BENS Deli: 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.
What changed
BENS Deli
NACE 10.130, Manufacture of food products
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€52,542
2024 · €8,812+€43,730
Equity
€546,446
2024 · €493,903+€52,542
Cash
€125,515
2024 · €105,780+€19,736
Balance sheet total
€3.0m
2024 · €3.3m-€330,379
Largest movements
Assets
- Receivables within one year -€209,502
down €209,502 (-10.9%), from €1.9m to €1.7m
of which Trade receivables: -€184,624
- Stocks and contracts -€161,107
down €161,107 (-20.1%), from €802,173 to €641,066
Equity and liabilities
- Current portion of long-term debt -€183,915
down €183,915 (-87.2%), from €210,942 to €27,027
- Trade debts -€144,470
down €144,470 (-11.5%), from €1.3m to €1.1m
- Short-term financial debts -€70,150
down €70,150 (-13.6%), from €517,598 to €447,448
- Profit (loss) carried forward +€52,542
up €52,542 (+7.2%), from -€726,097 to -€673,554
Income statement
- Depreciation -€22,635
down €22,635 (-12.1%), from €186,372 to €163,736
- Gross operating margin +€20,015
up €20,015 (+1.4%), from €1.4m to €1.4m
- Financial charges -€16,436
down €16,436 (-28.1%), from €58,585 to €42,149
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.
Result 2024
€8,812
Gross operating margin
+€20,015
Staff costs
+€12,889
Depreciation
+€22,635
Other operating charges
-€3,892
Other operating items
-€18,813
Financial income
-€5,342
Financial charges
+€16,436
Taxes
-€200
Result 2025
€52,542
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.
From operations
+€459,665
Investment
-€189,889
Financing
-€250,040
Cash 2024
€105,780
From operations (derived)
+€459,665
Net result for the year
+€52,542
Depreciation
+€163,736
Stocks and contracts
+€161,107
Receivables within one year
+€209,502
Deferred charges and accrued income
+€5,657
Trade debts
-€144,470
Tax, wage and social debts
+€12,699
Accrued charges and deferred income
-€1,109
Investment (derived)
-€189,889
Investment in fixed assets (net)
-€189,889
Financing
-€250,040
Debts after one year
+€4,025
Current portion of long-term debt
-€183,915
Short-term financial debts
-€70,150
Cash 2025
€125,515
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,336,518 | €3,006,139 | -€330,379 | -9.9% |
| Fixed assets | 21/28 | €443,820 | €469,973 | +€26,152 | +5.9% |
| Tangible fixed assets | 22/27 | €443,820 | €469,973 | +€26,152 | +5.9% |
| Plant, machinery and equipment | 23 | €347,613 | €385,187 | +€37,574 | +10.8% |
| Furniture and vehicles | 24 | €47,544 | €14,674 | -€32,870 | -69.1% |
| Leasing and similar rights | 25 | €48,664 | €70,112 | +€21,448 | +44.1% |
| Current assets | 29/58 | €2,892,697 | €2,536,166 | -€356,531 | -12.3% |
| Stocks and contracts in progress | 3 | €802,173 | €641,066 | -€161,107 | -20.1% |
| Stocks | 30/36 | €802,173 | €641,066 | -€161,107 | -20.1% |
| Amounts receivable within one year | 40/41 | €1,925,017 | €1,715,515 | -€209,502 | -10.9% |
| Trade receivables | 40 | €1,549,808 | €1,365,184 | -€184,624 | -11.9% |
| Other amounts receivable | 41 | €375,209 | €350,331 | -€24,878 | -6.6% |
| Cash at bank and in hand | 54/58 | €105,780 | €125,515 | +€19,736 | +18.7% |
| Deferred charges and accrued income | 490/1 | €59,727 | €54,070 | -€5,657 | -9.5% |
| Total equity and liabilities | 10/49 | €3,336,518 | €3,006,139 | -€330,379 | -9.9% |
| Equity | 10/15 | €493,903 | €546,446 | +€52,542 | +10.6% |
| Contributions | 10/11 | €1,200,000 | €1,200,000 | = | 0.0% |
| Capital | 10 | €1,200,000 | €1,200,000 | = | 0.0% |
| Issued capital | 100 | €1,200,000 | €1,200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€726,097 | -€673,554 | +€52,542 | +7.2% |
| Amounts payable | 17/49 | €2,842,615 | €2,459,694 | -€382,921 | -13.5% |
| Amounts payable after more than one year | 17 | €37,425 | €41,450 | +€4,025 | +10.8% |
| Financial debts | 170/4 | €37,425 | €41,450 | +€4,025 | +10.8% |
| Amounts payable within one year | 42/48 | €2,802,390 | €2,416,553 | -€385,837 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €210,942 | €27,027 | -€183,915 | -87.2% |
| Financial debts | 43 | €517,598 | €447,448 | -€70,150 | -13.6% |
| Credit institutions | 430/8 | €517,598 | €447,448 | -€70,150 | -13.6% |
| Trade debts | 44 | €1,251,733 | €1,107,263 | -€144,470 | -11.5% |
| Suppliers | 440/4 | €1,251,733 | €1,107,263 | -€144,470 | -11.5% |
| Taxes, remuneration and social security | 45 | €182,117 | €194,815 | +€12,699 | +7.0% |
| Taxes | 450/3 | €26,440 | €28,939 | +€2,498 | +9.4% |
| Remuneration and social security | 454/9 | €155,676 | €165,877 | +€10,201 | +6.6% |
| Other amounts payable | 47/48 | €640,000 | €640,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,799 | €1,690 | -€1,109 | -39.6% |
| Remuneration, social security and pensions | 62 | €1,182,524 | €1,169,634 | -€12,889 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186,372 | €163,736 | -€22,635 | -12.1% |
| Other operating charges | 640/8 | €7,944 | €11,836 | +€3,892 | +49.0% |
| Non-recurring operating charges | 66A | - | €18,813 | +€18,813 | |
| Gross operating margin | 9900 | €1,424,778 | €1,444,793 | +€20,015 | +1.4% |
| Operating profit (loss) | 9901 | €47,938 | €80,774 | +€32,835 | +68.5% |
| Financial income | 75/76B | €19,856 | €14,514 | -€5,342 | -26.9% |
| Recurring financial income | 75 | €19,856 | €14,514 | -€5,342 | -26.9% |
| Financial charges | 65/66B | €58,585 | €42,149 | -€16,436 | -28.1% |
| Recurring financial charges | 65 | €58,585 | €42,149 | -€16,436 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €9,209 | €53,139 | +€43,930 | +477.0% |
| Income taxes | 67/77 | €397 | €596 | +€200 | +50.4% |
| Profit (loss) for the period | 9904 | €8,812 | €52,542 | +€43,730 | +496.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,812 | €52,542 | +€43,730 | +496.2% |
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 10 October 2026 via checked.be.