BENETTI Arnaud: 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.
What changed
BENETTI Arnaud
NACE 81.300, Landscape service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€90,198
2024 · €50,629+€39,569
Equity
€411,003
2024 · €323,765+€87,238
Cash
€51,608
2024 · €6,220+€45,388
Balance sheet total
€881,361
2024 · €820,513+€60,847
Largest movements
Assets
- Cash +€45,388
up €45,388 (+730%), from €6,220 to €51,608
mainly Depreciation (+€93,326) and Net result for the year (+€90,198)
- Stocks and contracts +€29,142
up €29,142 (+26.5%), from €109,796 to €138,938
- Receivables within one year -€16,402
down €16,402 (-7.0%), from €234,015 to €217,612
of which Trade receivables: -€22,320
Equity and liabilities
- Reserves +€90,198
up €90,198 (+62.9%), from €143,489 to €233,687
of which Distributable reserves: +€90,198
- Debts after one year -€14,995
down €14,995 (-6.6%), from €226,276 to €211,281
of which Financial debts: -€16,575
Income statement
- Gross operating margin +€64,122
up €64,122 (+13.4%), from €477,640 to €541,762
- Taxes +€19,884
up €19,884 (+120%), from €16,606 to €36,490
- Write-downs +€6,751
up €6,751 (+190%), from €3,555 to €10,307
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.
Result 2024
€50,629
Gross operating margin
+€64,122
Staff costs
-€591
Depreciation
-€3,186
Write-downs
-€6,751
Other operating charges
+€3,171
Financial income
-€1,202
Financial charges
+€3,891
Taxes
-€19,884
Result 2025
€90,198
raises the resultlowers the result
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.
From operations
+€165,818
Investment
-€92,743
Financing
-€27,687
Cash 2024
€6,220
From operations (derived)
+€165,818
Net result for the year
+€90,198
Depreciation
+€93,326
Stocks and contracts
-€29,142
Receivables within one year
+€16,402
Deferred charges and accrued income
-€3,301
Trade debts
-€2,532
Tax, wage and social debts
+€7,806
Other debts
-€6,840
Accrued charges and deferred income
-€99
Investment (derived)
-€92,743
Investment in fixed assets (net)
-€92,743
Financing
-€27,687
Debts after one year
-€14,995
Current portion of long-term debt
-€4,732
Short-term financial debts
-€5,000
Contributions, distributions and other
-€2,960
Cash 2025
€51,608
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €820,513 | €881,361 | +€60,847 | +7.4% |
| Fixed assets | 21/28 | €465,185 | €464,603 | -€583 | -0.1% |
| Tangible fixed assets | 22/27 | €464,822 | €464,240 | -€583 | -0.1% |
| Land and buildings | 22 | €368,730 | €331,748 | -€36,982 | -10.0% |
| Plant, machinery and equipment | 23 | €21,608 | €31,882 | +€10,274 | +47.5% |
| Furniture and vehicles | 24 | €74,485 | €100,610 | +€26,126 | +35.1% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €355,328 | €416,758 | +€61,430 | +17.3% |
| Stocks and contracts in progress | 3 | €109,796 | €138,938 | +€29,142 | +26.5% |
| Stocks | 30/36 | €109,796 | €138,938 | +€29,142 | +26.5% |
| Amounts receivable within one year | 40/41 | €234,015 | €217,612 | -€16,402 | -7.0% |
| Trade receivables | 40 | €211,946 | €189,626 | -€22,320 | -10.5% |
| Other amounts receivable | 41 | €22,068 | €27,987 | +€5,918 | +26.8% |
| Cash at bank and in hand | 54/58 | €6,220 | €51,608 | +€45,388 | +730% |
| Deferred charges and accrued income | 490/1 | €5,298 | €8,599 | +€3,301 | +62.3% |
| Total equity and liabilities | 10/49 | €820,513 | €881,361 | +€60,847 | +7.4% |
| Equity | 10/15 | €323,765 | €411,003 | +€87,238 | +26.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €143,489 | €233,687 | +€90,198 | +62.9% |
| 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 | €141,629 | €231,827 | +€90,198 | +63.7% |
| Profit (loss) carried forward | 14 | €132,356 | €132,356 | = | 0.0% |
| Investment grants | 15 | €35,520 | €32,560 | -€2,960 | -8.3% |
| Amounts payable | 17/49 | €496,749 | €470,358 | -€26,391 | -5.3% |
| Amounts payable after more than one year | 17 | €226,276 | €211,281 | -€14,995 | -6.6% |
| Financial debts | 170/4 | €226,276 | €209,701 | -€16,575 | -7.3% |
| Other amounts payable | 178/9 | - | €1,580 | +€1,580 | |
| Amounts payable within one year | 42/48 | €270,348 | €259,051 | -€11,297 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €86,384 | €81,652 | -€4,732 | -5.5% |
| Financial debts | 43 | €50,000 | €45,000 | -€5,000 | -10.0% |
| Credit institutions | 430/8 | €50,000 | €45,000 | -€5,000 | -10.0% |
| Trade debts | 44 | €79,215 | €76,683 | -€2,532 | -3.2% |
| Suppliers | 440/4 | €79,215 | €76,683 | -€2,532 | -3.2% |
| Taxes, remuneration and social security | 45 | €32,094 | €39,900 | +€7,806 | +24.3% |
| Taxes | 450/3 | €6,918 | €8,549 | +€1,631 | +23.6% |
| Remuneration and social security | 454/9 | €25,176 | €31,351 | +€6,175 | +24.5% |
| Other amounts payable | 47/48 | €22,656 | €15,816 | -€6,840 | -30.2% |
| Accrued charges and deferred income | 492/3 | €124 | €25 | -€99 | -79.8% |
| Remuneration, social security and pensions | 62 | €295,853 | €296,444 | +€591 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,140 | €93,326 | +€3,186 | +3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,555 | €10,307 | +€6,751 | +190% |
| Other operating charges | 640/8 | €9,154 | €5,983 | -€3,171 | -34.6% |
| Gross operating margin | 9900 | €477,640 | €541,762 | +€64,122 | +13.4% |
| Operating profit (loss) | 9901 | €78,938 | €135,703 | +€56,765 | +71.9% |
| Financial income | 75/76B | €4,244 | €3,042 | -€1,202 | -28.3% |
| Recurring financial income | 75 | €4,244 | €3,042 | -€1,202 | -28.3% |
| Financial charges | 65/66B | €15,947 | €12,056 | -€3,891 | -24.4% |
| Recurring financial charges | 65 | €15,947 | €12,056 | -€3,891 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €67,235 | €126,688 | +€59,454 | +88.4% |
| Income taxes | 67/77 | €16,606 | €36,490 | +€19,884 | +120% |
| Profit (loss) for the period | 9904 | €50,629 | €90,198 | +€39,569 | +78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,629 | €90,198 | +€39,569 | +78.2% |
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 22 October 2026 via checked.be.