BENBARO: 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.
BENBARO
Largest movements
- Receivables within one year +€13,223
up €13,223 (+106.2%), from €12,448 to €25,671
- Cash -€9,811
down €9,811 (-57.9%), from €16,932 to €7,121
mainly Debts after one year (-€31,148) and Receivables within one year (-€13,223)
- Tangible fixed assets +€3,228
up €3,228 (+72.5%), from €4,453 to €7,681
of which Furniture and vehicles: +€2,137
- Deferred charges and accrued income +€744
up €744 (+410.1%), from €181 to €925
- Profit (loss) carried forward +€32,700
up €32,700 (+42.2%), from -€77,445 to -€44,745
- Debts after one year -€31,148
down €31,148 (-46.2%), from €67,453 to €36,305
- Other debts +€6,948
new in 2025: €6,948
- Tax, wage and social debts -€874
down €874 (-26.3%), from €3,326 to €2,452
- Other operating charges -€17,199
down €17,199 (-88.5%), from €19,433 to €2,234
- Gross operating margin +€12,026
up €12,026 (+21.2%), from €56,806 to €68,832
- Depreciation +€925
up €925 (+63.9%), from €1,447 to €2,372
- Staff costs +€876
up €876 (+2.8%), from €30,757 to €31,633
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 | €34,015 | €41,399 | +€7,384 | +21.7% |
| Fixed assets | 21/28 | €4,453 | €7,681 | +€3,228 | +72.5% |
| Tangible fixed assets | 22/27 | €4,453 | €7,681 | +€3,228 | +72.5% |
| Plant, machinery and equipment | 23 | €311 | €1,401 | +€1,091 | +351.2% |
| Furniture and vehicles | 24 | €4,143 | €6,280 | +€2,137 | +51.6% |
| Current assets | 29/58 | €29,561 | €33,718 | +€4,156 | +14.1% |
| Amounts receivable within one year | 40/41 | €12,448 | €25,671 | +€13,223 | +106.2% |
| Trade receivables | 40 | €12,448 | €25,671 | +€13,223 | +106.2% |
| Cash at bank and in hand | 54/58 | €16,932 | €7,121 | -€9,811 | -57.9% |
| Deferred charges and accrued income | 490/1 | €181 | €925 | +€744 | +410.1% |
| Total equity and liabilities | 10/49 | €34,015 | €41,399 | +€7,384 | +21.7% |
| Equity | 10/15 | -€40,261 | -€7,561 | +€32,700 | +81.2% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,445 | -€44,745 | +€32,700 | +42.2% |
| Amounts payable | 17/49 | €74,275 | €48,960 | -€25,316 | -34.1% |
| Amounts payable after more than one year | 17 | €67,453 | €36,305 | -€31,148 | -46.2% |
| Financial debts | 170/4 | €67,453 | €36,305 | -€31,148 | -46.2% |
| Amounts payable within one year | 42/48 | €6,822 | €12,654 | +€5,832 | +85.5% |
| Trade debts | 44 | €3,496 | €3,255 | -€242 | -6.9% |
| Suppliers | 440/4 | €3,496 | €3,255 | -€242 | -6.9% |
| Taxes, remuneration and social security | 45 | €3,326 | €2,452 | -€874 | -26.3% |
| Taxes | 450/3 | €3,326 | €2,452 | -€874 | -26.3% |
| Other amounts payable | 47/48 | - | €6,948 | +€6,948 | |
| Non-recurring operating income | 76A | - | €2,398 | +€2,398 | |
| Remuneration, social security and pensions | 62 | €30,757 | €31,633 | +€876 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,447 | €2,372 | +€925 | +63.9% |
| Other operating charges | 640/8 | €19,433 | €2,234 | -€17,199 | -88.5% |
| Gross operating margin | 9900 | €56,806 | €68,832 | +€12,026 | +21.2% |
| Operating profit (loss) | 9901 | €5,170 | €32,594 | +€27,424 | +530.5% |
| Financial income | 75/76B | €207 | €235 | +€28 | +13.5% |
| Recurring financial income | 75 | €207 | €191 | -€17 | -8.1% |
| Non-recurring financial income | 76B | - | €45 | +€45 | |
| Financial charges | 65/66B | €276 | €109 | -€167 | -60.4% |
| Recurring financial charges | 65 | €276 | €109 | -€167 | -60.4% |
| Profit (loss) for the period before taxes | 9903 | €5,101 | €32,720 | +€27,619 | +541.5% |
| Income taxes | 67/77 | €29 | €20 | -€9 | -30.6% |
| Profit (loss) for the period | 9904 | €5,072 | €32,700 | +€27,628 | +544.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,072 | €32,700 | +€27,628 | +544.7% |
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 12 October 2026 via checked.be.