BENNO'S: what changed
BENNO'S
Largest movements
- Cash -€36,284
down €36,284 (-35.9%), from €101,058 to €64,773
mainly Trade debts (-€42,482) and Debts after one year (-€34,434)
- Tangible fixed assets -€14,088
down €14,088 (-31.7%), from €44,460 to €30,372
of which Furniture and vehicles: -€13,182
- Receivables within one year +€13,999
up €13,999 (+3,479%), from €402 to €14,401
- Reserves +€47,567
up €47,567 (+47.4%), from €100,387 to €147,954
- Trade debts -€42,482
down €42,482 (-90.4%), from €47,015 to €4,533
- Debts after one year -€34,434
down €34,434 (-14.4%), from €239,802 to €205,368
- Tax, wage and social debts -€5,035
down €5,035 (-14.4%), from €34,994 to €29,959
of which Taxes: -€3,035
- Depreciation +€13,591
up €13,591 (+807%), from €1,684 to €15,275
- Financial income +€9,927
up €9,927 (+39.6%), from €25,073 to €35,000
- Gross operating margin +€2,914
up €2,914 (+5.9%), from €49,800 to €52,714
- Financial charges -€2,443
down €2,443 (-21.2%), from €11,543 to €9,100
of which Financial charges: -€2,523
- Taxes -€618
down €618 (-3.9%), from €15,871 to €15,253
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €469,646 | €434,123 | -€35,523 | -7.6% |
| Fixed assets | 21/28 | €366,460 | €352,372 | -€14,088 | -3.8% |
| Tangible fixed assets | 22/27 | €44,460 | €30,372 | -€14,088 | -31.7% |
| Plant, machinery and equipment | 23 | €2,253 | €1,347 | -€906 | -40.2% |
| Furniture and vehicles | 24 | €42,208 | €29,025 | -€13,182 | -31.2% |
| Financial fixed assets | 28 | €322,000 | €322,000 | = | 0.0% |
| Current assets | 29/58 | €103,186 | €81,751 | -€21,435 | -20.8% |
| Amounts receivable within one year | 40/41 | €402 | €14,401 | +€13,999 | +3,479% |
| Trade receivables | 40 | €402 | €14,401 | +€13,999 | +3,479% |
| Cash at bank and in hand | 54/58 | €101,058 | €64,773 | -€36,284 | -35.9% |
| Deferred charges and accrued income | 490/1 | €1,726 | €2,576 | +€851 | +49.3% |
| Total equity and liabilities | 10/49 | €469,646 | €434,123 | -€35,523 | -7.6% |
| Equity | 10/15 | €102,887 | €150,454 | +€47,567 | +46.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €100,387 | €147,954 | +€47,567 | +47.4% |
| Distributable reserves | 133 | €100,387 | €147,954 | +€47,567 | +47.4% |
| Amounts payable | 17/49 | €366,758 | €283,669 | -€83,089 | -22.7% |
| Amounts payable after more than one year | 17 | €239,802 | €205,368 | -€34,434 | -14.4% |
| Financial debts | 170/4 | €239,802 | €205,368 | -€34,434 | -14.4% |
| Amounts payable within one year | 42/48 | €116,805 | €69,598 | -€47,207 | -40.4% |
| Current portion of amounts payable after more than one year | 42 | €33,930 | €34,434 | +€504 | +1.5% |
| Trade debts | 44 | €47,015 | €4,533 | -€42,482 | -90.4% |
| Suppliers | 440/4 | €47,015 | €4,533 | -€42,482 | -90.4% |
| Taxes, remuneration and social security | 45 | €34,994 | €29,959 | -€5,035 | -14.4% |
| Taxes | 450/3 | €32,994 | €29,959 | -€3,035 | -9.2% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €866 | €672 | -€194 | -22.4% |
| Accrued charges and deferred income | 492/3 | €10,152 | €8,703 | -€1,448 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,684 | €15,275 | +€13,591 | +807% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €49,800 | €52,714 | +€2,914 | +5.9% |
| Operating profit (loss) | 9901 | €47,611 | €36,919 | -€10,692 | -22.5% |
| Financial income | 75/76B | €25,073 | €35,000 | +€9,927 | +39.6% |
| Recurring financial income | 75 | €25,073 | €35,000 | +€9,927 | +39.6% |
| Financial charges | 65/66B | €11,543 | €9,100 | -€2,443 | -21.2% |
| Recurring financial charges | 65 | €11,480 | €8,957 | -€2,523 | -22.0% |
| Non-recurring financial charges | 66B | €63 | €143 | +€79 | +126% |
| Profit (loss) for the period before taxes | 9903 | €61,141 | €62,819 | +€1,678 | +2.7% |
| Income taxes | 67/77 | €15,871 | €15,253 | -€618 | -3.9% |
| Profit (loss) for the period | 9904 | €45,270 | €47,567 | +€2,296 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,270 | €47,567 | +€2,296 | +5.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.