Benar Impex: 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.
Benar Impex
Largest movements
- Financial fixed assets +€194,592
up €194,592 (+11056.3%), from €1,760 to €196,352
- Stocks and contracts +€24,136
new in 2025: €24,136
- Receivables within one year +€5,054
up €5,054 (+49.9%), from €10,125 to €15,179
of which Trade receivables: +€4,612
- Cash -€2,425
down €2,425 (-100.0%), from €2,425 to €0
mainly Investment in fixed assets (net) (-€194,592) and Stocks and contracts (-€24,136)
- Other debts +€179,527
up €179,527 (+3635.9%), from €4,938 to €184,465
- Debts after one year +€16,399
new in 2025: €16,399
- Current portion of long-term debt +€9,702
new in 2025: €9,702
- Short-term financial debts +€9,286
new in 2025: €9,286
- Tax, wage and social debts +€3,740
up €3,740 (+120.0%), from €3,117 to €6,857
- Financial charges +€8,828
up €8,828 (+6376.2%), from €138 to €8,967
- Gross operating margin -€1,297
down €1,297 (-9.2%), from €14,061 to €12,764
- Taxes -€462
down €462 (-21.0%), from €2,198 to €1,736
- Other operating charges +€441
up €441 (+45.1%), from €978 to €1,419
- Financial income +€309
up €309 (+119.1%), from €260 to €569
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 | €14,755 | €238,017 | +€223,262 | +1513.1% |
| Fixed assets | 21/28 | €1,760 | €196,352 | +€194,592 | +11056.3% |
| Financial fixed assets | 28 | €1,760 | €196,352 | +€194,592 | +11056.3% |
| Current assets | 29/58 | €12,995 | €41,666 | +€28,671 | +220.6% |
| Stocks and contracts in progress | 3 | - | €24,136 | +€24,136 | |
| Stocks | 30/36 | - | €24,136 | +€24,136 | |
| Amounts receivable within one year | 40/41 | €10,125 | €15,179 | +€5,054 | +49.9% |
| Trade receivables | 40 | €3,680 | €8,292 | +€4,612 | +125.3% |
| Other amounts receivable | 41 | €6,445 | €6,887 | +€442 | +6.9% |
| Cash at bank and in hand | 54/58 | €2,425 | €0 | -€2,425 | -100.0% |
| Deferred charges and accrued income | 490/1 | €445 | €2,350 | +€1,905 | +428.0% |
| Total equity and liabilities | 10/49 | €14,755 | €238,017 | +€223,262 | +1513.1% |
| Equity | 10/15 | €6,000 | €7,212 | +€1,212 | +20.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €1,212 | +€1,212 | |
| Amounts payable | 17/49 | €8,755 | €230,806 | +€222,051 | +2536.3% |
| Amounts payable after more than one year | 17 | - | €16,399 | +€16,399 | |
| Financial debts | 170/4 | - | €16,399 | +€16,399 | |
| Amounts payable within one year | 42/48 | €8,755 | €214,407 | +€205,652 | +2349.0% |
| Current portion of amounts payable after more than one year | 42 | - | €9,702 | +€9,702 | |
| Financial debts | 43 | - | €9,286 | +€9,286 | |
| Credit institutions | 430/8 | - | €9,286 | +€9,286 | |
| Trade debts | 44 | €700 | €4,097 | +€3,397 | +485.0% |
| Suppliers | 440/4 | €700 | €4,097 | +€3,397 | +485.0% |
| Taxes, remuneration and social security | 45 | €3,117 | €6,857 | +€3,740 | +120.0% |
| Taxes | 450/3 | €3,117 | €6,857 | +€3,740 | +120.0% |
| Other amounts payable | 47/48 | €4,938 | €184,465 | +€179,527 | +3635.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €978 | €1,419 | +€441 | +45.1% |
| Gross operating margin | 9900 | €14,061 | €12,764 | -€1,297 | -9.2% |
| Operating profit (loss) | 9901 | €13,084 | €11,346 | -€1,738 | -13.3% |
| Financial income | 75/76B | €260 | €569 | +€309 | +119.1% |
| Recurring financial income | 75 | €260 | €569 | +€309 | +119.1% |
| Financial charges | 65/66B | €138 | €8,967 | +€8,828 | +6376.2% |
| Recurring financial charges | 65 | €138 | €8,967 | +€8,828 | +6376.2% |
| Profit (loss) for the period before taxes | 9903 | €13,205 | €2,948 | -€10,257 | -77.7% |
| Income taxes | 67/77 | €2,198 | €1,736 | -€462 | -21.0% |
| Profit (loss) for the period | 9904 | €11,007 | €1,212 | -€9,796 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,007 | €1,212 | -€9,796 | -89.0% |
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 5 October 2026 via checked.be.