Benaerens Kris: 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.
Benaerens Kris
Largest movements
- Current investments +€35,084
up €35,084 (+54.0%), from €64,916 to €100,000
- Tangible fixed assets -€29,956
down €29,956 (-29.4%), from €101,831 to €71,875
of which Furniture and vehicles: -€29,078
- Receivables within one year +€25,094
up €25,094 (+26.5%), from €94,595 to €119,690
of which Other amounts receivable: +€28,821
- Cash +€18,222
up €18,222 (+12.5%), from €145,981 to €164,203
mainly Net result for the year (+€38,749) and Investment in fixed assets (net) (+€21,964)
- Reserves +€38,749
up €38,749 (+18.1%), from €214,554 to €253,303
- Debts after one year +€13,950
up €13,950 (+69.2%), from €20,157 to €34,106
- Short-term financial debts -€5,061
down €5,061 (-100%), from €5,061 to €0
- Gross operating margin +€11,812
up €11,812 (+13.2%), from €89,322 to €101,133
- Depreciation -€10,135
down €10,135 (-55.9%), from €18,127 to €7,992
- Taxes -€5,423
down €5,423 (-26.4%), from €20,542 to €15,119
- Financial income -€1,425
down €1,425 (-44.7%), from €3,186 to €1,761
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 | €409,819 | €457,846 | +€48,027 | +11.7% |
| Fixed assets | 21/28 | €101,871 | €71,915 | -€29,956 | -29.4% |
| Tangible fixed assets | 22/27 | €101,831 | €71,875 | -€29,956 | -29.4% |
| Plant, machinery and equipment | 23 | €753 | €441 | -€312 | -41.5% |
| Furniture and vehicles | 24 | €98,813 | €69,735 | -€29,078 | -29.4% |
| Other tangible fixed assets | 26 | €2,265 | €1,699 | -€566 | -25.0% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €307,947 | €385,931 | +€77,984 | +25.3% |
| Amounts receivable within one year | 40/41 | €94,595 | €119,690 | +€25,094 | +26.5% |
| Trade receivables | 40 | €20,933 | €17,206 | -€3,727 | -17.8% |
| Other amounts receivable | 41 | €73,662 | €102,483 | +€28,821 | +39.1% |
| Current investments | 50/53 | €64,916 | €100,000 | +€35,084 | +54.0% |
| Cash at bank and in hand | 54/58 | €145,981 | €164,203 | +€18,222 | +12.5% |
| Deferred charges and accrued income | 490/1 | €2,455 | €2,039 | -€417 | -17.0% |
| Total equity and liabilities | 10/49 | €409,819 | €457,846 | +€48,027 | +11.7% |
| Equity | 10/15 | €364,873 | €403,623 | +€38,749 | +10.6% |
| Reserves | 13 | €214,554 | €253,303 | +€38,749 | +18.1% |
| Distributable reserves | 133 | €214,554 | €253,303 | +€38,749 | +18.1% |
| Profit (loss) carried forward | 14 | €150,319 | €150,319 | = | 0.0% |
| Amounts payable | 17/49 | €44,945 | €54,223 | +€9,278 | +20.6% |
| Amounts payable after more than one year | 17 | €20,157 | €34,106 | +€13,950 | +69.2% |
| Financial debts | 170/4 | €20,157 | €34,106 | +€13,950 | +69.2% |
| Amounts payable within one year | 42/48 | €24,789 | €20,117 | -€4,672 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €12,019 | €13,203 | +€1,184 | +9.9% |
| Financial debts | 43 | €5,061 | €0 | -€5,061 | -100% |
| Credit institutions | 430/8 | €5,061 | €0 | -€5,061 | -100% |
| Trade debts | 44 | €2,417 | €3,039 | +€623 | +25.8% |
| Suppliers | 440/4 | €2,417 | €3,039 | +€623 | +25.8% |
| Taxes, remuneration and social security | 45 | €5,293 | €3,875 | -€1,418 | -26.8% |
| Taxes | 450/3 | €5,293 | €3,875 | -€1,418 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,127 | €7,992 | -€10,135 | -55.9% |
| Other operating charges | 640/8 | €401 | €400 | -€2 | -0.4% |
| Non-recurring operating charges | 66A | - | €39,740 | +€39,740 | |
| Gross operating margin | 9900 | €89,322 | €101,133 | +€11,812 | +13.2% |
| Operating profit (loss) | 9901 | €70,794 | €53,001 | -€17,793 | -25.1% |
| Financial income | 75/76B | €3,186 | €1,761 | -€1,425 | -44.7% |
| Recurring financial income | 75 | €3,186 | €1,761 | -€1,425 | -44.7% |
| Financial charges | 65/66B | €509 | €894 | +€385 | +75.6% |
| Recurring financial charges | 65 | €509 | €894 | +€385 | +75.6% |
| Profit (loss) for the period before taxes | 9903 | €73,470 | €53,868 | -€19,603 | -26.7% |
| Income taxes | 67/77 | €20,542 | €15,119 | -€5,423 | -26.4% |
| Profit (loss) for the period | 9904 | €52,929 | €38,749 | -€14,179 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,929 | €38,749 | -€14,179 | -26.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.