BeENT22: 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.
BeENT22
Largest movements
- Cash +€20,407
up €20,407 (+44.7%), from €45,625 to €66,032
mainly Other debts (+€48,778) and Net result for the year (+€46,998)
- Receivables within one year -€12,178
down €12,178 (-34.7%), from €35,080 to €22,902
of which Other amounts receivable: -€12,178
- Tangible fixed assets +€6,556
up €6,556 (+94.5%), from €6,940 to €13,497
of which Plant, machinery and equipment: +€8,412
- Other debts +€48,778
up €48,778, from €0 to €48,778
- Profit (loss) carried forward -€40,491
down €40,491 (-100.0%), from €40,491 to €0
- Debts after one year +€5,886
new in 2025: €5,886
- Current portion of long-term debt +€2,427
new in 2025: €2,427
- Trade debts -€1,563
down €1,563 (-15.8%), from €9,864 to €8,301
- Gross operating margin +€11,804
up €11,804 (+20.5%), from €57,636 to €69,440
- Depreciation +€4,013
up €4,013 (+164.9%), from €2,433 to €6,446
- Taxes +€2,098
up €2,098 (+17.8%), from €11,756 to €13,854
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,274 | €126,312 | +€15,038 | +13.5% |
| Fixed assets | 21/28 | €6,940 | €13,497 | +€6,556 | +94.5% |
| Tangible fixed assets | 22/27 | €6,940 | €13,497 | +€6,556 | +94.5% |
| Plant, machinery and equipment | 23 | €3,074 | €11,486 | +€8,412 | +273.7% |
| Furniture and vehicles | 24 | €3,867 | €2,011 | -€1,856 | -48.0% |
| Current assets | 29/58 | €104,333 | €112,815 | +€8,482 | +8.1% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,080 | €22,902 | -€12,178 | -34.7% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €35,080 | €22,902 | -€12,178 | -34.7% |
| Current investments | 50/53 | €13,235 | €13,235 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,625 | €66,032 | +€20,407 | +44.7% |
| Deferred charges and accrued income | 490/1 | €393 | €646 | +€253 | +64.5% |
| Total equity and liabilities | 10/49 | €111,274 | €126,312 | +€15,038 | +13.5% |
| Equity | 10/15 | €96,810 | €56,319 | -€40,491 | -41.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €54,319 | €54,319 | = | 0.0% |
| Distributable reserves | 133 | €54,319 | €54,319 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,491 | €0 | -€40,491 | -100.0% |
| Amounts payable | 17/49 | €14,464 | €69,993 | +€55,529 | +383.9% |
| Amounts payable after more than one year | 17 | - | €5,886 | +€5,886 | |
| Financial debts | 170/4 | - | €5,886 | +€5,886 | |
| Amounts payable within one year | 42/48 | €14,464 | €64,106 | +€49,642 | +343.2% |
| Current portion of amounts payable after more than one year | 42 | - | €2,427 | +€2,427 | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €9,864 | €8,301 | -€1,563 | -15.8% |
| Suppliers | 440/4 | €9,864 | €8,301 | -€1,563 | -15.8% |
| Taxes, remuneration and social security | 45 | €4,600 | €4,600 | = | 0.0% |
| Taxes | 450/3 | €2,700 | €2,700 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €48,778 | +€48,778 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,433 | €6,446 | +€4,013 | +164.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €57,636 | €69,440 | +€11,804 | +20.5% |
| Operating profit (loss) | 9901 | €54,815 | €62,594 | +€7,779 | +14.2% |
| Financial income | 75/76B | €1,113 | €1,803 | +€690 | +61.9% |
| Recurring financial income | 75 | €1,113 | €1,803 | +€690 | +61.9% |
| Financial charges | 65/66B | €3,682 | €3,545 | -€137 | -3.7% |
| Recurring financial charges | 65 | €3,682 | €3,545 | -€137 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €52,247 | €60,852 | +€8,605 | +16.5% |
| Income taxes | 67/77 | €11,756 | €13,854 | +€2,098 | +17.8% |
| Profit (loss) for the period | 9904 | €40,491 | €46,998 | +€6,507 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,491 | €46,998 | +€6,507 | +16.1% |
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 4 October 2026 via checked.be.