Benaturals: 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.
Benaturals
Largest movements
- Stocks and contracts -€6,869
down €6,869 (-30.3%), from €22,652 to €15,782
- Cash +€4,621
up €4,621 (+7.0%), from €65,885 to €70,505
mainly Stocks and contracts (+€6,869) and Receivables within one year (+€1,888)
- Receivables within one year -€1,888
down €1,888 (-82.0%), from €2,302 to €414
of which Trade receivables: -€2,029
- Tangible fixed assets -€972
no longer reported in 2025 (was €972)
- Trade debts -€3,871
down €3,871 (-98.9%), from €3,916 to €45
- Other debts -€1,520
no longer reported in 2025 (was €1,520)
- Turnover -€47,008
down €47,008 (-35.1%), from €133,766 to €86,758
- Purchases and services -€34,020
down €34,020 (-29.1%), from €116,909 to €82,888
- Gross operating margin -€12,988
down €12,988 (-77.0%), from €16,858 to €3,869
- Taxes -€3,229
down €3,229 (-98.5%), from €3,279 to €50
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 | €91,811 | €86,702 | -€5,109 | -5.6% |
| Fixed assets | 21/28 | €972 | - | -€972 | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €972 | - | -€972 | |
| Other tangible fixed assets | 26 | €972 | - | -€972 | |
| Current assets | 29/58 | €90,839 | €86,702 | -€4,137 | -4.6% |
| Stocks and contracts in progress | 3 | €22,652 | €15,782 | -€6,869 | -30.3% |
| Stocks | 30/36 | €22,652 | €15,782 | -€6,869 | -30.3% |
| Amounts receivable within one year | 40/41 | €2,302 | €414 | -€1,888 | -82.0% |
| Trade receivables | 40 | €2,029 | - | -€2,029 | |
| Other amounts receivable | 41 | €273 | €414 | +€141 | +51.7% |
| Cash at bank and in hand | 54/58 | €65,885 | €70,505 | +€4,621 | +7.0% |
| Total equity and liabilities | 10/49 | €91,811 | €86,702 | -€5,109 | -5.6% |
| Equity | 10/15 | €51,912 | €51,979 | +€66 | +0.1% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,712 | €35,779 | +€66 | +0.2% |
| Amounts payable | 17/49 | €39,899 | €34,723 | -€5,175 | -13.0% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,427 | €5,926 | -€5,501 | -48.1% |
| Trade debts | 44 | €3,916 | €45 | -€3,871 | -98.9% |
| Suppliers | 440/4 | €3,916 | €45 | -€3,871 | -98.9% |
| Advances received on contracts in progress | 46 | - | €801 | +€801 | |
| Taxes, remuneration and social security | 45 | €5,991 | €5,080 | -€911 | -15.2% |
| Taxes | 450/3 | €5,991 | €5,080 | -€911 | -15.2% |
| Other amounts payable | 47/48 | €1,520 | - | -€1,520 | |
| Accrued charges and deferred income | 492/3 | €3,472 | €3,797 | +€325 | +9.4% |
| Turnover | 70 | €133,766 | €86,758 | -€47,008 | -35.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €116,909 | €82,888 | -€34,020 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €973 | €972 | -€1 | -0.1% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €16,858 | €3,869 | -€12,988 | -77.0% |
| Operating profit (loss) | 9901 | €15,497 | €2,897 | -€12,600 | -81.3% |
| Financial charges | 65/66B | €2,803 | €2,781 | -€22 | -0.8% |
| Recurring financial charges | 65 | €2,803 | €2,781 | -€22 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €12,694 | €116 | -€12,578 | -99.1% |
| Income taxes | 67/77 | €3,279 | €50 | -€3,229 | -98.5% |
| Profit (loss) for the period | 9904 | €9,415 | €66 | -€9,349 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,415 | €66 | -€9,349 | -99.3% |
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 23 October 2026 via checked.be.