Benechim: 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.
What changed
Benechim
NACE 46.460, Wholesale of pharmaceutical and medical goods
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€200,996
2024 · €1.6m-€1.4m
Equity
€29.5m
2024 · €29.3m+€200,996
Cash
€3.7m
2024 · €3.4m+€253,258
Balance sheet total
€33.9m
2024 · €36.4m-€2.5m
Largest movements
Assets
- Stocks and contracts -€2.7m
down €2.7m (-20.1%), from €13.3m to €10.6m
- Tangible fixed assets -€1.1m
down €1.1m (-17.2%), from €6.5m to €5.4m
of which Plant, machinery and equipment: -€952,074
- Receivables within one year +€981,402
up €981,402 (+24.3%), from €4.0m to €5.0m
of which Other amounts receivable: +€934,035
Equity and liabilities
- Trade debts -€1.7m
down €1.7m (-33.8%), from €5.1m to €3.4m
- Tax, wage and social debts -€1.1m
down €1.1m (-58.7%), from €1.8m to €741,097
of which Taxes: -€981,630
Income statement
- Turnover -€5.9m
down €5.9m (-17.0%), from €34.8m to €28.9m
- Goods and materials -€5.7m
down €5.7m (-32.5%), from €17.5m to €11.8m
of which Purchases: -€6.9m
- Taxes -€360,845
down €360,845 (-65.0%), from €554,833 to €193,988
of which Taxes: -€427,549
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.
Result 2024
€1.6m
Turnover
-€5.9m
Other operating income
-€2,978
Goods and materials
+€5.7m
Services and other goods
+€289,090
Staff costs
+€8,217
Depreciation
+€51,889
Write-downs
-€254,628
Other operating charges
-€42,414
Other operating items
-€1.5m
Financial income
+€81,164
Financial charges
-€156,510
Taxes
+€360,845
Result 2025
€200,996
Cash bridge derived
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.
From operations
+€961,702
Investment
-€708,445
Financing
€0
Cash 2024
€3.4m
From operations (derived)
+€961,702
Net result for the year
+€200,996
Depreciation
+€1.8m
Stocks and contracts
+€2.7m
Receivables within one year
-€981,402
Deferred charges and accrued income
+€55,048
Trade debts
-€1.7m
Tax, wage and social debts
-€1.1m
Advances received
+€99,000
Accrued charges and deferred income
-€56,601
Investment (derived)
-€708,445
Investment in fixed assets (net)
-€708,445
Cash 2025
€3.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,439,383 | €33,897,102 | -€2.5m | -7.0% |
| Fixed assets | 21/28 | €15,506,353 | €14,460,337 | -€1.0m | -6.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,483,925 | €5,368,605 | -€1.1m | -17.2% |
| Land and buildings | 22 | €2,768,587 | €2,581,089 | -€187,498 | -6.8% |
| Plant, machinery and equipment | 23 | €3,683,288 | €2,731,214 | -€952,074 | -25.8% |
| Furniture and vehicles | 24 | €32,051 | €24,715 | -€7,336 | -22.9% |
| Assets under construction and advance payments | 27 | - | €31,588 | +€31,588 | |
| Financial fixed assets | 28 | €9,022,428 | €9,091,732 | +€69,304 | +0.8% |
| Affiliated companies | 280/1 | €8,947,361 | €8,947,361 | = | 0.0% |
| Participating interests | 280 | €8,947,361 | €8,947,361 | = | 0.0% |
| Other financial fixed assets | 284/8 | €75,066 | €144,371 | +€69,304 | +92.3% |
| Amounts receivable and cash guarantees | 285/8 | €75,066 | €144,371 | +€69,304 | +92.3% |
| Current assets | 29/58 | €20,933,031 | €19,436,764 | -€1.5m | -7.1% |
| Stocks and contracts in progress | 3 | €13,283,974 | €10,608,097 | -€2.7m | -20.1% |
| Stocks | 30/36 | €13,283,974 | €10,608,097 | -€2.7m | -20.1% |
| Raw materials and consumables | 30/31 | €3,866,223 | €3,471,209 | -€395,015 | -10.2% |
| Work in progress | 32 | €833,653 | €1,143,710 | +€310,057 | +37.2% |
| Finished goods | 33 | €8,584,098 | €5,993,178 | -€2.6m | -30.2% |
| Amounts receivable within one year | 40/41 | €4,045,418 | €5,026,820 | +€981,402 | +24.3% |
| Trade receivables | 40 | €3,807,165 | €3,854,532 | +€47,367 | +1.2% |
| Other amounts receivable | 41 | €238,253 | €1,172,288 | +€934,035 | +392.0% |
| Cash at bank and in hand | 54/58 | €3,447,363 | €3,700,621 | +€253,258 | +7.3% |
| Deferred charges and accrued income | 490/1 | €156,275 | €101,227 | -€55,048 | -35.2% |
| Total equity and liabilities | 10/49 | €36,439,383 | €33,897,102 | -€2.5m | -7.0% |
| Equity | 10/15 | €29,286,564 | €29,487,559 | +€200,996 | +0.7% |
| Contributions | 10/11 | €628,000 | €628,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,265,097 | €1,265,097 | = | 0.0% |
| Reserves | 13 | €4,171,547 | €4,171,547 | = | 0.0% |
| Non-distributable reserves | 130/1 | €62,800 | €62,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €62,800 | €62,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,983 | €1,983 | = | 0.0% |
| Distributable reserves | 133 | €4,106,763 | €4,106,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,221,921 | €23,422,916 | +€200,996 | +0.9% |
| Amounts payable | 17/49 | €7,152,819 | €4,409,542 | -€2.7m | -38.4% |
| Amounts payable within one year | 42/48 | €6,923,734 | €4,237,057 | -€2.7m | -38.8% |
| Trade debts | 44 | €5,127,784 | €3,396,960 | -€1.7m | -33.8% |
| Suppliers | 440/4 | €5,127,784 | €3,396,960 | -€1.7m | -33.8% |
| Advances received on contracts in progress | 46 | - | €99,000 | +€99,000 | |
| Taxes, remuneration and social security | 45 | €1,795,950 | €741,097 | -€1.1m | -58.7% |
| Taxes | 450/3 | €1,171,787 | €190,157 | -€981,630 | -83.8% |
| Remuneration and social security | 454/9 | €624,163 | €550,940 | -€73,223 | -11.7% |
| Accrued charges and deferred income | 492/3 | €229,086 | €172,485 | -€56,601 | -24.7% |
| Operating income | 70/76A | €34,189,722 | €26,788,915 | -€7.4m | -21.6% |
| Turnover | 70 | €34,831,881 | €28,923,106 | -€5.9m | -17.0% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€764,085 | -€2,253,139 | -€1.5m | -194.9% |
| Other operating income | 74 | €121,926 | €118,948 | -€2,978 | -2.4% |
| Operating charges | 60/66A | €32,065,432 | €26,326,732 | -€5.7m | -17.9% |
| Goods for resale, raw materials and consumables | 60 | €17,481,055 | €11,794,509 | -€5.7m | -32.5% |
| Purchases | 600/8 | €18,333,426 | €11,403,374 | -€6.9m | -37.8% |
| Change in stocks: decrease (increase) | 609 | -€852,371 | €391,135 | +€1.2m | |
| Services and other goods | 61 | €7,967,693 | €7,678,604 | -€289,090 | -3.6% |
| Remuneration, social security and pensions | 62 | €4,758,932 | €4,750,715 | -€8,217 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,806,350 | €1,754,460 | -€51,889 | -2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€223,024 | €31,604 | +€254,628 | |
| Other operating charges | 640/8 | €274,426 | €316,840 | +€42,414 | +15.5% |
| Operating profit (loss) | 9901 | €2,124,290 | €462,183 | -€1.7m | -78.2% |
| Financial income | 75/76B | €127,532 | €208,696 | +€81,164 | +63.6% |
| Recurring financial income | 75 | €127,532 | €208,696 | +€81,164 | +63.6% |
| Income from current assets | 751 | €13,327 | €20,365 | +€7,037 | +52.8% |
| Other financial income | 752/9 | €114,204 | €188,331 | +€74,127 | +64.9% |
| Financial charges | 65/66B | €119,385 | €275,895 | +€156,510 | +131.1% |
| Recurring financial charges | 65 | €119,385 | €275,895 | +€156,510 | +131.1% |
| Debt charges | 650 | €10,110 | €11,399 | +€1,290 | +12.8% |
| Other financial charges | 652/9 | €109,275 | €264,496 | +€155,220 | +142.0% |
| Profit (loss) for the period before taxes | 9903 | €2,132,437 | €394,984 | -€1.7m | -81.5% |
| Income taxes | 67/77 | €554,833 | €193,988 | -€360,845 | -65.0% |
| Taxes | 670/3 | €621,537 | €193,988 | -€427,549 | -68.8% |
| Tax adjustments and reversals of tax provisions | 77 | €66,704 | - | -€66,704 | |
| Profit (loss) for the period | 9904 | €1,577,604 | €200,996 | -€1.4m | -87.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,577,604 | €200,996 | -€1.4m | -87.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.