |
| Equity | 10/15 | €18,915 | €30,009 | +€11,095 | +58.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,915 | €28,009 | +€11,095 | +65.6% |
| Amounts payable | 17/49 | €52,814 | €78,294 | +€25,481 | +48.2% |
| Amounts payable within one year | 42/48 | €52,814 | €78,294 | +€25,481 | +48.2% |
| Trade debts | 44 | €23,142 | €31,170 | +€8,028 | +34.7% |
| Suppliers | 440/4 | €23,142 | €31,170 | +€8,028 | +34.7% |
| Advances received on contracts in progress | 46 | €11,247 | - | -€11,247 | |
| Taxes, remuneration and social security | 45 | €9,749 | €47,124 | +€37,375 | +383% |
| Taxes | 450/3 | €9,749 | €43,520 | +€33,770 | +346% |
| Remuneration and social security | 454/9 | - | €3,605 | +€3,605 | |
| Other amounts payable | 47/48 | €8,676 | - | -€8,676 | |
| Remuneration, social security and pensions | 62 | - | €23,831 | +€23,831 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €509 | €509 | = | 0.0% |
| Other operating charges | 640/8 | €5,303 | €10,233 | +€4,930 | +93.0% |
| Gross operating margin | 9900 | €22,077 | €51,093 | +€29,016 | +131% |
| Operating profit (loss) | 9901 | €16,266 | €16,521 | +€255 | +1.6% |
| Financial income | 75/76B | €237 | €100 | -€137 | -57.7% |
| Recurring financial income | 75 | €237 | €100 | -€137 | -57.7% |
| Non-recurring financial income | 76B | €237 | €100 | -€137 | -57.7% |
| Financial charges | 65/66B | €676 | €1,301 | +€625 | +92.5% |
| Recurring financial charges | 65 | €676 | €1,301 | +€625 | +92.5% |
| Non-recurring financial charges | 66B | €676 | €1,301 | +€625 | +92.5% |
| Profit (loss) for the period before taxes | 9903 | €15,826 | €15,320 | -€507 | -3.2% |
| Income taxes | 67/77 | €3,352 | €4,225 | +€873 | +26.0% |
| Profit (loss) for the period | 9904 | €12,474 | €11,095 | -€1,380 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,474 | €11,095 | -€1,380 | -11.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.