BENA MEDICAL: 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.
BENA MEDICAL
Largest movements
- Cash -€137,092
down €137,092 (-52.0%), from €263,759 to €126,667
mainly Other debts (-€136,024) and Tax, wage and social debts (-€50,099)
- Receivables within one year +€22,868
up €22,868 (+71.5%), from €31,993 to €54,861
- Intangible fixed assets -€20,000
down €20,000 (-28.8%), from €69,425 to €49,425
- Tangible fixed assets -€3,981
down €3,981 (-19.9%), from €20,015 to €16,034
of which Furniture and vehicles: -€2,855
- Other debts -€136,024
down €136,024 (-99.5%), from €136,741 to €717
- Profit (loss) carried forward +€77,831
up €77,831 (+172%), from €45,165 to €122,996
- Tax, wage and social debts -€50,099
no longer reported in 2025 (was €50,099)
- Accrued charges and deferred income -€15,401
down €15,401 (-92.3%), from €16,694 to €1,294
- Trade debts -€11,682
down €11,682 (-87.4%), from €13,374 to €1,691
- Gross operating margin +€44,240
up €44,240 (+50.9%), from €86,931 to €131,171
- Taxes +€10,553
up €10,553 (+81.1%), from €13,007 to €23,560
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.
Derived cash bridge
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 | €386,401 | €247,687 | -€138,714 | -35.9% |
| Fixed assets | 21/28 | €89,440 | €66,159 | -€23,281 | -26.0% |
| Intangible fixed assets | 21 | €69,425 | €49,425 | -€20,000 | -28.8% |
| Tangible fixed assets | 22/27 | €20,015 | €16,034 | -€3,981 | -19.9% |
| Plant, machinery and equipment | 23 | €3,178 | €2,051 | -€1,127 | -35.5% |
| Furniture and vehicles | 24 | €16,838 | €13,983 | -€2,855 | -17.0% |
| Financial fixed assets | 28 | - | €700 | +€700 | |
| Current assets | 29/58 | €296,961 | €181,528 | -€115,433 | -38.9% |
| Amounts receivable within one year | 40/41 | €31,993 | €54,861 | +€22,868 | +71.5% |
| Other amounts receivable | 41 | €31,993 | €54,861 | +€22,868 | +71.5% |
| Cash at bank and in hand | 54/58 | €263,759 | €126,667 | -€137,092 | -52.0% |
| Deferred charges and accrued income | 490/1 | €1,209 | - | -€1,209 | |
| Total equity and liabilities | 10/49 | €386,401 | €247,687 | -€138,714 | -35.9% |
| Equity | 10/15 | €154,778 | €232,610 | +€77,831 | +50.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €99,614 | €99,614 | = | 0.0% |
| Distributable reserves | 133 | €99,614 | €99,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,165 | €122,996 | +€77,831 | +172% |
| Amounts payable | 17/49 | €231,623 | €15,077 | -€216,545 | -93.5% |
| Amounts payable within one year | 42/48 | €214,928 | €13,784 | -€201,144 | -93.6% |
| Current portion of amounts payable after more than one year | 42 | €14,715 | €11,376 | -€3,339 | -22.7% |
| Trade debts | 44 | €13,374 | €1,691 | -€11,682 | -87.4% |
| Suppliers | 440/4 | €13,374 | €1,691 | -€11,682 | -87.4% |
| Taxes, remuneration and social security | 45 | €50,099 | - | -€50,099 | |
| Taxes | 450/3 | €50,099 | - | -€50,099 | |
| Other amounts payable | 47/48 | €136,741 | €717 | -€136,024 | -99.5% |
| Accrued charges and deferred income | 492/3 | €16,694 | €1,294 | -€15,401 | -92.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,068 | €28,006 | +€937 | +3.5% |
| Other operating charges | 640/8 | €1,102 | €701 | -€402 | -36.4% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €86,931 | €131,171 | +€44,240 | +50.9% |
| Operating profit (loss) | 9901 | €58,697 | €102,465 | +€43,767 | +74.6% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €526 | €1,083 | +€557 | +106% |
| Recurring financial charges | 65 | €526 | €1,083 | +€557 | +106% |
| Profit (loss) for the period before taxes | 9903 | €58,172 | €101,391 | +€43,220 | +74.3% |
| Income taxes | 67/77 | €13,007 | €23,560 | +€10,553 | +81.1% |
| Profit (loss) for the period | 9904 | €45,165 | €77,831 | +€32,666 | +72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,165 | €77,831 | +€32,666 | +72.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.