Notes And Other Explanatory Information [Abstract]

Benefit Systems S.A. - Filing #6104100

Concept	2023-01-01 to 2023-12-31
Notes and other explanatory information [abstract]
Disclosure of allowance for credit losses [text block]
Disclosure of associates [text block]	10
Disclosure of auditors' remuneration [text block]
Disclosure of authorisation of financial statements [text block]	35
Disclosure of basis of preparation of financial statements [text block]
Disclosure of borrowing costs [text block]	Grupa nie korzysta z finansowania zewnętrznego przy wytwarzaniu wartości niematerialnych.
Disclosure of borrowings [text block]	22
Disclosure of cash and cash equivalents [text block]	15
Disclosure of cash flow statement [text block]
Disclosure of changes in accounting policies, accounting estimates and errors [text block]
Disclosure of collateral [text block]
Disclosure of commitments [text block]
Disclosure of commitments and contingent liabilities [text block]	Na dzień 31 grudnia 2023 roku, Grupa jest stroną nierozpoczętych jeszcze umów najmu lokali z przeznaczeniem na kluby fitness, nie ujętych w wycenie zobowiązań z tytułu leasingu. Potencjalne przyszłe wypływy pieniężne z tytułu tych umów szacowane są na kwotę 62 741 tys. zł (2022: 70 769 tys. zł).
Disclosure of contingent liabilities [text block]	29
Disclosure of cost of sales [text block]
Disclosure of credit risk [text block]
Disclosure of deferred income [text block]	23
Disclosure of deferred taxes [text block]	13
Disclosure of deposits from customers [text block]	20
Disclosure of depreciation and amortisation expense [text block]
Disclosure of dividends [text block]
Disclosure of earnings per share [text block]
Disclosure of employee benefits [text block]	18
Disclosure of entity's operating segments [text block]	5
Disclosure of events after reporting period [text block]	33
Disclosure of expenses [text block]
Disclosure of expenses by nature [text block]
Disclosure of fair value measurement [text block]
Disclosure of fair value of financial instruments [text block]
Disclosure of finance income [text block]	25
Disclosure of financial instruments designated at fair value through profit or loss [text block]
Disclosure of financial risk management [text block]
Disclosure of general and administrative expense [text block]
Disclosure of general information about financial statements [text block]	1
Disclosure of going concern [text block]
Disclosure of goodwill [text block]	6
Disclosure of government grants [text block]
Disclosure of impairment of assets [text block]
Disclosure of information about employees [text block]
Disclosure of information about key management personnel [text block]
Disclosure of interest expense [text block]
Disclosure of inventories [text block]	14
Disclosure of issued capital [text block]	16
Disclosure of leases [text block]	9
Disclosure of liquidity risk [text block]
Disclosure of loans and advances to customers [text block]	11
Disclosure of market risk [text block]
Disclosure of material accounting policy information [text block]
Disclosure of non-controlling interests [text block]
Disclosure of objectives, policies and processes for managing capital [text block]	32
Disclosure of other operating expense [text block]
Disclosure of other operating income [text block]	24
Disclosure of other provisions, contingent liabilities and contingent assets [text block]	19
Disclosure of profit (loss) from operating activities [text block]	Do kosztów własnych sprzedaży Grupa klasyfikuje przede wszystkim koszty wejść do obiektów sportowych prowadzonych przez partnerów programu MultiSport, koszty związane z prowadzeniem klubów własnych oraz koszty utrzymania systemu kafeteryjnego.
Disclosure of property, plant and equipment [text block]	8
Disclosure of provisions [text block]
Disclosure of research and development expense [text block]	7
Disclosure of revenue from contracts with customers [text block]
Disclosure of share-based payment arrangements [text block]
Disclosure of subsidiaries [text block]
Disclosure of tax receivables and payables [text block]