BENATMANE: 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.
BENATMANE
Largest movements
- Receivables within one year -€24,839
down €24,839 (-71.3%), from €34,836 to €9,997
of which Trade receivables: -€24,305
- Tangible fixed assets -€16,115
down €16,115 (-55.8%), from €28,855 to €12,740
- Cash +€4,946
up €4,946 (+81.6%), from €6,058 to €11,004
mainly Receivables within one year (+€24,839) and Depreciation (+€15,959)
- Reserves -€20,133
down €20,133 (-88.9%), from €22,656 to €2,523
- Trade debts -€9,689
down €9,689 (-63.2%), from €15,319 to €5,630
- Debts after one year -€9,575
down €9,575 (-55.7%), from €17,179 to €7,604
- Other debts +€6,617
up €6,617 (+1853.5%), from €357 to €6,974
- Tax, wage and social debts -€1,498
down €1,498 (-52.5%), from €2,853 to €1,355
of which Remuneration and social security: -€1,066
- Gross operating margin -€36,545
down €36,545, from €34,889 to -€1,656
- Taxes -€4,047
no longer reported in 2025 (was €4,047)
- Financial charges -€453
down €453 (-32.4%), from €1,400 to €947
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 | €71,416 | €36,078 | -€35,338 | -49.5% |
| Fixed assets | 21/28 | €28,855 | €12,740 | -€16,115 | -55.8% |
| Tangible fixed assets | 22/27 | €28,855 | €12,740 | -€16,115 | -55.8% |
| Furniture and vehicles | 24 | €28,855 | €12,740 | -€16,115 | -55.8% |
| Current assets | 29/58 | €42,561 | €23,338 | -€19,223 | -45.2% |
| Amounts receivable within one year | 40/41 | €34,836 | €9,997 | -€24,839 | -71.3% |
| Trade receivables | 40 | €27,869 | €3,564 | -€24,305 | -87.2% |
| Other amounts receivable | 41 | €6,967 | €6,433 | -€534 | -7.7% |
| Cash at bank and in hand | 54/58 | €6,058 | €11,004 | +€4,946 | +81.6% |
| Deferred charges and accrued income | 490/1 | €1,667 | €2,337 | +€670 | +40.2% |
| Total equity and liabilities | 10/49 | €71,416 | €36,078 | -€35,338 | -49.5% |
| Equity | 10/15 | €24,656 | €4,523 | -€20,133 | -81.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,656 | €2,523 | -€20,133 | -88.9% |
| Distributable reserves | 133 | €22,656 | €2,523 | -€20,133 | -88.9% |
| Amounts payable | 17/49 | €46,760 | €31,555 | -€15,205 | -32.5% |
| Amounts payable after more than one year | 17 | €17,179 | €7,604 | -€9,575 | -55.7% |
| Financial debts | 170/4 | €17,179 | €7,604 | -€9,575 | -55.7% |
| Amounts payable within one year | 42/48 | €29,581 | €23,534 | -€6,047 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €11,052 | €9,575 | -€1,477 | -13.4% |
| Trade debts | 44 | €15,319 | €5,630 | -€9,689 | -63.2% |
| Suppliers | 440/4 | €15,319 | €5,630 | -€9,689 | -63.2% |
| Taxes, remuneration and social security | 45 | €2,853 | €1,355 | -€1,498 | -52.5% |
| Taxes | 450/3 | €1,787 | €1,355 | -€432 | -24.2% |
| Remuneration and social security | 454/9 | €1,066 | - | -€1,066 | |
| Other amounts payable | 47/48 | €357 | €6,974 | +€6,617 | +1853.5% |
| Accrued charges and deferred income | 492/3 | - | €417 | +€417 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,121 | €15,959 | -€162 | -1.0% |
| Other operating charges | 640/8 | €362 | €388 | +€26 | +7.2% |
| Non-recurring operating charges | 66A | - | €1,183 | +€1,183 | |
| Gross operating margin | 9900 | €34,889 | -€1,656 | -€36,545 | |
| Operating profit (loss) | 9901 | €18,406 | -€19,186 | -€37,592 | |
| Financial charges | 65/66B | €1,400 | €947 | -€453 | -32.4% |
| Recurring financial charges | 65 | €1,400 | €947 | -€453 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €17,006 | -€20,133 | -€37,139 | |
| Income taxes | 67/77 | €4,047 | - | -€4,047 | |
| Profit (loss) for the period | 9904 | €12,959 | -€20,133 | -€33,092 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,959 | -€20,133 | -€33,092 |
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.