BENNINGEN: 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.
BENNINGEN
Largest movements
- Receivables within one year +€19,323
up €19,323 (+29.0%), from €66,701 to €86,025
of which Trade receivables: +€10,100
- Cash +€13,147
up €13,147 (+5.0%), from €265,430 to €278,578
mainly Net result for the year (+€43,925) and Other debts (+€8,700)
- Tangible fixed assets +€6,425
up €6,425 (+17.9%), from €35,844 to €42,269
of which Plant, machinery and equipment: +€5,373
- Reserves +€26,925
up €26,925 (+12.5%), from €216,011 to €242,936
of which Distributable reserves: +€26,925
- Other debts +€8,700
up €8,700 (+104.8%), from €8,300 to €17,000
- Tax, wage and social debts +€5,737
up €5,737 (+85.2%), from €6,731 to €12,468
- Gross operating margin -€19,061
down €19,061 (-19.5%), from €97,566 to €78,505
- Taxes -€6,173
down €6,173 (-22.0%), from €28,003 to €21,830
- Financial charges -€1,410
down €1,410 (-15.6%), from €9,043 to €7,633
- Financial income -€1,084
down €1,084 (-21.0%), from €5,166 to €4,081
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 | €406,808 | €443,184 | +€36,376 | +8.9% |
| Fixed assets | 21/28 | €35,844 | €42,269 | +€6,425 | +17.9% |
| Tangible fixed assets | 22/27 | €35,844 | €42,269 | +€6,425 | +17.9% |
| Land and buildings | 22 | €30,000 | €30,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,054 | €9,427 | +€5,373 | +132.5% |
| Furniture and vehicles | 24 | €1,790 | €2,842 | +€1,052 | +58.8% |
| Current assets | 29/58 | €370,964 | €400,915 | +€29,951 | +8.1% |
| Stocks and contracts in progress | 3 | €38,231 | €36,313 | -€1,918 | -5.0% |
| Stocks | 30/36 | €38,231 | €36,313 | -€1,918 | -5.0% |
| Amounts receivable within one year | 40/41 | €66,701 | €86,025 | +€19,323 | +29.0% |
| Trade receivables | 40 | €54,085 | €64,185 | +€10,100 | +18.7% |
| Other amounts receivable | 41 | €12,616 | €21,840 | +€9,224 | +73.1% |
| Cash at bank and in hand | 54/58 | €265,430 | €278,578 | +€13,147 | +5.0% |
| Deferred charges and accrued income | 490/1 | €602 | €0 | -€602 | -100.0% |
| Total equity and liabilities | 10/49 | €406,808 | €443,184 | +€36,376 | +8.9% |
| Equity | 10/15 | €279,011 | €305,936 | +€26,925 | +9.7% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €216,011 | €242,936 | +€26,925 | +12.5% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €190,961 | €217,886 | +€26,925 | +14.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €127,797 | €137,248 | +€9,451 | +7.4% |
| Amounts payable after more than one year | 17 | €99,000 | €99,000 | = | 0.0% |
| Financial debts | 170/4 | €99,000 | €99,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,858 | €31,239 | +€10,381 | +49.8% |
| Trade debts | 44 | €5,826 | €1,771 | -€4,056 | -69.6% |
| Suppliers | 440/4 | €5,826 | €1,771 | -€4,056 | -69.6% |
| Taxes, remuneration and social security | 45 | €6,731 | €12,468 | +€5,737 | +85.2% |
| Taxes | 450/3 | €6,731 | €12,468 | +€5,737 | +85.2% |
| Other amounts payable | 47/48 | €8,300 | €17,000 | +€8,700 | +104.8% |
| Accrued charges and deferred income | 492/3 | €7,940 | €7,009 | -€931 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,062 | €2,569 | +€507 | +24.6% |
| Other operating charges | 640/8 | €5,870 | €6,628 | +€758 | +12.9% |
| Gross operating margin | 9900 | €97,566 | €78,505 | -€19,061 | -19.5% |
| Operating profit (loss) | 9901 | €89,634 | €69,308 | -€20,326 | -22.7% |
| Financial income | 75/76B | €5,166 | €4,081 | -€1,084 | -21.0% |
| Recurring financial income | 75 | €5,166 | €4,081 | -€1,084 | -21.0% |
| Financial charges | 65/66B | €9,043 | €7,633 | -€1,410 | -15.6% |
| Recurring financial charges | 65 | €9,043 | €7,633 | -€1,410 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €85,756 | €65,756 | -€20,001 | -23.3% |
| Income taxes | 67/77 | €28,003 | €21,830 | -€6,173 | -22.0% |
| Profit (loss) for the period | 9904 | €57,753 | €43,925 | -€13,828 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,753 | €43,925 | -€13,828 | -23.9% |
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 30 September 2026 via checked.be.