BEnBO: 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.
What changed
BEnBO
NACE 70.200, Business and other management consultancy
financial year 2022 compared with 2021filed annual accounts (NBB)
Net result for the year
€170,476
2021 · €219,921-€49,445
Equity
€2.3m
2021 · €2.1m+€170,476
Cash
€567,143
2021 · €864,630-€297,487
Balance sheet total
€2.6m
2021 · €2.4m+€194,022
Largest movements
Assets
- Receivables after one year +€394,804
new in 2022: €394,804
- Cash -€297,487
down €297,487 (-34.4%), from €864,630 to €567,143
mainly Receivables after one year (-€394,804) and Receivables within one year (-€97,184)
- Receivables within one year +€97,184
new in 2022: €97,184
Equity and liabilities
- Profit (loss) carried forward +€170,476
up €170,476 (+10.4%), from €1.6m to €1.8m
Income statement
- Gross operating margin -€56,946
down €56,946 (-79.7%), from €71,426 to €14,480
- Purchases and services +€56,946
up €56,946 (+32.8%), from €173,374 to €230,320
- Depreciation -€5,925
down €5,925 (-71.0%), from €8,342 to €2,417
- Other operating charges -€2,821
down €2,821 (-96.5%), from €2,923 to €102
From the 2021 result to the 2022 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 2021
€219,921
Gross operating margin
-€56,946
Depreciation
+€5,925
Other operating charges
+€2,821
Financial income
-€1,015
Financial charges
-€168
Taxes
-€62
Result 2022
€170,476
raises the resultlowers the result
Derived cash bridge
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€295,550
Investment
-€1,937
Financing
+€0
Cash 2021
€864,630
From operations (derived)
-€295,550
Net result for the year
+€170,476
Depreciation
+€2,417
Receivables after one year
-€394,804
Receivables within one year
-€97,184
Trade debts
+€20,536
Tax, wage and social debts
+€132
Accrued charges and deferred income
+€2,877
Investment (derived)
-€1,937
Investment in fixed assets (net)
-€1,937
Financing
+€0
Contributions, distributions and other
+€0
Cash 2022
€567,143
brings cash intakes cash out
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,374,323 | €2,568,345 | +€194,022 | +8.2% |
| Fixed assets | 21/28 | €1,509,693 | €1,509,214 | -€479 | 0.0% |
| Tangible fixed assets | 22/27 | €4,471 | €3,992 | -€479 | -10.7% |
| Plant, machinery and equipment | 23 | - | €1,797 | +€1,797 | |
| Furniture and vehicles | 24 | €4,471 | €2,195 | -€2,277 | -50.9% |
| Financial fixed assets | 28 | €1,505,222 | €1,505,222 | = | 0.0% |
| Current assets | 29/58 | €864,630 | €1,059,131 | +€194,501 | +22.5% |
| Amounts receivable after more than one year | 29 | - | €394,804 | +€394,804 | |
| Other amounts receivable | 291 | - | €394,804 | +€394,804 | |
| Amounts receivable within one year | 40/41 | - | €97,184 | +€97,184 | |
| Other amounts receivable | 41 | - | €97,184 | +€97,184 | |
| Cash at bank and in hand | 54/58 | €864,630 | €567,143 | -€297,487 | -34.4% |
| Total equity and liabilities | 10/49 | €2,374,323 | €2,568,345 | +€194,022 | +8.2% |
| Equity | 10/15 | €2,108,067 | €2,278,543 | +€170,476 | +8.1% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €215,711 | €215,711 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €245 | €386 | +€141 | +57.5% |
| Distributable reserves | 133 | €190,466 | €190,325 | -€141 | -0.1% |
| Profit (loss) carried forward | 14 | €1,642,356 | €1,812,832 | +€170,476 | +10.4% |
| Amounts payable | 17/49 | €266,256 | €289,802 | +€23,546 | +8.8% |
| Amounts payable after more than one year | 17 | €250,000 | €250,000 | = | 0.0% |
| Financial debts | 170/4 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,133 | €36,802 | +€20,669 | +128% |
| Trade debts | 44 | €3,085 | €23,621 | +€20,536 | +666% |
| Suppliers | 440/4 | €3,085 | €23,621 | +€20,536 | +666% |
| Taxes, remuneration and social security | 45 | €13,048 | €13,180 | +€132 | +1.0% |
| Taxes | 450/3 | €12,808 | €12,880 | +€72 | +0.6% |
| Remuneration and social security | 454/9 | €240 | €300 | +€60 | +25.0% |
| Accrued charges and deferred income | 492/3 | €123 | €3,000 | +€2,877 | +2,339% |
| Turnover | 70 | €244,800 | €244,800 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €173,374 | €230,320 | +€56,946 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,342 | €2,417 | -€5,925 | -71.0% |
| Other operating charges | 640/8 | €2,923 | €102 | -€2,821 | -96.5% |
| Gross operating margin | 9900 | €71,426 | €14,480 | -€56,946 | -79.7% |
| Operating profit (loss) | 9901 | €60,161 | €11,961 | -€48,200 | -80.1% |
| Financial income | 75/76B | €170,642 | €169,627 | -€1,015 | -0.6% |
| Recurring financial income | 75 | €168,960 | €169,627 | +€667 | +0.4% |
| Non-recurring financial income | 76B | €1,682 | - | -€1,682 | |
| Financial charges | 65/66B | €10,581 | €10,749 | +€168 | +1.6% |
| Recurring financial charges | 65 | €10,581 | €10,749 | +€168 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €220,222 | €170,839 | -€49,383 | -22.4% |
| Income taxes | 67/77 | €301 | €363 | +€62 | +20.6% |
| Profit (loss) for the period | 9904 | €219,921 | €170,476 | -€49,445 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €219,921 | €170,476 | -€49,445 | -22.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.