The Benefit Project: 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.
The Benefit Project
Largest movements
- Formation expenses +€6,250
new in 2024: €6,250
- Receivables within one year -€2,800
no longer reported in 2024 (was €2,800)
of which Trade receivables: -€2,642
- Cash -€2,453
no longer reported in 2024 (was €2,453)
- Tangible fixed assets -€230
no longer reported in 2024 (was €230)
- Profit (loss) carried forward +€6,872
no longer reported in 2024 (was -€6,872)
- Short-term financial debts -€5,156
no longer reported in 2024 (was €5,156)
- Trade debts -€718
no longer reported in 2024 (was €718)
- Other debts -€282
no longer reported in 2024 (was €282)
- Gross operating margin +€1,901
no longer reported in 2024 (was -€1,901)
- Other operating charges -€410
no longer reported in 2024 (was €410)
- Depreciation -€352
no longer reported in 2024 (was €352)
- Financial charges -€291
no longer reported in 2024 (was €291)
From the 2022 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,484 | €6,250 | +€766 | +14.0% |
| Formation expenses | 20 | - | €6,250 | +€6,250 | |
| Fixed assets | 21/28 | €231 | - | -€231 | |
| Tangible fixed assets | 22/27 | €230 | - | -€230 | |
| Furniture and vehicles | 24 | €230 | - | -€230 | |
| Financial fixed assets | 28 | €1 | - | -€1 | |
| Current assets | 29/58 | €5,253 | - | -€5,253 | |
| Amounts receivable within one year | 40/41 | €2,800 | - | -€2,800 | |
| Trade receivables | 40 | €2,642 | - | -€2,642 | |
| Other amounts receivable | 41 | €158 | - | -€158 | |
| Cash at bank and in hand | 54/58 | €2,453 | - | -€2,453 | |
| Total equity and liabilities | 10/49 | €5,484 | €6,250 | +€766 | +14.0% |
| Equity | 10/15 | -€672 | €6,250 | +€6,922 | |
| Contributions | 10/11 | €6,200 | €6,250 | +€50 | +0.8% |
| Profit (loss) carried forward | 14 | -€6,872 | - | +€6,872 | |
| Amounts payable | 17/49 | €6,156 | - | -€6,156 | |
| Amounts payable within one year | 42/48 | €6,156 | - | -€6,156 | |
| Financial debts | 43 | €5,156 | - | -€5,156 | |
| Credit institutions | 430/8 | €5,156 | - | -€5,156 | |
| Trade debts | 44 | €718 | - | -€718 | |
| Suppliers | 440/4 | €718 | - | -€718 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €282 | - | -€282 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352 | - | -€352 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €410 | - | -€410 | |
| Gross operating margin | 9900 | -€1,901 | - | +€1,901 | |
| Operating profit (loss) | 9901 | -€2,662 | - | +€2,662 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €291 | - | -€291 | |
| Recurring financial charges | 65 | €291 | - | -€291 | |
| Profit (loss) for the period before taxes | 9903 | -€2,954 | - | +€2,954 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,954 | - | +€2,954 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,954 | - | +€2,954 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.