ELECTRICAL CONSULTING & PROJECTS - BENI: 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.
ELECTRICAL CONSULTING & PROJECTS - BENI
Largest movements
- Receivables within one year +€89,405
up €89,405 (+95.8%), from €93,293 to €182,697
of which Other amounts receivable: +€84,978
- Tangible fixed assets +€14,171
up €14,171 (+26.9%), from €52,714 to €66,885
of which Other tangible fixed assets: +€18,900
- Reserves +€68,668
up €68,668 (+21.9%), from €313,404 to €382,072
of which Distributable reserves: +€68,668
- Tax, wage and social debts +€31,287
up €31,287 (+193%), from €16,182 to €47,468
of which Taxes: +€35,737
- Gross operating margin +€29,709
up €29,709 (+37.4%), from €79,444 to €109,153
- Taxes +€9,621
up €9,621 (+48.1%), from €20,011 to €29,632
- Depreciation +€5,102
up €5,102 (+83.8%), from €6,089 to €11,191
- Financial income +€1,265
up €1,265 (+154,270%), from €1 to €1,266
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 | €348,186 | €448,140 | +€99,954 | +28.7% |
| Fixed assets | 21/28 | €52,714 | €66,885 | +€14,171 | +26.9% |
| Tangible fixed assets | 22/27 | €52,714 | €66,885 | +€14,171 | +26.9% |
| Furniture and vehicles | 24 | €14,823 | €10,094 | -€4,729 | -31.9% |
| Other tangible fixed assets | 26 | €37,891 | €56,791 | +€18,900 | +49.9% |
| Current assets | 29/58 | €295,472 | €381,255 | +€85,784 | +29.0% |
| Amounts receivable within one year | 40/41 | €93,293 | €182,697 | +€89,405 | +95.8% |
| Trade receivables | 40 | €32,122 | €36,549 | +€4,427 | +13.8% |
| Other amounts receivable | 41 | €61,171 | €146,149 | +€84,978 | +139% |
| Cash at bank and in hand | 54/58 | €202,179 | €198,558 | -€3,621 | -1.8% |
| Total equity and liabilities | 10/49 | €348,186 | €448,140 | +€99,954 | +28.7% |
| Equity | 10/15 | €332,004 | €400,672 | +€68,668 | +20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €313,404 | €382,072 | +€68,668 | +21.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,536 | €3,536 | = | 0.0% |
| Distributable reserves | 133 | €308,008 | €376,675 | +€68,668 | +22.3% |
| Amounts payable | 17/49 | €16,182 | €47,468 | +€31,287 | +193% |
| Amounts payable within one year | 42/48 | €16,182 | €47,468 | +€31,287 | +193% |
| Taxes, remuneration and social security | 45 | €16,182 | €47,468 | +€31,287 | +193% |
| Taxes | 450/3 | €9,507 | €45,243 | +€35,737 | +376% |
| Remuneration and social security | 454/9 | €6,675 | €2,225 | -€4,450 | -66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,089 | €11,191 | +€5,102 | +83.8% |
| Other operating charges | 640/8 | €817 | €731 | -€85 | -10.4% |
| Gross operating margin | 9900 | €79,444 | €109,153 | +€29,709 | +37.4% |
| Operating profit (loss) | 9901 | €72,539 | €97,231 | +€24,693 | +34.0% |
| Financial income | 75/76B | €1 | €1,266 | +€1,265 | +154,270% |
| Recurring financial income | 75 | €1 | €1,266 | +€1,265 | +154,270% |
| Financial charges | 65/66B | €468 | €198 | -€271 | -57.8% |
| Recurring financial charges | 65 | €468 | €198 | -€271 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | €72,071 | €98,299 | +€26,228 | +36.4% |
| Income taxes | 67/77 | €20,011 | €29,632 | +€9,621 | +48.1% |
| Profit (loss) for the period | 9904 | €52,060 | €68,668 | +€16,607 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,060 | €68,668 | +€16,607 | +31.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.