BENART CONCEPT: 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.
BENART CONCEPT
Largest movements
- Cash -€9,342
down €9,342 (-16.8%), from €55,584 to €46,242
mainly Contributions, distributions and other (-€27,500) and Trade debts (-€13,317)
- Receivables within one year -€7,184
down €7,184 (-26.9%), from €26,722 to €19,537
of which Other amounts receivable: -€12,422
- Tangible fixed assets -€4,250
down €4,250 (-46.9%), from €9,069 to €4,819
- Trade debts -€13,317
down €13,317 (-87.8%), from €15,168 to €1,851
- Other debts -€10,450
down €10,450 (-34.8%), from €30,000 to €19,550
- Tax, wage and social debts +€5,776
up €5,776 (+34.6%), from €16,678 to €22,454
of which Taxes: +€5,276
- Profit (loss) carried forward -€2,347
down €2,347 (-9.6%), from €24,529 to €22,182
- Turnover -€34,797
down €34,797 (-13.0%), from €268,170 to €233,373
- Gross operating margin -€24,611
down €24,611 (-38.4%), from €64,095 to €39,484
- Purchases and services -€14,026
down €14,026 (-6.7%), from €207,915 to €193,890
- Staff costs -€9,377
no longer reported in 2025 (was €9,377)
- Other operating charges -€4,154
down €4,154 (-73.3%), from €5,670 to €1,516
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 | €91,375 | €71,037 | -€20,338 | -22.3% |
| Fixed assets | 21/28 | €9,069 | €4,819 | -€4,250 | -46.9% |
| Tangible fixed assets | 22/27 | €9,069 | €4,819 | -€4,250 | -46.9% |
| Furniture and vehicles | 24 | €9,069 | €4,819 | -€4,250 | -46.9% |
| Current assets | 29/58 | €82,306 | €66,218 | -€16,088 | -19.5% |
| Amounts receivable within one year | 40/41 | €26,722 | €19,537 | -€7,184 | -26.9% |
| Trade receivables | 40 | €2,156 | €7,394 | +€5,238 | +243% |
| Other amounts receivable | 41 | €24,566 | €12,144 | -€12,422 | -50.6% |
| Cash at bank and in hand | 54/58 | €55,584 | €46,242 | -€9,342 | -16.8% |
| Deferred charges and accrued income | 490/1 | - | €438 | +€438 | |
| Total equity and liabilities | 10/49 | €91,375 | €71,037 | -€20,338 | -22.3% |
| Equity | 10/15 | €29,529 | €27,182 | -€2,347 | -7.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,529 | €22,182 | -€2,347 | -9.6% |
| Amounts payable | 17/49 | €61,846 | €43,855 | -€17,991 | -29.1% |
| Amounts payable within one year | 42/48 | €61,846 | €43,855 | -€17,991 | -29.1% |
| Trade debts | 44 | €15,168 | €1,851 | -€13,317 | -87.8% |
| Suppliers | 440/4 | €15,168 | €1,851 | -€13,317 | -87.8% |
| Taxes, remuneration and social security | 45 | €16,678 | €22,454 | +€5,776 | +34.6% |
| Taxes | 450/3 | €15,451 | €20,726 | +€5,276 | +34.1% |
| Remuneration and social security | 454/9 | €1,227 | €1,727 | +€500 | +40.7% |
| Other amounts payable | 47/48 | €30,000 | €19,550 | -€10,450 | -34.8% |
| Turnover | 70 | €268,170 | €233,373 | -€34,797 | -13.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €207,915 | €193,890 | -€14,026 | -6.7% |
| Remuneration, social security and pensions | 62 | €9,377 | - | -€9,377 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,250 | €4,250 | = | 0.0% |
| Other operating charges | 640/8 | €5,670 | €1,516 | -€4,154 | -73.3% |
| Gross operating margin | 9900 | €64,095 | €39,484 | -€24,611 | -38.4% |
| Operating profit (loss) | 9901 | €44,798 | €33,717 | -€11,080 | -24.7% |
| Financial income | 75/76B | €586 | - | -€586 | |
| Recurring financial income | 75 | €586 | - | -€586 | |
| Financial charges | 65/66B | €168 | €180 | +€13 | +7.6% |
| Recurring financial charges | 65 | €168 | €180 | +€13 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €45,216 | €33,537 | -€11,679 | -25.8% |
| Income taxes | 67/77 | €11,304 | €8,384 | -€2,920 | -25.8% |
| Profit (loss) for the period | 9904 | €33,912 | €25,153 | -€8,759 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,912 | €25,153 | -€8,759 | -25.8% |
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 28 October 2026 via checked.be.