BENNANI OPTIK: 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 OPTIK
Largest movements
- Tangible fixed assets +€53,662
up €53,662 (+2080.8%), from €2,579 to €56,241
- Receivables after one year -€9,500
down €9,500 (-20.0%), from €47,500 to €38,000
- Cash -€8,226
down €8,226 (-24.9%), from €33,056 to €24,830
mainly Investment in fixed assets (net) (-€57,449) and Contributions, distributions and other (-€11,430)
- Receivables within one year +€2,000
up €2,000 (+7.7%), from €25,812 to €27,812
of which Trade receivables: +€2,265
- Deferred charges and accrued income +€1,553
up €1,553 (+55.9%), from €2,775 to €4,328
- Debts after one year +€42,949
new in 2025: €42,949
- Current portion of long-term debt +€10,357
new in 2025: €10,357
- Reserves -€10,000
down €10,000 (-27.5%), from €36,360 to €26,360
- Profit (loss) carried forward -€3,332
down €3,332 (-6.6%), from €50,581 to €47,249
- Tax, wage and social debts -€2,280
down €2,280 (-36.5%), from €6,245 to €3,965
of which Taxes: -€1,819
- Gross operating margin +€6,002
up €6,002 (+616.0%), from €975 to €6,977
- Other operating charges +€3,343
up €3,343 (+374.6%), from €893 to €4,236
- Depreciation +€1,448
up €1,448 (+61.9%), from €2,339 to €3,787
- Taxes +€1,367
up €1,367 (+239.5%), from €571 to €1,937
- Financial charges +€406
up €406 (+113.2%), from €359 to €764
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 | €111,772 | €151,260 | +€39,488 | +35.3% |
| Fixed assets | 21/28 | €2,629 | €56,291 | +€53,662 | +2041.3% |
| Tangible fixed assets | 22/27 | €2,579 | €56,241 | +€53,662 | +2080.8% |
| Furniture and vehicles | 24 | €2,579 | €56,241 | +€53,662 | +2080.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €109,144 | €94,969 | -€14,174 | -13.0% |
| Amounts receivable after more than one year | 29 | €47,500 | €38,000 | -€9,500 | -20.0% |
| Other amounts receivable | 291 | €47,500 | €38,000 | -€9,500 | -20.0% |
| Amounts receivable within one year | 40/41 | €25,812 | €27,812 | +€2,000 | +7.7% |
| Trade receivables | 40 | €10,111 | €12,375 | +€2,265 | +22.4% |
| Other amounts receivable | 41 | €15,702 | €15,436 | -€265 | -1.7% |
| Cash at bank and in hand | 54/58 | €33,056 | €24,830 | -€8,226 | -24.9% |
| Deferred charges and accrued income | 490/1 | €2,775 | €4,328 | +€1,553 | +55.9% |
| Total equity and liabilities | 10/49 | €111,772 | €151,260 | +€39,488 | +35.3% |
| Equity | 10/15 | €93,141 | €79,809 | -€13,332 | -14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,360 | €26,360 | -€10,000 | -27.5% |
| Distributable reserves | 133 | €36,360 | €26,360 | -€10,000 | -27.5% |
| Profit (loss) carried forward | 14 | €50,581 | €47,249 | -€3,332 | -6.6% |
| Amounts payable | 17/49 | €18,632 | €71,452 | +€52,820 | +283.5% |
| Amounts payable after more than one year | 17 | - | €42,949 | +€42,949 | |
| Financial debts | 170/4 | - | €42,949 | +€42,949 | |
| Amounts payable within one year | 42/48 | €18,374 | €28,014 | +€9,640 | +52.5% |
| Current portion of amounts payable after more than one year | 42 | - | €10,357 | +€10,357 | |
| Trade debts | 44 | €1,370 | €3,191 | +€1,822 | +133.0% |
| Suppliers | 440/4 | €1,370 | €3,191 | +€1,822 | +133.0% |
| Taxes, remuneration and social security | 45 | €6,245 | €3,965 | -€2,280 | -36.5% |
| Taxes | 450/3 | €5,605 | €3,785 | -€1,819 | -32.5% |
| Remuneration and social security | 454/9 | €640 | €180 | -€460 | -71.9% |
| Other amounts payable | 47/48 | €10,760 | €10,501 | -€259 | -2.4% |
| Accrued charges and deferred income | 492/3 | €258 | €488 | +€230 | +89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,339 | €3,787 | +€1,448 | +61.9% |
| Other operating charges | 640/8 | €893 | €4,236 | +€3,343 | +374.6% |
| Gross operating margin | 9900 | €975 | €6,977 | +€6,002 | +616.0% |
| Operating profit (loss) | 9901 | -€2,257 | -€1,045 | +€1,212 | +53.7% |
| Financial income | 75/76B | €2,168 | €1,845 | -€323 | -14.9% |
| Recurring financial income | 75 | €2,168 | €1,845 | -€323 | -14.9% |
| Financial charges | 65/66B | €359 | €764 | +€406 | +113.2% |
| Recurring financial charges | 65 | €359 | €764 | +€406 | +113.2% |
| Profit (loss) for the period before taxes | 9903 | -€448 | €35 | +€483 | |
| Income taxes | 67/77 | €571 | €1,937 | +€1,367 | +239.5% |
| Profit (loss) for the period | 9904 | -€1,018 | -€1,902 | -€883 | -86.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,018 | -€1,902 | -€883 | -86.8% |
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 12 October 2026 via checked.be.