BENAUTO: 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.
BENAUTO
Largest movements
- Tangible fixed assets -€12,902
down €12,902 (-1.4%), from €918,300 to €905,399
of which Land and buildings: -€12,902
- Profit (loss) carried forward +€38,656
up €38,656 (+11.2%), from -€344,068 to -€305,412
- Debts after one year -€31,145
down €31,145 (-19.4%), from €160,145 to €129,000
- Other debts -€17,149
down €17,149 (-52.0%), from €32,961 to €15,812
- Depreciation -€5,654
down €5,654 (-30.5%), from €18,555 to €12,902
- Taxes +€4,728
up €4,728 (+55.6%), from €8,500 to €13,228
- Gross operating margin -€2,523
down €2,523 (-3.2%), from €78,415 to €75,893
- Financial income +€881
new in 2025: €881
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 | €935,990 | €928,274 | -€7,716 | -0.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €918,756 | €905,855 | -€12,902 | -1.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €918,300 | €905,399 | -€12,902 | -1.4% |
| Land and buildings | 22 | €918,300 | €905,399 | -€12,902 | -1.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €456 | €456 | = | 0.0% |
| Current assets | 29/58 | €17,234 | €22,419 | +€5,185 | +30.1% |
| Amounts receivable within one year | 40/41 | €14,257 | €20,668 | +€6,411 | +45.0% |
| Trade receivables | 40 | €13,498 | €20,368 | +€6,870 | +50.9% |
| Other amounts receivable | 41 | €759 | €300 | -€459 | -60.4% |
| Cash at bank and in hand | 54/58 | €2,976 | €1,751 | -€1,226 | -41.2% |
| Total equity and liabilities | 10/49 | €935,990 | €928,274 | -€7,716 | -0.8% |
| Equity | 10/15 | €697,946 | €736,602 | +€38,656 | +5.5% |
| Contributions | 10/11 | €61,527 | €61,527 | = | 0.0% |
| Revaluation surpluses | 12 | €592,888 | €592,888 | = | 0.0% |
| Reserves | 13 | €387,598 | €387,598 | = | 0.0% |
| Distributable reserves | 133 | €387,598 | €387,598 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€344,068 | -€305,412 | +€38,656 | +11.2% |
| Amounts payable | 17/49 | €238,044 | €191,672 | -€46,372 | -19.5% |
| Amounts payable after more than one year | 17 | €160,145 | €129,000 | -€31,145 | -19.4% |
| Financial debts | 170/4 | €160,145 | €129,000 | -€31,145 | -19.4% |
| Amounts payable within one year | 42/48 | €77,900 | €62,672 | -€15,228 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €33,194 | €31,741 | -€1,453 | -4.4% |
| Trade debts | 44 | €4,445 | €940 | -€3,505 | -78.8% |
| Suppliers | 440/4 | €4,445 | €940 | -€3,505 | -78.8% |
| Taxes, remuneration and social security | 45 | €7,300 | €14,179 | +€6,879 | +94.2% |
| Taxes | 450/3 | €7,300 | €14,179 | +€6,879 | +94.2% |
| Other amounts payable | 47/48 | €32,961 | €15,812 | -€17,149 | -52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,555 | €12,902 | -€5,654 | -30.5% |
| Other operating charges | 640/8 | €10,229 | €10,577 | +€349 | +3.4% |
| Gross operating margin | 9900 | €78,415 | €75,893 | -€2,523 | -3.2% |
| Operating profit (loss) | 9901 | €49,632 | €52,414 | +€2,783 | +5.6% |
| Financial income | 75/76B | - | €881 | +€881 | |
| Recurring financial income | 75 | - | €881 | +€881 | |
| Financial charges | 65/66B | €2,066 | €1,412 | -€654 | -31.7% |
| Recurring financial charges | 65 | €2,066 | €1,412 | -€654 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €47,566 | €51,884 | +€4,318 | +9.1% |
| Income taxes | 67/77 | €8,500 | €13,228 | +€4,728 | +55.6% |
| Profit (loss) for the period | 9904 | €39,066 | €38,656 | -€410 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,066 | €38,656 | -€410 | -1.1% |
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 2 October 2026 via checked.be.