BENATHA: 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.
BENATHA
Largest movements
- Tangible fixed assets +€13,087
up €13,087 (+11.5%), from €113,943 to €127,030
of which Other tangible fixed assets: +€14,712
- Deferred charges and accrued income -€10,045
down €10,045 (-37.1%), from €27,058 to €17,013
- Receivables within one year +€8,303
up €8,303 (+87.8%), from €9,455 to €17,758
of which Trade receivables: +€8,184
- Cash -€5,020
down €5,020 (-11.9%), from €42,299 to €37,279
mainly Investment in fixed assets (net) (-€29,238) and Other debts (-€11,700)
- Receivables after one year -€3,600
down €3,600 (-18.1%), from €19,900 to €16,300
- Trade debts +€26,873
up €26,873 (+356.4%), from €7,541 to €34,415
- Other debts -€11,700
down €11,700 (-66.4%), from €17,624 to €5,924
- Debts after one year -€8,148
down €8,148 (-15.3%), from €53,258 to €45,110
- Profit (loss) carried forward -€3,880
down €3,880 (-8.8%), from -€44,333 to -€48,213
- Tax, wage and social debts +€2,895
up €2,895 (+530.0%), from €546 to €3,442
- Financial charges -€839
down €839 (-17.5%), from €4,787 to €3,948
- Gross operating margin -€581
down €581 (-3.1%), from €18,941 to €18,360
- Other operating charges -€493
down €493 (-9.3%), from €5,290 to €4,797
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 | €222,210 | €224,934 | +€2,724 | +1.2% |
| Fixed assets | 21/28 | €123,429 | €136,516 | +€13,087 | +10.6% |
| Tangible fixed assets | 22/27 | €113,943 | €127,030 | +€13,087 | +11.5% |
| Land and buildings | 22 | €56,064 | €51,557 | -€4,507 | -8.0% |
| Furniture and vehicles | 24 | €5,723 | €8,605 | +€2,882 | +50.4% |
| Other tangible fixed assets | 26 | €52,156 | €66,868 | +€14,712 | +28.2% |
| Financial fixed assets | 28 | €9,486 | €9,486 | = | 0.0% |
| Current assets | 29/58 | €98,781 | €88,418 | -€10,363 | -10.5% |
| Amounts receivable after more than one year | 29 | €19,900 | €16,300 | -€3,600 | -18.1% |
| Trade receivables | 290 | €19,900 | €16,300 | -€3,600 | -18.1% |
| Amounts receivable within one year | 40/41 | €9,455 | €17,758 | +€8,303 | +87.8% |
| Trade receivables | 40 | €5,225 | €13,409 | +€8,184 | +156.7% |
| Other amounts receivable | 41 | €4,231 | €4,349 | +€118 | +2.8% |
| Current investments | 50/53 | €68 | €68 | -€0 | -0.4% |
| Cash at bank and in hand | 54/58 | €42,299 | €37,279 | -€5,020 | -11.9% |
| Deferred charges and accrued income | 490/1 | €27,058 | €17,013 | -€10,045 | -37.1% |
| Total equity and liabilities | 10/49 | €222,210 | €224,934 | +€2,724 | +1.2% |
| Equity | 10/15 | €119,229 | €112,995 | -€6,235 | -5.2% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €64,405 | €62,050 | -€2,354 | -3.7% |
| Tax-exempt reserves | 132 | €54,405 | €52,050 | -€2,354 | -4.3% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,333 | -€48,213 | -€3,880 | -8.8% |
| Provisions and deferred taxes | 16 | €14,802 | €14,017 | -€785 | -5.3% |
| Deferred taxes | 168 | €14,802 | €14,017 | -€785 | -5.3% |
| Amounts payable | 17/49 | €88,179 | €97,923 | +€9,743 | +11.0% |
| Amounts payable after more than one year | 17 | €53,258 | €45,110 | -€8,148 | -15.3% |
| Financial debts | 170/4 | €53,258 | €45,110 | -€8,148 | -15.3% |
| Amounts payable within one year | 42/48 | €33,764 | €51,928 | +€18,164 | +53.8% |
| Current portion of amounts payable after more than one year | 42 | €8,053 | €8,148 | +€95 | +1.2% |
| Trade debts | 44 | €7,541 | €34,415 | +€26,873 | +356.4% |
| Suppliers | 440/4 | €7,541 | €34,415 | +€26,873 | +356.4% |
| Taxes, remuneration and social security | 45 | €546 | €3,442 | +€2,895 | +530.0% |
| Taxes | 450/3 | €546 | €3,442 | +€2,895 | +530.0% |
| Other amounts payable | 47/48 | €17,624 | €5,924 | -€11,700 | -66.4% |
| Accrued charges and deferred income | 492/3 | €1,158 | €885 | -€273 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,054 | €16,151 | +€97 | +0.6% |
| Other operating charges | 640/8 | €5,290 | €4,797 | -€493 | -9.3% |
| Gross operating margin | 9900 | €18,941 | €18,360 | -€581 | -3.1% |
| Operating profit (loss) | 9901 | -€2,402 | -€2,587 | -€185 | -7.7% |
| Financial income | 75/76B | €5 | €19 | +€14 | +268.8% |
| Recurring financial income | 75 | €5 | €19 | +€14 | +268.8% |
| Financial charges | 65/66B | €4,787 | €3,948 | -€839 | -17.5% |
| Recurring financial charges | 65 | €4,787 | €3,948 | -€839 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,185 | -€6,517 | +€668 | +9.3% |
| Transfer from deferred taxes | 780 | €2,086 | €785 | -€1,301 | -62.4% |
| Income taxes | 67/77 | €475 | €503 | +€28 | +5.9% |
| Profit (loss) for the period | 9904 | -€5,574 | -€6,235 | -€661 | -11.9% |
| Transfer from tax-exempt reserves | 789 | €6,259 | €2,354 | -€3,904 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €685 | -€3,880 | -€4,565 |
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 9 October 2026 via checked.be.