BENLAND: 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.
BENLAND
Largest movements
- Tangible fixed assets -€22,682
down €22,682 (-8.7%), from €262,070 to €239,387
of which Land and buildings: -€18,225
- Stocks and contracts -€21,772
down €21,772 (-40.4%), from €53,933 to €32,161
of which Contracts in progress: -€22,622
- Cash +€9,544
up €9,544 (+237.2%), from €4,024 to €13,569
mainly Depreciation (+€22,682) and Stocks and contracts (+€21,772)
- Deferred charges and accrued income +€7,128
up €7,128 (+4720.4%), from €151 to €7,279
- Reserves -€31,649
down €31,649 (-30.0%), from €105,540 to €73,891
of which Distributable reserves: -€31,649
- Debts after one year -€21,358
down €21,358 (-17.3%), from €123,135 to €101,777
- Advances received +€20,000
up €20,000 (+80.0%), from €25,000 to €45,000
- Trade debts +€17,653
up €17,653 (+388.0%), from €4,550 to €22,203
- Tax, wage and social debts -€12,397
down €12,397 (-19.2%), from €64,409 to €52,012
of which Remuneration and social security: -€18,621
- Gross operating margin -€40,148
down €40,148 (-14.1%), from €284,747 to €244,598
- Other operating charges -€14,961
down €14,961 (-60.6%), from €24,698 to €9,737
- Taxes -€4,804
down €4,804 (-54.8%), from €8,768 to €3,963
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 | €387,297 | €359,841 | -€27,457 | -7.1% |
| Fixed assets | 21/28 | €262,070 | €239,387 | -€22,682 | -8.7% |
| Tangible fixed assets | 22/27 | €262,070 | €239,387 | -€22,682 | -8.7% |
| Land and buildings | 22 | €257,009 | €238,784 | -€18,225 | -7.1% |
| Plant, machinery and equipment | 23 | €2,636 | €603 | -€2,033 | -77.1% |
| Furniture and vehicles | 24 | €2,425 | €0 | -€2,425 | -100.0% |
| Current assets | 29/58 | €125,228 | €120,454 | -€4,774 | -3.8% |
| Stocks and contracts in progress | 3 | €53,933 | €32,161 | -€21,772 | -40.4% |
| Stocks | 30/36 | €4,475 | €5,325 | +€850 | +19.0% |
| Contracts in progress | 37 | €49,458 | €26,836 | -€22,622 | -45.7% |
| Amounts receivable within one year | 40/41 | €67,119 | €67,445 | +€326 | +0.5% |
| Trade receivables | 40 | €45,036 | €35,518 | -€9,519 | -21.1% |
| Other amounts receivable | 41 | €22,083 | €31,927 | +€9,845 | +44.6% |
| Cash at bank and in hand | 54/58 | €4,024 | €13,569 | +€9,544 | +237.2% |
| Deferred charges and accrued income | 490/1 | €151 | €7,279 | +€7,128 | +4720.4% |
| Total equity and liabilities | 10/49 | €387,297 | €359,841 | -€27,457 | -7.1% |
| Equity | 10/15 | €124,140 | €92,491 | -€31,649 | -25.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,540 | €73,891 | -€31,649 | -30.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €105,540 | €73,891 | -€31,649 | -30.0% |
| Amounts payable | 17/49 | €263,158 | €267,350 | +€4,192 | +1.6% |
| Amounts payable after more than one year | 17 | €123,135 | €101,777 | -€21,358 | -17.3% |
| Financial debts | 170/4 | €123,135 | €101,777 | -€21,358 | -17.3% |
| Amounts payable within one year | 42/48 | €140,023 | €165,573 | +€25,550 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €21,064 | €21,358 | +€294 | +1.4% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €4,550 | €22,203 | +€17,653 | +388.0% |
| Suppliers | 440/4 | €4,550 | €22,203 | +€17,653 | +388.0% |
| Advances received on contracts in progress | 46 | €25,000 | €45,000 | +€20,000 | +80.0% |
| Taxes, remuneration and social security | 45 | €64,409 | €52,012 | -€12,397 | -19.2% |
| Taxes | 450/3 | €9,691 | €15,915 | +€6,224 | +64.2% |
| Remuneration and social security | 454/9 | €54,718 | €36,097 | -€18,621 | -34.0% |
| Remuneration, social security and pensions | 62 | €223,895 | €221,901 | -€1,994 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,206 | €22,682 | -€524 | -2.3% |
| Other operating charges | 640/8 | €24,698 | €9,737 | -€14,961 | -60.6% |
| Gross operating margin | 9900 | €284,747 | €244,598 | -€40,148 | -14.1% |
| Operating profit (loss) | 9901 | €12,947 | -€9,722 | -€22,669 | |
| Financial income | 75/76B | €2,057 | €1,428 | -€629 | -30.6% |
| Recurring financial income | 75 | €2,057 | €1,428 | -€629 | -30.6% |
| Financial charges | 65/66B | €18,688 | €19,391 | +€704 | +3.8% |
| Recurring financial charges | 65 | €18,688 | €19,391 | +€704 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,684 | -€27,686 | -€24,002 | -651.6% |
| Income taxes | 67/77 | €8,768 | €3,963 | -€4,804 | -54.8% |
| Profit (loss) for the period | 9904 | -€12,451 | -€31,649 | -€19,197 | -154.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,451 | -€31,649 | -€19,197 | -154.2% |
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 11 October 2026 via checked.be.