BENNANI & C°: 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.
BENNANI & C°
Largest movements
- Receivables within one year +€105,488
up €105,488 (+67.9%), from €155,385 to €260,873
of which Trade receivables: +€56,286
- Stocks and contracts -€20,300
down €20,300 (-44.8%), from €45,348 to €25,048
- Tangible fixed assets +€8,612
up €8,612 (+82.1%), from €10,492 to €19,104
of which Furniture and vehicles: +€9,853
- Trade debts +€55,771
up €55,771 (+81.5%), from €68,445 to €124,216
- Profit (loss) carried forward +€20,821
up €20,821 (+39.1%), from €53,234 to €74,054
- Tax, wage and social debts +€13,496
up €13,496 (+76.0%), from €17,760 to €31,256
of which Taxes: +€15,273
- Debts after one year +€5,746
up €5,746 (+16.5%), from €34,842 to €40,588
- Current portion of long-term debt -€3,748
down €3,748 (-18.8%), from €19,905 to €16,158
- Gross operating margin +€54,728
up €54,728 (+52.3%), from €104,651 to €159,379
- Write-downs +€20,300
new in 2025: €20,300
- Staff costs +€9,878
up €9,878 (+15.8%), from €62,590 to €72,468
- Depreciation +€6,763
up €6,763 (+78.8%), from €8,579 to €15,342
- Taxes +€4,175
up €4,175 (+88.4%), from €4,721 to €8,896
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 | €228,564 | €322,193 | +€93,629 | +41.0% |
| Fixed assets | 21/28 | €24,573 | €32,118 | +€7,545 | +30.7% |
| Tangible fixed assets | 22/27 | €10,492 | €19,104 | +€8,612 | +82.1% |
| Plant, machinery and equipment | 23 | €600 | €300 | -€300 | -50.0% |
| Furniture and vehicles | 24 | €7,071 | €16,924 | +€9,853 | +139% |
| Other tangible fixed assets | 26 | €2,821 | €1,881 | -€940 | -33.3% |
| Financial fixed assets | 28 | €14,081 | €13,014 | -€1,067 | -7.6% |
| Current assets | 29/58 | €203,992 | €290,075 | +€86,084 | +42.2% |
| Stocks and contracts in progress | 3 | €45,348 | €25,048 | -€20,300 | -44.8% |
| Stocks | 30/36 | €45,348 | €25,048 | -€20,300 | -44.8% |
| Amounts receivable within one year | 40/41 | €155,385 | €260,873 | +€105,488 | +67.9% |
| Trade receivables | 40 | €40,046 | €96,333 | +€56,286 | +141% |
| Other amounts receivable | 41 | €115,339 | €164,541 | +€49,202 | +42.7% |
| Cash at bank and in hand | 54/58 | €3,258 | €3,258 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €896 | +€896 | |
| Total equity and liabilities | 10/49 | €228,564 | €322,193 | +€93,629 | +41.0% |
| Equity | 10/15 | €73,694 | €94,514 | +€20,821 | +28.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,234 | €74,054 | +€20,821 | +39.1% |
| Amounts payable | 17/49 | €154,871 | €227,679 | +€72,808 | +47.0% |
| Amounts payable after more than one year | 17 | €34,842 | €40,588 | +€5,746 | +16.5% |
| Financial debts | 170/4 | €34,842 | €40,588 | +€5,746 | +16.5% |
| Amounts payable within one year | 42/48 | €120,029 | €187,091 | +€67,062 | +55.9% |
| Current portion of amounts payable after more than one year | 42 | €19,905 | €16,158 | -€3,748 | -18.8% |
| Financial debts | 43 | €3,918 | €6,461 | +€2,543 | +64.9% |
| Credit institutions | 430/8 | €3,918 | €6,461 | +€2,543 | +64.9% |
| Trade debts | 44 | €68,445 | €124,216 | +€55,771 | +81.5% |
| Suppliers | 440/4 | €68,445 | €124,216 | +€55,771 | +81.5% |
| Taxes, remuneration and social security | 45 | €17,760 | €31,256 | +€13,496 | +76.0% |
| Taxes | 450/3 | €12,196 | €27,469 | +€15,273 | +125% |
| Remuneration and social security | 454/9 | €5,564 | €3,787 | -€1,777 | -31.9% |
| Other amounts payable | 47/48 | €10,000 | €9,000 | -€1,000 | -10.0% |
| Remuneration, social security and pensions | 62 | €62,590 | €72,468 | +€9,878 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,579 | €15,342 | +€6,763 | +78.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €20,300 | +€20,300 | |
| Other operating charges | 640/8 | €288 | €744 | +€457 | +159% |
| Non-recurring operating charges | 66A | €5,284 | €8,221 | +€2,936 | +55.6% |
| Gross operating margin | 9900 | €104,651 | €159,379 | +€54,728 | +52.3% |
| Operating profit (loss) | 9901 | €27,909 | €42,304 | +€14,395 | +51.6% |
| Financial charges | 65/66B | €2,619 | €3,588 | +€969 | +37.0% |
| Recurring financial charges | 65 | €2,619 | €3,588 | +€969 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | €25,290 | €38,716 | +€13,426 | +53.1% |
| Income taxes | 67/77 | €4,721 | €8,896 | +€4,175 | +88.4% |
| Profit (loss) for the period | 9904 | €20,570 | €29,821 | +€9,251 | +45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,570 | €29,821 | +€9,251 | +45.0% |
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 20 October 2026 via checked.be.