BENSINA: 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.
BENSINA
Largest movements
- Receivables within one year +€29,519
up €29,519 (+77.9%), from €37,885 to €67,404
of which Trade receivables: +€29,519
- Cash -€8,427
down €8,427 (-48.3%), from €17,435 to €9,007
mainly Investment in fixed assets (net) (-€32,625) and Receivables within one year (-€29,519)
- Tax, wage and social debts +€31,019
up €31,019 (+130.5%), from €23,766 to €54,785
of which Remuneration and social security: +€28,056
- Other debts -€23,729
down €23,729 (-8.3%), from €286,156 to €262,427
- Trade debts +€16,655
up €16,655 (+39.1%), from €42,566 to €59,221
- Debts after one year -€13,867
down €13,867 (-24.5%), from €56,608 to €42,742
- Profit (loss) carried forward +€8,336
up €8,336 (+5.3%), from -€156,650 to -€148,314
- Purchases and services +€133,303
new in 2025: €133,303
- Staff costs +€63,400
up €63,400 (+163.0%), from €38,903 to €102,304
- Gross operating margin -€4,923
down €4,923 (-3.1%), from €156,613 to €151,689
- Other operating charges -€3,535
down €3,535 (-53.3%), from €6,634 to €3,099
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 | €290,574 | €308,440 | +€17,866 | +6.1% |
| Fixed assets | 21/28 | €231,099 | €228,536 | -€2,563 | -1.1% |
| Tangible fixed assets | 22/27 | €215,073 | €212,510 | -€2,563 | -1.2% |
| Plant, machinery and equipment | 23 | €3,948 | €1,792 | -€2,156 | -54.6% |
| Furniture and vehicles | 24 | €42,168 | €34,568 | -€7,600 | -18.0% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €168,956 | €176,150 | +€7,193 | +4.3% |
| Financial fixed assets | 28 | €16,026 | €16,026 | = | 0.0% |
| Current assets | 29/58 | €59,476 | €79,904 | +€20,428 | +34.3% |
| Stocks and contracts in progress | 3 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Stocks | 30/36 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Amounts receivable within one year | 40/41 | €37,885 | €67,404 | +€29,519 | +77.9% |
| Trade receivables | 40 | €37,885 | €67,404 | +€29,519 | +77.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €17,435 | €9,007 | -€8,427 | -48.3% |
| Deferred charges and accrued income | 490/1 | €156 | €493 | +€336 | +215.0% |
| Total equity and liabilities | 10/49 | €290,574 | €308,440 | +€17,866 | +6.1% |
| Equity | 10/15 | -€138,100 | -€129,764 | +€8,336 | +6.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,650 | -€148,314 | +€8,336 | +5.3% |
| Amounts payable | 17/49 | €428,675 | €438,205 | +€9,530 | +2.2% |
| Amounts payable after more than one year | 17 | €56,608 | €42,742 | -€13,867 | -24.5% |
| Financial debts | 170/4 | €56,608 | €42,742 | -€13,867 | -24.5% |
| Amounts payable within one year | 42/48 | €372,067 | €395,463 | +€23,396 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €19,579 | €19,030 | -€549 | -2.8% |
| Trade debts | 44 | €42,566 | €59,221 | +€16,655 | +39.1% |
| Suppliers | 440/4 | €42,566 | €59,221 | +€16,655 | +39.1% |
| Taxes, remuneration and social security | 45 | €23,766 | €54,785 | +€31,019 | +130.5% |
| Taxes | 450/3 | €17,094 | €20,058 | +€2,964 | +17.3% |
| Remuneration and social security | 454/9 | €6,672 | €34,728 | +€28,056 | +420.5% |
| Other amounts payable | 47/48 | €286,156 | €262,427 | -€23,729 | -8.3% |
| Non-recurring operating income | 76A | €7,639 | €1,550 | -€6,089 | -79.7% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €133,303 | +€133,303 | |
| Remuneration, social security and pensions | 62 | €38,903 | €102,304 | +€63,400 | +163.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,134 | €35,187 | +€1,054 | +3.1% |
| Other operating charges | 640/8 | €6,634 | €3,099 | -€3,535 | -53.3% |
| Non-recurring operating charges | 66A | - | €225 | +€225 | |
| Gross operating margin | 9900 | €156,613 | €151,689 | -€4,923 | -3.1% |
| Operating profit (loss) | 9901 | €76,942 | €10,874 | -€66,068 | -85.9% |
| Financial income | 75/76B | €1 | €49 | +€48 | +6891.4% |
| Recurring financial income | 75 | €1 | €49 | +€48 | +6891.4% |
| Financial charges | 65/66B | €3,001 | €2,587 | -€414 | -13.8% |
| Recurring financial charges | 65 | €3,001 | €2,587 | -€414 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €73,941 | €8,336 | -€65,606 | -88.7% |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €73,941 | €8,336 | -€65,606 | -88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,941 | €8,336 | -€65,606 | -88.7% |
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 9 October 2026 via checked.be.