BENCOMAT: 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.
BENCOMAT
Largest movements
- Receivables within one year +€299,425
up €299,425 (+455.4%), from €65,746 to €365,171
of which Other amounts receivable: +€285,212
- Tangible fixed assets +€66,087
up €66,087 (+260.4%), from €25,383 to €91,470
of which Leasing and similar rights: +€68,822
- Cash +€34,230
up €34,230 (+125.0%), from €27,394 to €61,624
mainly Other debts (+€244,047) and Net result for the year (+€57,146)
- Other debts +€244,047
up €244,047 (+106.5%), from €229,107 to €473,154
- Reserves +€57,146
up €57,146 (+65.2%), from €87,676 to €144,822
of which Distributable reserves: +€57,146
- Debts after one year +€55,691
new in 2025: €55,691
- Trade debts +€29,265
up €29,265 (+252.9%), from €11,573 to €40,838
- Current portion of long-term debt +€13,023
new in 2025: €13,023
- Gross operating margin +€52,953
up €52,953 (+32.9%), from €161,120 to €214,073
- Staff costs -€38,555
down €38,555 (-21.8%), from €176,489 to €137,934
- Financial income -€16,007
down €16,007 (-70.2%), from €22,793 to €6,786
- Taxes +€14,721
up €14,721 (+722.9%), from €2,036 to €16,757
- Financial charges -€3,787
down €3,787 (-82.3%), from €4,603 to €816
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 | €351,054 | €757,959 | +€406,905 | +115.9% |
| Fixed assets | 21/28 | €25,383 | €91,470 | +€66,087 | +260.4% |
| Tangible fixed assets | 22/27 | €25,383 | €91,470 | +€66,087 | +260.4% |
| Land and buildings | 22 | €19,023 | €17,061 | -€1,962 | -10.3% |
| Plant, machinery and equipment | 23 | €4,406 | €4,074 | -€332 | -7.5% |
| Furniture and vehicles | 24 | €1,954 | €1,513 | -€441 | -22.6% |
| Leasing and similar rights | 25 | - | €68,822 | +€68,822 | |
| Current assets | 29/58 | €325,670 | €666,489 | +€340,819 | +104.7% |
| Amounts receivable after more than one year | 29 | €224,450 | €224,450 | -€0 | 0.0% |
| Other amounts receivable | 291 | €224,450 | €224,450 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €65,746 | €365,171 | +€299,425 | +455.4% |
| Trade receivables | 40 | €24,025 | €38,239 | +€14,214 | +59.2% |
| Other amounts receivable | 41 | €41,720 | €326,932 | +€285,212 | +683.6% |
| Cash at bank and in hand | 54/58 | €27,394 | €61,624 | +€34,230 | +125.0% |
| Deferred charges and accrued income | 490/1 | €8,080 | €15,244 | +€7,164 | +88.7% |
| Total equity and liabilities | 10/49 | €351,054 | €757,959 | +€406,905 | +115.9% |
| Equity | 10/15 | €93,876 | €151,022 | +€57,146 | +60.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €87,676 | €144,822 | +€57,146 | +65.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €85,816 | €142,962 | +€57,146 | +66.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €257,178 | €606,937 | +€349,759 | +136.0% |
| Amounts payable after more than one year | 17 | - | €55,691 | +€55,691 | |
| Financial debts | 170/4 | - | €55,691 | +€55,691 | |
| Amounts payable within one year | 42/48 | €257,178 | €551,247 | +€294,069 | +114.3% |
| Current portion of amounts payable after more than one year | 42 | - | €13,023 | +€13,023 | |
| Trade debts | 44 | €11,573 | €40,838 | +€29,265 | +252.9% |
| Suppliers | 440/4 | €11,573 | €40,838 | +€29,265 | +252.9% |
| Taxes, remuneration and social security | 45 | €16,497 | €24,232 | +€7,735 | +46.9% |
| Taxes | 450/3 | €5,205 | €4,639 | -€566 | -10.9% |
| Remuneration and social security | 454/9 | €11,292 | €19,593 | +€8,301 | +73.5% |
| Other amounts payable | 47/48 | €229,107 | €473,154 | +€244,047 | +106.5% |
| Non-recurring operating income | 76A | €18,000 | €0 | -€18,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €176,489 | €137,934 | -€38,555 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,984 | €7,449 | +€1,465 | +24.5% |
| Other operating charges | 640/8 | €1,881 | €756 | -€1,125 | -59.8% |
| Gross operating margin | 9900 | €161,120 | €214,073 | +€52,953 | +32.9% |
| Operating profit (loss) | 9901 | -€23,233 | €67,935 | +€91,168 | |
| Financial income | 75/76B | €22,793 | €6,786 | -€16,007 | -70.2% |
| Recurring financial income | 75 | €22,793 | €6,786 | -€16,007 | -70.2% |
| Financial charges | 65/66B | €4,603 | €816 | -€3,787 | -82.3% |
| Recurring financial charges | 65 | €4,603 | €816 | -€3,787 | -82.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,044 | €73,904 | +€78,948 | |
| Income taxes | 67/77 | €2,036 | €16,757 | +€14,721 | +722.9% |
| Profit (loss) for the period | 9904 | -€7,080 | €57,146 | +€64,226 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,080 | €57,146 | +€64,226 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.