BENNY'S: 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.
BENNY'S
Largest movements
- Receivables within one year +€19,909
up €19,909 (+851.6%), from €2,338 to €22,246
- Cash -€6,037
down €6,037 (-15.9%), from €37,918 to €31,881
mainly Receivables within one year (-€19,909) and Other debts (-€15,700)
- Tangible fixed assets -€3,882
down €3,882 (-4.7%), from €82,693 to €78,811
of which Other tangible fixed assets: -€3,057
- Stocks and contracts -€2,991
down €2,991 (-55.2%), from €5,418 to €2,428
- Tax, wage and social debts +€22,296
up €22,296 (+370.6%), from €6,017 to €28,313
of which Taxes: +€18,127
- Other debts -€15,700
down €15,700 (-79.7%), from €19,703 to €4,002
- Reserves +€9,241
up €9,241 (+10.8%), from €85,610 to €94,851
of which Distributable reserves: +€9,241
- Trade debts -€6,376
no longer reported in 2025 (was €6,376)
- Current portion of long-term debt -€2,597
no longer reported in 2025 (was €2,597)
- Staff costs -€6,778
down €6,778 (-12.5%), from €54,385 to €47,607
- Gross operating margin -€5,280
down €5,280 (-6.5%), from €80,990 to €75,711
- Depreciation -€4,575
down €4,575 (-32.0%), from €14,283 to €9,708
- Provisions +€2,168
new in 2025: €2,168
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 | €139,770 | €146,634 | +€6,864 | +4.9% |
| Fixed assets | 21/28 | €82,906 | €79,024 | -€3,882 | -4.7% |
| Tangible fixed assets | 22/27 | €82,693 | €78,811 | -€3,882 | -4.7% |
| Land and buildings | 22 | €69,378 | €66,854 | -€2,524 | -3.6% |
| Plant, machinery and equipment | 23 | €131 | - | -€131 | |
| Furniture and vehicles | 24 | €3,995 | €5,826 | +€1,831 | +45.8% |
| Other tangible fixed assets | 26 | €9,188 | €6,131 | -€3,057 | -33.3% |
| Financial fixed assets | 28 | €213 | €213 | = | 0.0% |
| Current assets | 29/58 | €56,864 | €67,610 | +€10,746 | +18.9% |
| Stocks and contracts in progress | 3 | €5,418 | €2,428 | -€2,991 | -55.2% |
| Stocks | 30/36 | €5,418 | €2,428 | -€2,991 | -55.2% |
| Amounts receivable within one year | 40/41 | €2,338 | €22,246 | +€19,909 | +851.6% |
| Other amounts receivable | 41 | €2,338 | €22,246 | +€19,909 | +851.6% |
| Cash at bank and in hand | 54/58 | €37,918 | €31,881 | -€6,037 | -15.9% |
| Deferred charges and accrued income | 490/1 | €11,191 | €11,055 | -€135 | -1.2% |
| Total equity and liabilities | 10/49 | €139,770 | €146,634 | +€6,864 | +4.9% |
| Equity | 10/15 | €105,077 | €114,318 | +€9,241 | +8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,610 | €94,851 | +€9,241 | +10.8% |
| Non-distributable reserves | 130/1 | €3,608 | €3,608 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,608 | €3,608 | = | 0.0% |
| Distributable reserves | 133 | €82,002 | €91,243 | +€9,241 | +11.3% |
| Profit (loss) carried forward | 14 | €867 | €867 | = | 0.0% |
| Amounts payable | 17/49 | €34,693 | €32,315 | -€2,377 | -6.9% |
| Amounts payable within one year | 42/48 | €34,693 | €32,315 | -€2,377 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €2,597 | - | -€2,597 | |
| Trade debts | 44 | €6,376 | - | -€6,376 | |
| Suppliers | 440/4 | €6,376 | - | -€6,376 | |
| Taxes, remuneration and social security | 45 | €6,017 | €28,313 | +€22,296 | +370.6% |
| Taxes | 450/3 | €6,017 | €24,144 | +€18,127 | +301.3% |
| Remuneration and social security | 454/9 | - | €4,169 | +€4,169 | |
| Other amounts payable | 47/48 | €19,703 | €4,002 | -€15,700 | -79.7% |
| Remuneration, social security and pensions | 62 | €54,385 | €47,607 | -€6,778 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,283 | €9,708 | -€4,575 | -32.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €2,168 | +€2,168 | |
| Other operating charges | 640/8 | €2,878 | €2,897 | +€19 | +0.7% |
| Gross operating margin | 9900 | €80,990 | €75,711 | -€5,280 | -6.5% |
| Operating profit (loss) | 9901 | €9,444 | €13,330 | +€3,886 | +41.1% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €2,054 | €1,439 | -€615 | -30.0% |
| Recurring financial charges | 65 | €2,054 | €1,439 | -€615 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €7,390 | €11,900 | +€4,510 | +61.0% |
| Income taxes | 67/77 | €1,926 | €2,659 | +€733 | +38.1% |
| Profit (loss) for the period | 9904 | €5,464 | €9,241 | +€3,777 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,464 | €9,241 | +€3,777 | +69.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.