BENSAR: 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
BENSAR
NACE 68.310, Real estate agency activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€624,684
2024 · €1.9m-€1.3m
Equity
€7.7m
2024 · €7.1m+€624,684
Cash
€224,384
2024 · €215,678+€8,706
Balance sheet total
€9.0m
2024 · €8.9m+€96,129
Largest movements
Assets
- Receivables within one year +€430,139
up €430,139 (+466.9%), from €92,125 to €522,264
of which Other amounts receivable: +€405,639
- Intangible fixed assets -€306,682
down €306,682 (-25.0%), from €1.2m to €920,047
Equity and liabilities
- Profit (loss) carried forward +€624,684
up €624,684 (+36.8%), from €1.7m to €2.3m
- Other debts -€413,411
down €413,411 (-27.9%), from €1.5m to €1.1m
Income statement
- Financial income -€1.3m
down €1.3m (-58.5%), from €2.3m to €933,382
- Financial charges -€54,095
down €54,095 (-31.5%), from €171,581 to €117,486
- Taxes +€37,870
up €37,870, from -€34,912 to €2,957
- Services and other goods -€22,889
down €22,889 (-12.4%), from €184,078 to €161,189
- Depreciation +€20,280
up €20,280 (+6.3%), from €322,436 to €342,716
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
€1.9m
Other operating income
+€2,125
Services and other goods
+€22,889
Depreciation
-€20,280
Other operating charges
+€440
Other operating items
-€18,500
Financial income
-€1.3m
Financial charges
+€54,095
Taxes
-€37,870
Result 2025
€624,684
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
+€118,120
Investment
€0
Financing
-€109,414
Cash 2024
€215,678
From operations (derived)
+€118,120
Net result for the year
+€624,684
Depreciation
+€342,716
Receivables within one year
-€430,139
Trade debts
-€5,022
Tax, wage and social debts
-€708
Other debts
-€413,411
Financing
-€109,414
Debts after one year
-€65,405
Current portion of long-term debt
-€44,009
Cash 2025
€224,384
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,868,484 | €8,964,613 | +€96,129 | +1.1% |
| Fixed assets | 21/28 | €8,560,681 | €8,217,965 | -€342,716 | -4.0% |
| Intangible fixed assets | 21 | €1,226,729 | €920,047 | -€306,682 | -25.0% |
| Tangible fixed assets | 22/27 | €337,635 | €301,600 | -€36,034 | -10.7% |
| Land and buildings | 22 | €197,769 | €191,748 | -€6,022 | -3.0% |
| Plant, machinery and equipment | 23 | €1,940 | €1,474 | -€467 | -24.0% |
| Furniture and vehicles | 24 | €137,925 | €108,379 | -€29,546 | -21.4% |
| Financial fixed assets | 28 | €6,996,318 | €6,996,318 | = | 0.0% |
| Affiliated companies | 280/1 | €6,996,318 | €6,996,318 | = | 0.0% |
| Participating interests | 280 | €6,996,318 | €6,996,318 | = | 0.0% |
| Current assets | 29/58 | €307,803 | €746,649 | +€438,845 | +142.6% |
| Amounts receivable within one year | 40/41 | €92,125 | €522,264 | +€430,139 | +466.9% |
| Trade receivables | 40 | €26,500 | €51,000 | +€24,500 | +92.5% |
| Other amounts receivable | 41 | €65,625 | €471,264 | +€405,639 | +618.1% |
| Cash at bank and in hand | 54/58 | €215,678 | €224,384 | +€8,706 | +4.0% |
| Total equity and liabilities | 10/49 | €8,868,484 | €8,964,613 | +€96,129 | +1.1% |
| Equity | 10/15 | €7,108,223 | €7,732,907 | +€624,684 | +8.8% |
| Contributions | 10/11 | €1,844,231 | €1,844,231 | = | 0.0% |
| Capital | 10 | €1,844,193 | €1,844,193 | = | 0.0% |
| Issued capital | 100 | €1,844,193 | €1,844,193 | = | 0.0% |
| Contributions outside capital | 11 | €37 | €37 | = | 0.0% |
| Share premium | 1100/10 | €37 | €37 | = | 0.0% |
| Reserves | 13 | €3,566,772 | €3,566,772 | = | 0.0% |
| Non-distributable reserves | 130/1 | €184,419 | €184,419 | = | 0.0% |
| Legal reserve | 130 | €184,419 | €184,419 | = | 0.0% |
| Distributable reserves | 133 | €3,382,353 | €3,382,353 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,697,220 | €2,321,904 | +€624,684 | +36.8% |
| Amounts payable | 17/49 | €1,760,261 | €1,231,706 | -€528,555 | -30.0% |
| Amounts payable after more than one year | 17 | €150,050 | €84,645 | -€65,405 | -43.6% |
| Financial debts | 170/4 | €150,050 | €84,645 | -€65,405 | -43.6% |
| Credit institutions | 173 | €150,050 | €84,645 | -€65,405 | -43.6% |
| Amounts payable within one year | 42/48 | €1,610,211 | €1,147,062 | -€463,150 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €111,237 | €67,229 | -€44,009 | -39.6% |
| Trade debts | 44 | €17,017 | €11,995 | -€5,022 | -29.5% |
| Suppliers | 440/4 | €17,017 | €11,995 | -€5,022 | -29.5% |
| Taxes, remuneration and social security | 45 | €2,242 | €1,534 | -€708 | -31.6% |
| Remuneration and social security | 454/9 | €2,242 | €1,534 | -€708 | -31.6% |
| Other amounts payable | 47/48 | €1,479,715 | €1,066,305 | -€413,411 | -27.9% |
| Operating income | 70/76A | €338,336 | €321,961 | -€16,375 | -4.8% |
| Turnover | 70 | €306,000 | €306,000 | = | 0.0% |
| Other operating income | 74 | €13,836 | €15,961 | +€2,125 | +15.4% |
| Non-recurring operating income | 76A | €18,500 | - | -€18,500 | |
| Operating charges | 60/66A | €513,265 | €510,216 | -€3,048 | -0.6% |
| Services and other goods | 61 | €184,078 | €161,189 | -€22,889 | -12.4% |
| Remuneration, social security and pensions | 62 | €2,739 | €2,739 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €322,436 | €342,716 | +€20,280 | +6.3% |
| Other operating charges | 640/8 | €4,011 | €3,572 | -€440 | -11.0% |
| Operating profit (loss) | 9901 | -€174,929 | -€188,255 | -€13,326 | -7.6% |
| Financial income | 75/76B | €2,251,028 | €933,382 | -€1.3m | -58.5% |
| Recurring financial income | 75 | €2,251,028 | €933,382 | -€1.3m | -58.5% |
| Income from financial fixed assets | 750 | €2,251,028 | €933,382 | -€1.3m | -58.5% |
| Financial charges | 65/66B | €171,581 | €117,486 | -€54,095 | -31.5% |
| Recurring financial charges | 65 | €171,581 | €117,486 | -€54,095 | -31.5% |
| Debt charges | 650 | €77,938 | €29,173 | -€48,765 | -62.6% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €91,895 | €86,830 | -€5,066 | -5.5% |
| Other financial charges | 652/9 | €1,748 | €1,483 | -€265 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €1,904,518 | €627,641 | -€1.3m | -67.0% |
| Income taxes | 67/77 | -€34,912 | €2,957 | +€37,870 | |
| Taxes | 670/3 | €2,112 | €2,957 | +€846 | +40.1% |
| Tax adjustments and reversals of tax provisions | 77 | €37,024 | - | -€37,024 | |
| Profit (loss) for the period | 9904 | €1,939,430 | €624,684 | -€1.3m | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,939,430 | €624,684 | -€1.3m | -67.8% |
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.