Beno Trading: 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.
Beno Trading
Largest movements
- Receivables within one year +€10,724
up €10,724 (+5,015%), from €214 to €10,938
- Tangible fixed assets +€8,484
up €8,484 (+71.2%), from €11,914 to €20,397
of which Furniture and vehicles: +€9,997
- Deferred charges and accrued income +€3,617
up €3,617 (+297%), from €1,217 to €4,833
- Other debts +€56,987
up €56,987 (+242%), from €23,561 to €80,549
- Reserves -€34,061
down €34,061 (-13.9%), from €244,576 to €210,514
- Gross operating margin -€12,820
down €12,820 (-9.8%), from €131,210 to €118,390
- Taxes -€4,907
down €4,907 (-19.8%), from €24,741 to €19,834
- Financial charges +€3,599
up €3,599 (+407%), from €884 to €4,482
- Staff costs -€2,870
down €2,870 (-6.7%), from €42,828 to €39,958
- Depreciation +€2,075
up €2,075 (+45.8%), from €4,530 to €6,605
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 | €329,989 | €357,215 | +€27,226 | +8.3% |
| Fixed assets | 21/28 | €11,914 | €20,397 | +€8,484 | +71.2% |
| Tangible fixed assets | 22/27 | €11,914 | €20,397 | +€8,484 | +71.2% |
| Plant, machinery and equipment | 23 | €891 | €1,240 | +€349 | +39.2% |
| Furniture and vehicles | 24 | €7,588 | €17,584 | +€9,997 | +132% |
| Other tangible fixed assets | 26 | €3,435 | €1,572 | -€1,862 | -54.2% |
| Current assets | 29/58 | €318,075 | €336,818 | +€18,742 | +5.9% |
| Stocks and contracts in progress | 3 | €35,936 | €38,574 | +€2,638 | +7.3% |
| Stocks | 30/36 | €35,936 | €38,574 | +€2,638 | +7.3% |
| Amounts receivable within one year | 40/41 | €214 | €10,938 | +€10,724 | +5,015% |
| Trade receivables | 40 | €214 | €10,938 | +€10,724 | +5,015% |
| Cash at bank and in hand | 54/58 | €280,709 | €282,473 | +€1,764 | +0.6% |
| Deferred charges and accrued income | 490/1 | €1,217 | €4,833 | +€3,617 | +297% |
| Total equity and liabilities | 10/49 | €329,989 | €357,215 | +€27,226 | +8.3% |
| Equity | 10/15 | €263,176 | €229,114 | -€34,061 | -12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €244,576 | €210,514 | -€34,061 | -13.9% |
| Distributable reserves | 133 | €244,576 | €210,514 | -€34,061 | -13.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €66,813 | €128,100 | +€61,287 | +91.7% |
| Amounts payable within one year | 42/48 | €66,813 | €128,100 | +€61,287 | +91.7% |
| Trade debts | 44 | €3,548 | €6,960 | +€3,412 | +96.2% |
| Suppliers | 440/4 | €3,548 | €6,960 | +€3,412 | +96.2% |
| Taxes, remuneration and social security | 45 | €39,704 | €40,591 | +€888 | +2.2% |
| Taxes | 450/3 | €32,920 | €36,677 | +€3,757 | +11.4% |
| Remuneration and social security | 454/9 | €6,784 | €3,914 | -€2,870 | -42.3% |
| Other amounts payable | 47/48 | €23,561 | €80,549 | +€56,987 | +242% |
| Remuneration, social security and pensions | 62 | €42,828 | €39,958 | -€2,870 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,530 | €6,605 | +€2,075 | +45.8% |
| Other operating charges | 640/8 | €1,161 | €2,729 | +€1,568 | +135% |
| Gross operating margin | 9900 | €131,210 | €118,390 | -€12,820 | -9.8% |
| Operating profit (loss) | 9901 | €82,690 | €69,098 | -€13,593 | -16.4% |
| Financial income | 75/76B | €1,424 | €1,706 | +€281 | +19.8% |
| Recurring financial income | 75 | €1,424 | €1,706 | +€281 | +19.8% |
| Financial charges | 65/66B | €884 | €4,482 | +€3,599 | +407% |
| Recurring financial charges | 65 | €884 | €4,482 | +€3,599 | +407% |
| Profit (loss) for the period before taxes | 9903 | €83,231 | €66,321 | -€16,910 | -20.3% |
| Income taxes | 67/77 | €24,741 | €19,834 | -€4,907 | -19.8% |
| Profit (loss) for the period | 9904 | €58,490 | €46,487 | -€12,003 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,490 | €46,487 | -€12,003 | -20.5% |
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 16 October 2026 via checked.be.