BENNY TAILORS: 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.
BENNY TAILORS
Largest movements
- Cash -€8,917
down €8,917 (-62.9%), from €14,184 to €5,267
mainly Other debts (-€29,723) and Trade debts (-€4,014)
- Tangible fixed assets -€5,330
down €5,330 (-62.2%), from €8,575 to €3,245
of which Furniture and vehicles: -€3,201
- Stocks and contracts -€3,030
down €3,030 (-13.2%), from €23,030 to €20,000
- Other debts -€29,723
down €29,723 (-13.4%), from €221,782 to €192,059
- Profit (loss) carried forward +€16,225
up €16,225 (+8.1%), from -€200,113 to -€183,887
- Trade debts -€4,014
down €4,014 (-75.5%), from €5,316 to €1,301
- Short-term financial debts +€849
new in 2025: €849
- Tax, wage and social debts -€776
down €776 (-44.3%), from €1,751 to €975
- Provisions +€32,533
up €32,533, from -€32,533 to €0
- Gross operating margin +€13,817
up €13,817 (+120.6%), from €11,452 to €25,269
- Depreciation -€8,222
down €8,222 (-69.9%), from €11,757 to €3,535
- Other operating charges -€2,829
down €2,829 (-81.6%), from €3,467 to €638
- Write-downs -€1,477
down €1,477 (-32.8%), from €4,508 to €3,030
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 | €47,328 | €29,889 | -€17,438 | -36.8% |
| Fixed assets | 21/28 | €8,575 | €3,245 | -€5,330 | -62.2% |
| Tangible fixed assets | 22/27 | €8,575 | €3,245 | -€5,330 | -62.2% |
| Land and buildings | 22 | €1,795 | €0 | -€1,795 | -100.0% |
| Plant, machinery and equipment | 23 | €333 | €0 | -€333 | -100.0% |
| Furniture and vehicles | 24 | €6,446 | €3,245 | -€3,201 | -49.7% |
| Current assets | 29/58 | €38,752 | €26,644 | -€12,108 | -31.2% |
| Stocks and contracts in progress | 3 | €23,030 | €20,000 | -€3,030 | -13.2% |
| Stocks | 30/36 | €23,030 | €20,000 | -€3,030 | -13.2% |
| Amounts receivable within one year | 40/41 | €233 | €0 | -€233 | -100.0% |
| Other amounts receivable | 41 | €233 | €0 | -€233 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,184 | €5,267 | -€8,917 | -62.9% |
| Deferred charges and accrued income | 490/1 | €1,305 | €1,376 | +€72 | +5.5% |
| Total equity and liabilities | 10/49 | €47,328 | €29,889 | -€17,438 | -36.8% |
| Equity | 10/15 | -€181,521 | -€165,295 | +€16,225 | +8.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€200,113 | -€183,887 | +€16,225 | +8.1% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €228,848 | €195,184 | -€33,664 | -14.7% |
| Amounts payable within one year | 42/48 | €228,848 | €195,184 | -€33,664 | -14.7% |
| Financial debts | 43 | - | €849 | +€849 | |
| Credit institutions | 430/8 | - | €849 | +€849 | |
| Trade debts | 44 | €5,316 | €1,301 | -€4,014 | -75.5% |
| Suppliers | 440/4 | €5,316 | €1,301 | -€4,014 | -75.5% |
| Taxes, remuneration and social security | 45 | €1,751 | €975 | -€776 | -44.3% |
| Taxes | 450/3 | €1,751 | €975 | -€776 | -44.3% |
| Other amounts payable | 47/48 | €221,782 | €192,059 | -€29,723 | -13.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,757 | €3,535 | -€8,222 | -69.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,508 | €3,030 | -€1,477 | -32.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€32,533 | €0 | +€32,533 | |
| Other operating charges | 640/8 | €3,467 | €638 | -€2,829 | -81.6% |
| Non-recurring operating charges | 66A | - | €1,795 | +€1,795 | |
| Gross operating margin | 9900 | €11,452 | €25,269 | +€13,817 | +120.6% |
| Operating profit (loss) | 9901 | €24,254 | €16,270 | -€7,984 | -32.9% |
| Financial income | 75/76B | €110 | €95 | -€15 | -13.7% |
| Recurring financial income | 75 | €110 | €95 | -€15 | -13.7% |
| Financial charges | 65/66B | €244 | €140 | -€104 | -42.5% |
| Recurring financial charges | 65 | €244 | €140 | -€104 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €24,121 | €16,225 | -€7,895 | -32.7% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period | 9904 | €24,121 | €16,225 | -€7,895 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,121 | €16,225 | -€7,895 | -32.7% |
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 8 October 2026 via checked.be.