BENBOTEC: what changed
BENBOTEC
Largest movements
- Cash -€51,373
down €51,373 (-37.2%), from €138,159 to €86,786
mainly Contributions, distributions and other (-€61,276) and Stocks and contracts (-€48,910)
- Stocks and contracts +€48,910
up €48,910 (+268%), from €18,283 to €67,193
of which Contracts in progress: +€44,797
- Receivables within one year +€15,964
up €15,964 (+12.8%), from €124,456 to €140,420
of which Other amounts receivable: +€11,680
- Deferred charges and accrued income -€6,448
down €6,448 (-64.5%), from €10,002 to €3,554
- Tangible fixed assets -€4,434
down €4,434 (-29.6%), from €14,975 to €10,542
of which Plant, machinery and equipment: -€2,280
- Reserves -€41,867
down €41,867 (-44.5%), from €94,178 to €52,311
- Trade debts +€34,043
up €34,043 (+20.5%), from €166,356 to €200,400
- Other debts +€15,947
up €15,947 (+61.1%), from €26,103 to €42,050
- Accrued charges and deferred income -€11,000
no longer reported in 2025 (was €11,000)
- Tax, wage and social debts +€5,496
up €5,496 (+105%), from €5,238 to €10,733
of which Remuneration and social security: +€4,723
- Staff costs +€54,227
up €54,227 (+75.6%), from €71,735 to €125,961
- Gross operating margin +€38,332
up €38,332 (+31.6%), from €121,145 to €159,477
- Taxes -€2,937
down €2,937 (-27.5%), from €10,688 to €7,751
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €305,875 | €308,495 | +€2,619 | +0.9% |
| Fixed assets | 21/28 | €14,975 | €10,542 | -€4,434 | -29.6% |
| Tangible fixed assets | 22/27 | €14,975 | €10,542 | -€4,434 | -29.6% |
| Plant, machinery and equipment | 23 | €9,022 | €6,743 | -€2,280 | -25.3% |
| Furniture and vehicles | 24 | €5,953 | €3,799 | -€2,154 | -36.2% |
| Current assets | 29/58 | €290,900 | €297,953 | +€7,053 | +2.4% |
| Stocks and contracts in progress | 3 | €18,283 | €67,193 | +€48,910 | +268% |
| Stocks | 30/36 | €18,283 | €22,396 | +€4,113 | +22.5% |
| Contracts in progress | 37 | - | €44,797 | +€44,797 | |
| Amounts receivable within one year | 40/41 | €124,456 | €140,420 | +€15,964 | +12.8% |
| Trade receivables | 40 | €116,607 | €120,892 | +€4,285 | +3.7% |
| Other amounts receivable | 41 | €7,848 | €19,528 | +€11,680 | +149% |
| Cash at bank and in hand | 54/58 | €138,159 | €86,786 | -€51,373 | -37.2% |
| Deferred charges and accrued income | 490/1 | €10,002 | €3,554 | -€6,448 | -64.5% |
| Total equity and liabilities | 10/49 | €305,875 | €308,495 | +€2,619 | +0.9% |
| Equity | 10/15 | €97,178 | €55,311 | -€41,867 | -43.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €94,178 | €52,311 | -€41,867 | -44.5% |
| Distributable reserves | 133 | €94,178 | €52,311 | -€41,867 | -44.5% |
| Amounts payable | 17/49 | €208,697 | €253,183 | +€44,487 | +21.3% |
| Amounts payable within one year | 42/48 | €197,697 | €253,183 | +€55,487 | +28.1% |
| Trade debts | 44 | €166,356 | €200,400 | +€34,043 | +20.5% |
| Suppliers | 440/4 | €166,356 | €200,400 | +€34,043 | +20.5% |
| Taxes, remuneration and social security | 45 | €5,238 | €10,733 | +€5,496 | +105% |
| Taxes | 450/3 | €2,153 | €2,926 | +€773 | +35.9% |
| Remuneration and social security | 454/9 | €3,085 | €7,808 | +€4,723 | +153% |
| Other amounts payable | 47/48 | €26,103 | €42,050 | +€15,947 | +61.1% |
| Accrued charges and deferred income | 492/3 | €11,000 | - | -€11,000 | |
| Remuneration, social security and pensions | 62 | €71,735 | €125,961 | +€54,227 | +75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,343 | €4,434 | +€1,090 | +32.6% |
| Other operating charges | 640/8 | €1,238 | €1,779 | +€542 | +43.8% |
| Non-recurring operating charges | 66A | €1,075 | - | -€1,075 | |
| Gross operating margin | 9900 | €121,145 | €159,477 | +€38,332 | +31.6% |
| Operating profit (loss) | 9901 | €43,755 | €27,303 | -€16,452 | -37.6% |
| Financial charges | 65/66B | €166 | €143 | -€23 | -13.8% |
| Recurring financial charges | 65 | €166 | €143 | -€23 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €43,590 | €27,160 | -€16,429 | -37.7% |
| Income taxes | 67/77 | €10,688 | €7,751 | -€2,937 | -27.5% |
| Profit (loss) for the period | 9904 | €32,902 | €19,409 | -€13,493 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,902 | €19,409 | -€13,493 | -41.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.