BENHTRANS: what changed
Two fiscal 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.
BENHTRANS
Largest movements
- Cash +€10,687
up €10,687 (+82.2%), from €12,995 to €23,682
mainly Net result for the year (+€4,623) and Receivables within one year (+€3,715)
- Receivables within one year -€3,715
down €3,715 (-21.0%), from €17,709 to €13,994
- Tangible fixed assets -€1,333
no longer reported in 2025 (was €1,333)
- Profit (loss) carried forward +€4,623
up €4,623 (+48.6%), from €9,516 to €14,139
- Trade debts +€791
up €791 (+13.8%), from €5,713 to €6,504
- Gross operating margin -€3,710
down €3,710 (-18.6%), from €19,959 to €16,249
- Depreciation -€1,333
down €1,333 (-50.0%), from €2,667 to €1,333
- Other operating charges -€1,018
down €1,018 (-10.4%), from €9,756 to €8,738
- Taxes -€251
down €251 (-15.1%), from €1,667 to €1,415
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 | €41,171 | €46,810 | +€5,639 | +13.7% |
| Fixed assets | 21/28 | €10,468 | €9,135 | -€1,333 | -12.7% |
| Tangible fixed assets | 22/27 | €1,333 | - | -€1,333 | |
| Furniture and vehicles | 24 | €1,333 | - | -€1,333 | |
| Financial fixed assets | 28 | €9,135 | €9,135 | = | 0.0% |
| Current assets | 29/58 | €30,703 | €37,675 | +€6,972 | +22.7% |
| Amounts receivable within one year | 40/41 | €17,709 | €13,994 | -€3,715 | -21.0% |
| Trade receivables | 40 | €17,709 | €13,994 | -€3,715 | -21.0% |
| Cash at bank and in hand | 54/58 | €12,995 | €23,682 | +€10,687 | +82.2% |
| Total equity and liabilities | 10/49 | €41,171 | €46,810 | +€5,639 | +13.7% |
| Equity | 10/15 | €29,516 | €34,139 | +€4,623 | +15.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,516 | €14,139 | +€4,623 | +48.6% |
| Amounts payable | 17/49 | €11,656 | €12,671 | +€1,016 | +8.7% |
| Amounts payable within one year | 42/48 | €11,656 | €12,671 | +€1,016 | +8.7% |
| Trade debts | 44 | €5,713 | €6,504 | +€791 | +13.8% |
| Suppliers | 440/4 | €5,713 | €6,504 | +€791 | +13.8% |
| Taxes, remuneration and social security | 45 | €5,177 | €5,401 | +€225 | +4.3% |
| Taxes | 450/3 | €3,612 | €3,928 | +€316 | +8.7% |
| Remuneration and social security | 454/9 | €1,564 | €1,473 | -€91 | -5.8% |
| Other amounts payable | 47/48 | €766 | €766 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,667 | €1,333 | -€1,333 | -50.0% |
| Other operating charges | 640/8 | €9,756 | €8,738 | -€1,018 | -10.4% |
| Non-recurring operating charges | 66A | €8,300 | - | -€8,300 | |
| Gross operating margin | 9900 | €19,959 | €16,249 | -€3,710 | -18.6% |
| Operating profit (loss) | 9901 | -€764 | €6,178 | +€6,942 | |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €117 | €150 | +€33 | +28.1% |
| Recurring financial charges | 65 | €117 | €150 | +€33 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | -€881 | €6,038 | +€6,919 | |
| Income taxes | 67/77 | €1,667 | €1,415 | -€251 | -15.1% |
| Profit (loss) for the period | 9904 | -€2,547 | €4,623 | +€7,170 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,547 | €4,623 | +€7,170 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.