BENBIKE: 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.
BENBIKE
Largest movements
- Cash +€38,376
up €38,376 (+429%), from €8,938 to €47,314
mainly Depreciation (+€16,904) and Accrued charges and deferred income (+€16,800)
- Tangible fixed assets -€10,192
down €10,192 (-2.3%), from €442,960 to €432,769
of which Land and buildings: -€14,855
- Accrued charges and deferred income +€16,800
new in 2025: €16,800
- Profit (loss) carried forward +€16,645
up €16,645 (+960%), from €1,735 to €18,380
- Debts after one year -€10,000
down €10,000 (-4.0%), from €250,000 to €240,000
- Gross operating margin +€34,594
up €34,594 (+177%), from €19,585 to €54,179
- Financial charges +€16,815
up €16,815 (+4,822%), from €349 to €17,164
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 | €551,870 | €583,549 | +€31,679 | +5.7% |
| Fixed assets | 21/28 | €442,960 | €432,769 | -€10,192 | -2.3% |
| Tangible fixed assets | 22/27 | €442,960 | €432,769 | -€10,192 | -2.3% |
| Land and buildings | 22 | €435,052 | €420,197 | -€14,855 | -3.4% |
| Plant, machinery and equipment | 23 | €6,696 | €12,109 | +€5,414 | +80.9% |
| Furniture and vehicles | 24 | €1,212 | €462 | -€750 | -61.9% |
| Current assets | 29/58 | €108,910 | €150,780 | +€41,870 | +38.4% |
| Stocks and contracts in progress | 3 | €96,364 | €100,144 | +€3,780 | +3.9% |
| Stocks | 30/36 | €96,364 | €100,144 | +€3,780 | +3.9% |
| Amounts receivable within one year | 40/41 | €182 | €0 | -€182 | -100% |
| Trade receivables | 40 | €182 | €0 | -€182 | -100% |
| Cash at bank and in hand | 54/58 | €8,938 | €47,314 | +€38,376 | +429% |
| Deferred charges and accrued income | 490/1 | €3,427 | €3,322 | -€105 | -3.1% |
| Total equity and liabilities | 10/49 | €551,870 | €583,549 | +€31,679 | +5.7% |
| Equity | 10/15 | €292,995 | €309,640 | +€16,645 | +5.7% |
| Contributions | 10/11 | €271,260 | €271,260 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,735 | €18,380 | +€16,645 | +960% |
| Amounts payable | 17/49 | €258,875 | €273,909 | +€15,033 | +5.8% |
| Amounts payable after more than one year | 17 | €250,000 | €240,000 | -€10,000 | -4.0% |
| Other amounts payable | 178/9 | €250,000 | €240,000 | -€10,000 | -4.0% |
| Amounts payable within one year | 42/48 | €8,875 | €17,109 | +€8,233 | +92.8% |
| Trade debts | 44 | €738 | €414 | -€324 | -43.9% |
| Suppliers | 440/4 | €738 | €414 | -€324 | -43.9% |
| Advances received on contracts in progress | 46 | €1,500 | €1,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,284 | €5,404 | +€4,120 | +321% |
| Taxes | 450/3 | €1,284 | €5,404 | +€4,120 | +321% |
| Other amounts payable | 47/48 | €5,353 | €9,790 | +€4,437 | +82.9% |
| Accrued charges and deferred income | 492/3 | - | €16,800 | +€16,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,997 | €16,904 | -€93 | -0.5% |
| Other operating charges | 640/8 | €3,757 | €3,468 | -€290 | -7.7% |
| Gross operating margin | 9900 | €19,585 | €54,179 | +€34,594 | +177% |
| Operating profit (loss) | 9901 | -€1,170 | €33,808 | +€34,977 | |
| Financial income | 75/76B | €1 | €1 | -€0 | -2.3% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -2.3% |
| Financial charges | 65/66B | €349 | €17,164 | +€16,815 | +4,822% |
| Recurring financial charges | 65 | €349 | €17,164 | +€16,815 | +4,822% |
| Profit (loss) for the period before taxes | 9903 | -€1,517 | €16,645 | +€18,162 | |
| Profit (loss) for the period | 9904 | -€1,517 | €16,645 | +€18,162 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,517 | €16,645 | +€18,162 |
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 25 October 2026 via checked.be.