BENNIS: 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.
BENNIS
Largest movements
- Cash +€71,124
up €71,124 (+133%), from €53,327 to €124,451
mainly Net result for the year (+€65,432) and Debts after one year (+€17,105)
- Receivables within one year +€13,948
up €13,948 (+101%), from €13,815 to €27,763
of which Trade receivables: +€12,672
- Financial fixed assets +€2,655
up €2,655 (+76.3%), from €3,480 to €6,135
- Profit (loss) carried forward +€64,599
up €64,599, from -€3,899 to €60,700
- Debts after one year +€17,105
up €17,105 (+21.6%), from €79,227 to €96,332
- Current portion of long-term debt +€4,969
up €4,969 (+134%), from €3,702 to €8,671
- Gross operating margin +€104,298
up €104,298 (+3,915%), from €2,664 to €106,962
- Taxes +€17,575
up €17,575 (+11,787%), from €149 to €17,724
- Staff costs +€10,574
new in 2025: €10,574
- Depreciation +€3,593
up €3,593 (+155%), from €2,314 to €5,907
- Financial charges +€1,803
up €1,803 (+50.3%), from €3,587 to €5,390
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 | €84,823 | €174,167 | +€89,344 | +105% |
| Fixed assets | 21/28 | €17,584 | €21,953 | +€4,369 | +24.8% |
| Tangible fixed assets | 22/27 | €14,104 | €15,818 | +€1,714 | +12.2% |
| Furniture and vehicles | 24 | €14,104 | €15,818 | +€1,714 | +12.2% |
| Financial fixed assets | 28 | €3,480 | €6,135 | +€2,655 | +76.3% |
| Current assets | 29/58 | €67,239 | €152,214 | +€84,975 | +126% |
| Amounts receivable within one year | 40/41 | €13,815 | €27,763 | +€13,948 | +101% |
| Trade receivables | 40 | €13,815 | €26,488 | +€12,672 | +91.7% |
| Other amounts receivable | 41 | - | €1,276 | +€1,276 | |
| Cash at bank and in hand | 54/58 | €53,327 | €124,451 | +€71,124 | +133% |
| Deferred charges and accrued income | 490/1 | €97 | - | -€97 | |
| Total equity and liabilities | 10/49 | €84,823 | €174,167 | +€89,344 | +105% |
| Equity | 10/15 | -€1,399 | €63,200 | +€64,599 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,899 | €60,700 | +€64,599 | |
| Amounts payable | 17/49 | €86,223 | €110,967 | +€24,744 | +28.7% |
| Amounts payable after more than one year | 17 | €79,227 | €96,332 | +€17,105 | +21.6% |
| Financial debts | 170/4 | €79,227 | €96,332 | +€17,105 | +21.6% |
| Amounts payable within one year | 42/48 | €6,996 | €14,635 | +€7,639 | +109% |
| Current portion of amounts payable after more than one year | 42 | €3,702 | €8,671 | +€4,969 | +134% |
| Trade debts | 44 | €361 | €1,563 | +€1,202 | +333% |
| Suppliers | 440/4 | €361 | €1,563 | +€1,202 | +333% |
| Taxes, remuneration and social security | 45 | €2,288 | €3,316 | +€1,028 | +44.9% |
| Taxes | 450/3 | €2,288 | €1,543 | -€746 | -32.6% |
| Remuneration and social security | 454/9 | - | €1,773 | +€1,773 | |
| Other amounts payable | 47/48 | €644 | €1,085 | +€441 | +68.4% |
| Remuneration, social security and pensions | 62 | - | €10,574 | +€10,574 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,314 | €5,907 | +€3,593 | +155% |
| Other operating charges | 640/8 | €514 | €1,934 | +€1,421 | +276% |
| Gross operating margin | 9900 | €2,664 | €106,962 | +€104,298 | +3,915% |
| Operating profit (loss) | 9901 | -€163 | €88,547 | +€88,710 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,587 | €5,390 | +€1,803 | +50.3% |
| Recurring financial charges | 65 | €3,587 | €5,390 | +€1,803 | +50.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,750 | €83,157 | +€86,907 | |
| Income taxes | 67/77 | €149 | €17,724 | +€17,575 | +11,787% |
| Profit (loss) for the period | 9904 | -€3,899 | €65,432 | +€69,332 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,899 | €65,432 | +€69,332 |
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 17 October 2026 via checked.be.