BENATRA: 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.
BENATRA
Largest movements
- Cash -€28,131
down €28,131 (-39.1%), from €72,017 to €43,886
mainly Other debts (-€30,683) and Trade debts (-€4,884)
- Tangible fixed assets -€3,419
down €3,419 (-2.8%), from €120,549 to €117,129
of which Land and buildings: -€3,312
- Other debts -€30,683
down €30,683 (-100%), from €30,683 to €0
- Reserves +€8,091
up €8,091 (+5.6%), from €144,876 to €152,967
of which Distributable reserves: +€8,091
- Trade debts -€4,884
down €4,884 (-84.5%), from €5,778 to €895
- Current portion of long-term debt -€2,951
down €2,951 (-100%), from €2,951 to €0
- Taxes +€2,136
up €2,136 (+212%), from €1,006 to €3,142
- Depreciation -€1,804
down €1,804 (-34.5%), from €5,223 to €3,419
- Other operating charges -€1,319
down €1,319 (-19.0%), from €6,959 to €5,640
- Financial charges -€403
down €403 (-18.4%), from €2,194 to €1,791
- Gross operating margin -€352
down €352 (-1.6%), from €22,435 to €22,083
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 | €209,384 | €178,010 | -€31,374 | -15.0% |
| Fixed assets | 21/28 | €121,045 | €117,625 | -€3,419 | -2.8% |
| Tangible fixed assets | 22/27 | €120,549 | €117,129 | -€3,419 | -2.8% |
| Land and buildings | 22 | €120,441 | €117,129 | -€3,312 | -2.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €108 | €0 | -€108 | -100% |
| Financial fixed assets | 28 | €496 | €496 | = | 0.0% |
| Current assets | 29/58 | €88,340 | €60,385 | -€27,955 | -31.6% |
| Amounts receivable within one year | 40/41 | €15,618 | €15,812 | +€194 | +1.2% |
| Trade receivables | 40 | €10,494 | €282 | -€10,212 | -97.3% |
| Other amounts receivable | 41 | €5,125 | €15,530 | +€10,405 | +203% |
| Cash at bank and in hand | 54/58 | €72,017 | €43,886 | -€28,131 | -39.1% |
| Deferred charges and accrued income | 490/1 | €704 | €687 | -€17 | -2.4% |
| Total equity and liabilities | 10/49 | €209,384 | €178,010 | -€31,374 | -15.0% |
| Equity | 10/15 | €164,876 | €172,967 | +€8,091 | +4.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €144,876 | €152,967 | +€8,091 | +5.6% |
| Tax-exempt reserves | 132 | €35,500 | €35,500 | = | 0.0% |
| Distributable reserves | 133 | €109,376 | €117,467 | +€8,091 | +7.4% |
| Amounts payable | 17/49 | €44,508 | €5,044 | -€39,465 | -88.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €44,508 | €5,044 | -€39,465 | -88.7% |
| Current portion of amounts payable after more than one year | 42 | €2,951 | €0 | -€2,951 | -100% |
| Financial debts | 43 | €57 | €1 | -€56 | -98.2% |
| Credit institutions | 430/8 | €57 | €1 | -€56 | -98.2% |
| Trade debts | 44 | €5,778 | €895 | -€4,884 | -84.5% |
| Suppliers | 440/4 | €5,778 | €895 | -€4,884 | -84.5% |
| Taxes, remuneration and social security | 45 | €5,039 | €4,148 | -€891 | -17.7% |
| Taxes | 450/3 | €5,039 | €4,148 | -€891 | -17.7% |
| Other amounts payable | 47/48 | €30,683 | €0 | -€30,683 | -100% |
| Non-recurring operating income | 76A | €0 | €17,954 | +€17,954 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,223 | €3,419 | -€1,804 | -34.5% |
| Other operating charges | 640/8 | €6,959 | €5,640 | -€1,319 | -19.0% |
| Gross operating margin | 9900 | €22,435 | €22,083 | -€352 | -1.6% |
| Operating profit (loss) | 9901 | €10,253 | €13,024 | +€2,771 | +27.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,194 | €1,791 | -€403 | -18.4% |
| Recurring financial charges | 65 | €2,194 | €1,791 | -€403 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €8,059 | €11,233 | +€3,173 | +39.4% |
| Income taxes | 67/77 | €1,006 | €3,142 | +€2,136 | +212% |
| Profit (loss) for the period | 9904 | €7,053 | €8,091 | +€1,037 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,053 | €8,091 | +€1,037 | +14.7% |
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 13 October 2026 via checked.be.