BENES DELTA: 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.
BENES DELTA
Largest movements
- Tangible fixed assets -€14,613
down €14,613 (-12.6%), from €116,027 to €101,414
of which Land and buildings: -€14,344
- Cash +€8,767
up €8,767 (+95.6%), from €9,170 to €17,937
mainly Depreciation (+€18,494) and Trade debts (+€10,198)
- Receivables within one year -€1,617
down €1,617 (-11.9%), from €13,539 to €11,922
of which Other amounts receivable: -€2,421
- Short-term financial debts -€18,536
no longer reported in 2025 (was €18,536)
- Trade debts +€10,198
up €10,198 (+95.3%), from €10,706 to €20,904
- Depreciation -€3,566
down €3,566 (-16.2%), from €22,060 to €18,494
- Gross operating margin -€2,646
down €2,646 (-7.1%), from €37,343 to €34,698
- Financial charges -€1,272
down €1,272 (-58.0%), from €2,192 to €920
- Taxes +€723
up €723 (+477%), from €152 to €874
- Other operating charges +€387
up €387 (+3.1%), from €12,347 to €12,734
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 | €138,736 | €131,273 | -€7,463 | -5.4% |
| Fixed assets | 21/28 | €116,027 | €101,414 | -€14,613 | -12.6% |
| Tangible fixed assets | 22/27 | €116,027 | €101,414 | -€14,613 | -12.6% |
| Land and buildings | 22 | €98,408 | €84,064 | -€14,344 | -14.6% |
| Plant, machinery and equipment | 23 | €17,619 | €17,350 | -€269 | -1.5% |
| Current assets | 29/58 | €22,709 | €29,859 | +€7,150 | +31.5% |
| Amounts receivable within one year | 40/41 | €13,539 | €11,922 | -€1,617 | -11.9% |
| Trade receivables | 40 | €37 | €841 | +€804 | +2,188% |
| Other amounts receivable | 41 | €13,502 | €11,081 | -€2,421 | -17.9% |
| Cash at bank and in hand | 54/58 | €9,170 | €17,937 | +€8,767 | +95.6% |
| Total equity and liabilities | 10/49 | €138,736 | €131,273 | -€7,463 | -5.4% |
| Equity | 10/15 | €106,574 | €106,626 | +€52 | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €68,293 | €68,293 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,294 | €37,294 | = | 0.0% |
| Reserves not available under the articles | 1311 | €37,294 | €37,294 | = | 0.0% |
| Distributable reserves | 133 | €30,999 | €30,999 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,281 | €18,333 | +€52 | +0.3% |
| Amounts payable | 17/49 | €32,162 | €24,647 | -€7,515 | -23.4% |
| Amounts payable within one year | 42/48 | €32,162 | €24,647 | -€7,515 | -23.4% |
| Financial debts | 43 | €18,536 | - | -€18,536 | |
| Credit institutions | 430/8 | €18,536 | - | -€18,536 | |
| Trade debts | 44 | €10,706 | €20,904 | +€10,198 | +95.3% |
| Suppliers | 440/4 | €10,706 | €20,904 | +€10,198 | +95.3% |
| Taxes, remuneration and social security | 45 | €667 | €1,374 | +€707 | +106% |
| Taxes | 450/3 | €667 | €1,374 | +€707 | +106% |
| Other amounts payable | 47/48 | €2,253 | €2,369 | +€116 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,060 | €18,494 | -€3,566 | -16.2% |
| Other operating charges | 640/8 | €12,347 | €12,734 | +€387 | +3.1% |
| Gross operating margin | 9900 | €37,343 | €34,698 | -€2,646 | -7.1% |
| Operating profit (loss) | 9901 | €2,937 | €3,469 | +€532 | +18.1% |
| Financial income | 75/76B | €1 | €43 | +€42 | +3,670% |
| Recurring financial income | 75 | €1 | €43 | +€42 | +3,670% |
| Financial charges | 65/66B | €2,192 | €920 | -€1,272 | -58.0% |
| Recurring financial charges | 65 | €2,192 | €920 | -€1,272 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €746 | €2,593 | +€1,846 | +247% |
| Income taxes | 67/77 | €152 | €874 | +€723 | +477% |
| Profit (loss) for the period | 9904 | €595 | €1,718 | +€1,124 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €595 | €1,718 | +€1,124 | +189% |
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 29 October 2026 via checked.be.