BENATS: 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.
What changed
BENATS
NACE 01.240, Growing of pome and stone fruits
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€232
2024 · €51,855-€51,624
Equity
€52,408
2024 · €52,177+€232
Cash
€79,797
2024 · €81,936-€2,139
Balance sheet total
€487,335
2024 · €414,486+€72,850
Largest movements
Assets
- Tangible fixed assets +€82,623
up €82,623 (+29.2%), from €282,587 to €365,210
of which Land and buildings: +€85,956
- Stocks and contracts -€13,468
down €13,468 (-54.5%), from €24,700 to €11,232
of which Stocks: -€13,468
Equity and liabilities
- Debts after one year +€69,333
up €69,333 (+34.7%), from €200,000 to €269,333
- Trade debts -€7,619
down €7,619 (-67.5%), from €11,287 to €3,668
- Current portion of long-term debt +€5,333
new in 2025: €5,333
Income statement
- Gross operating margin -€40,699
down €40,699 (-37.9%), from €107,520 to €66,822
- Depreciation +€3,902
up €3,902 (+8.1%), from €48,062 to €51,965
- Staff costs -€2,426
down €2,426 (-46.7%), from €5,197 to €2,771
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.
Result 2024
€51,855
Gross operating margin
-€40,699
Staff costs
+€2,426
Depreciation
-€3,902
Other operating charges
-€324
Other operating items
-€8,000
Financial income
-€619
Financial charges
-€416
Taxes
-€90
Result 2025
€232
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.
From operations
+€57,782
Investment
-€134,588
Financing
+€74,667
Cash 2024
€81,936
From operations (derived)
+€57,782
Net result for the year
+€232
Depreciation
+€51,965
Stocks and contracts
+€13,468
Receivables within one year
-€3,810
Deferred charges and accrued income
-€2,024
Trade debts
-€7,619
Tax, wage and social debts
+€1,488
Other debts
+€3,676
Accrued charges and deferred income
+€407
Investment (derived)
-€134,588
Investment in fixed assets (net)
-€134,588
Financing
+€74,667
Debts after one year
+€69,333
Current portion of long-term debt
+€5,333
Cash 2025
€79,797
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €414,486 | €487,335 | +€72,850 | +17.6% |
| Fixed assets | 21/28 | €282,737 | €365,360 | +€82,623 | +29.2% |
| Tangible fixed assets | 22/27 | €282,587 | €365,210 | +€82,623 | +29.2% |
| Land and buildings | 22 | €186,044 | €272,000 | +€85,956 | +46.2% |
| Plant, machinery and equipment | 23 | €52,089 | €64,077 | +€11,988 | +23.0% |
| Furniture and vehicles | 24 | €44,454 | €29,133 | -€15,321 | -34.5% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €131,749 | €121,975 | -€9,773 | -7.4% |
| Stocks and contracts in progress | 3 | €24,700 | €11,232 | -€13,468 | -54.5% |
| Stocks | 30/36 | €24,700 | €11,232 | -€13,468 | -54.5% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €22,607 | €26,417 | +€3,810 | +16.9% |
| Trade receivables | 40 | €19,695 | €18,973 | -€722 | -3.7% |
| Other amounts receivable | 41 | €2,912 | €7,444 | +€4,532 | +155.6% |
| Cash at bank and in hand | 54/58 | €81,936 | €79,797 | -€2,139 | -2.6% |
| Deferred charges and accrued income | 490/1 | €2,505 | €4,529 | +€2,024 | +80.8% |
| Total equity and liabilities | 10/49 | €414,486 | €487,335 | +€72,850 | +17.6% |
| Equity | 10/15 | €52,177 | €52,408 | +€232 | +0.4% |
| Contributions | 10/11 | €195,125 | €195,125 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,948 | -€142,717 | +€232 | +0.2% |
| Amounts payable | 17/49 | €362,309 | €434,927 | +€72,618 | +20.0% |
| Amounts payable after more than one year | 17 | €200,000 | €269,333 | +€69,333 | +34.7% |
| Financial debts | 170/4 | €200,000 | €269,333 | +€69,333 | +34.7% |
| Amounts payable within one year | 42/48 | €162,309 | €165,187 | +€2,878 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | - | €5,333 | +€5,333 | |
| Trade debts | 44 | €11,287 | €3,668 | -€7,619 | -67.5% |
| Suppliers | 440/4 | €11,287 | €3,668 | -€7,619 | -67.5% |
| Taxes, remuneration and social security | 45 | €2,952 | €4,440 | +€1,488 | +50.4% |
| Taxes | 450/3 | €2,600 | €2,890 | +€290 | +11.2% |
| Remuneration and social security | 454/9 | €352 | €1,550 | +€1,198 | +339.9% |
| Other amounts payable | 47/48 | €148,070 | €151,746 | +€3,676 | +2.5% |
| Accrued charges and deferred income | 492/3 | - | €407 | +€407 | |
| Remuneration, social security and pensions | 62 | €5,197 | €2,771 | -€2,426 | -46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,062 | €51,965 | +€3,902 | +8.1% |
| Other operating charges | 640/8 | €1,636 | €1,960 | +€324 | +19.8% |
| Non-recurring operating charges | 66A | - | €8,000 | +€8,000 | |
| Gross operating margin | 9900 | €107,520 | €66,822 | -€40,699 | -37.9% |
| Operating profit (loss) | 9901 | €52,625 | €2,126 | -€50,499 | -96.0% |
| Financial income | 75/76B | €909 | €290 | -€619 | -68.1% |
| Recurring financial income | 75 | €4 | €290 | +€286 | +8092.1% |
| Non-recurring financial income | 76B | €905 | €0 | -€905 | -100.0% |
| Financial charges | 65/66B | €1,166 | €1,582 | +€416 | +35.7% |
| Recurring financial charges | 65 | €166 | €1,582 | +€1,416 | +850.8% |
| Non-recurring financial charges | 66B | €1,000 | €0 | -€1,000 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €52,367 | €833 | -€51,534 | -98.4% |
| Income taxes | 67/77 | €512 | €602 | +€90 | +17.6% |
| Profit (loss) for the period | 9904 | €51,855 | €232 | -€51,624 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,855 | €232 | -€51,624 | -99.6% |
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 3 October 2026 via checked.be.