BENNY TRANS: 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 TRANS
Largest movements
- Tangible fixed assets -€20,683
down €20,683 (-35.5%), from €58,296 to €37,613
of which Furniture and vehicles: -€20,157
- Cash +€3,765
up €3,765 (+1,232%), from €306 to €4,071
mainly Depreciation (+€20,683) and Net result for the year (+€19,408)
- Debts after one year -€18,679
down €18,679 (-49.0%), from €38,091 to €19,412
- Profit (loss) carried forward +€16,856
no longer reported in 2025 (was -€16,856)
- Short-term financial debts -€16,463
no longer reported in 2025 (was €16,463)
- Reserves +€2,552
up €2,552 (+9.9%), from €25,894 to €28,446
- Trade debts -€1,608
down €1,608 (-34.4%), from €4,669 to €3,062
- Gross operating margin +€27,953
up €27,953 (+81.7%), from €34,228 to €62,181
- Other operating charges +€3,781
up €3,781 (+24.7%), from €15,294 to €19,074
- Financial charges -€1,025
down €1,025 (-20.9%), from €4,903 to €3,878
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 | €109,578 | €93,584 | -€15,994 | -14.6% |
| Fixed assets | 21/28 | €58,296 | €37,613 | -€20,683 | -35.5% |
| Tangible fixed assets | 22/27 | €58,296 | €37,613 | -€20,683 | -35.5% |
| Plant, machinery and equipment | 23 | €1,567 | €1,041 | -€526 | -33.6% |
| Furniture and vehicles | 24 | €56,729 | €36,572 | -€20,157 | -35.5% |
| Current assets | 29/58 | €51,282 | €55,971 | +€4,689 | +9.1% |
| Amounts receivable within one year | 40/41 | €50,042 | €51,004 | +€962 | +1.9% |
| Trade receivables | 40 | €19,915 | €13,825 | -€6,090 | -30.6% |
| Other amounts receivable | 41 | €30,127 | €37,179 | +€7,053 | +23.4% |
| Cash at bank and in hand | 54/58 | €306 | €4,071 | +€3,765 | +1,232% |
| Deferred charges and accrued income | 490/1 | €935 | €896 | -€39 | -4.1% |
| Total equity and liabilities | 10/49 | €109,578 | €93,584 | -€15,994 | -14.6% |
| Equity | 10/15 | €27,638 | €47,046 | +€19,408 | +70.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,894 | €28,446 | +€2,552 | +9.9% |
| Distributable reserves | 133 | €25,894 | €28,446 | +€2,552 | +9.9% |
| Profit (loss) carried forward | 14 | -€16,856 | - | +€16,856 | |
| Amounts payable | 17/49 | €81,940 | €46,539 | -€35,402 | -43.2% |
| Amounts payable after more than one year | 17 | €38,091 | €19,412 | -€18,679 | -49.0% |
| Financial debts | 170/4 | €38,091 | €19,412 | -€18,679 | -49.0% |
| Amounts payable within one year | 42/48 | €43,709 | €26,987 | -€16,722 | -38.3% |
| Current portion of amounts payable after more than one year | 42 | €17,975 | €18,679 | +€704 | +3.9% |
| Financial debts | 43 | €16,463 | - | -€16,463 | |
| Credit institutions | 430/8 | €16,463 | - | -€16,463 | |
| Trade debts | 44 | €4,669 | €3,062 | -€1,608 | -34.4% |
| Suppliers | 440/4 | €4,669 | €3,062 | -€1,608 | -34.4% |
| Taxes, remuneration and social security | 45 | €4,602 | €5,246 | +€644 | +14.0% |
| Taxes | 450/3 | €2,602 | €5,246 | +€2,644 | +102% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Accrued charges and deferred income | 492/3 | €140 | €140 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €359 | +€359 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,036 | €20,683 | -€353 | -1.7% |
| Other operating charges | 640/8 | €15,294 | €19,074 | +€3,781 | +24.7% |
| Gross operating margin | 9900 | €34,228 | €62,181 | +€27,953 | +81.7% |
| Operating profit (loss) | 9901 | -€2,101 | €22,065 | +€24,166 | |
| Financial income | 75/76B | €1,698 | €1,866 | +€169 | +9.9% |
| Recurring financial income | 75 | €1,698 | €1,866 | +€169 | +9.9% |
| Financial charges | 65/66B | €4,903 | €3,878 | -€1,025 | -20.9% |
| Recurring financial charges | 65 | €4,903 | €3,878 | -€1,025 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,307 | €20,053 | +€25,360 | |
| Income taxes | 67/77 | €398 | €645 | +€247 | +62.1% |
| Profit (loss) for the period | 9904 | -€5,705 | €19,408 | +€25,113 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,705 | €19,408 | +€25,113 |
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.