BenSo-TEC: 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.
BenSo-TEC
Largest movements
- Cash -€33,041
down €33,041 (-36.2%), from €91,350 to €58,309
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€26,427)
- Receivables within one year +€26,427
up €26,427 (+271%), from €9,763 to €36,190
of which Trade receivables: +€18,927
- Tangible fixed assets -€4,821
down €4,821 (-33.5%), from €14,397 to €9,576
of which Plant, machinery and equipment: -€2,607
- Deferred charges and accrued income -€2,022
down €2,022 (-12.8%), from €15,767 to €13,745
- Stocks and contracts -€1,543
down €1,543 (-19.4%), from €7,943 to €6,400
- Tax, wage and social debts -€9,835
down €9,835 (-52.8%), from €18,643 to €8,808
- Profit (loss) carried forward -€7,530
down €7,530 (-6.9%), from €108,756 to €101,225
- Trade debts +€7,380
up €7,380 (+408%), from €1,807 to €9,186
- Other debts -€5,015
down €5,015 (-100%), from €5,015 to €0
- Gross operating margin -€19,270
down €19,270 (-21.4%), from €90,045 to €70,775
- Financial charges +€2,462
up €2,462 (+169%), from €1,461 to €3,923
- Financial income +€1,159
up €1,159 (+434%), from €267 to €1,426
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 | €139,220 | €124,220 | -€15,000 | -10.8% |
| Fixed assets | 21/28 | €14,397 | €9,576 | -€4,821 | -33.5% |
| Tangible fixed assets | 22/27 | €14,397 | €9,576 | -€4,821 | -33.5% |
| Plant, machinery and equipment | 23 | €6,863 | €4,256 | -€2,607 | -38.0% |
| Furniture and vehicles | 24 | €4,713 | €2,915 | -€1,798 | -38.1% |
| Other tangible fixed assets | 26 | €2,821 | €2,405 | -€417 | -14.8% |
| Current assets | 29/58 | €124,823 | €114,644 | -€10,179 | -8.2% |
| Stocks and contracts in progress | 3 | €7,943 | €6,400 | -€1,543 | -19.4% |
| Stocks | 30/36 | €7,943 | €6,400 | -€1,543 | -19.4% |
| Amounts receivable within one year | 40/41 | €9,763 | €36,190 | +€26,427 | +271% |
| Trade receivables | 40 | €3,684 | €22,611 | +€18,927 | +514% |
| Other amounts receivable | 41 | €6,079 | €13,579 | +€7,500 | +123% |
| Cash at bank and in hand | 54/58 | €91,350 | €58,309 | -€33,041 | -36.2% |
| Deferred charges and accrued income | 490/1 | €15,767 | €13,745 | -€2,022 | -12.8% |
| Total equity and liabilities | 10/49 | €139,220 | €124,220 | -€15,000 | -10.8% |
| Equity | 10/15 | €113,756 | €106,225 | -€7,530 | -6.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,756 | €101,225 | -€7,530 | -6.9% |
| Amounts payable | 17/49 | €25,464 | €17,994 | -€7,470 | -29.3% |
| Amounts payable within one year | 42/48 | €25,464 | €17,994 | -€7,470 | -29.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,807 | €9,186 | +€7,380 | +408% |
| Suppliers | 440/4 | €1,807 | €9,186 | +€7,380 | +408% |
| Taxes, remuneration and social security | 45 | €18,643 | €8,808 | -€9,835 | -52.8% |
| Taxes | 450/3 | €18,643 | €8,808 | -€9,835 | -52.8% |
| Other amounts payable | 47/48 | €5,015 | €0 | -€5,015 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,032 | €7,600 | -€433 | -5.4% |
| Other operating charges | 640/8 | €993 | €635 | -€358 | -36.0% |
| Gross operating margin | 9900 | €90,045 | €70,775 | -€19,270 | -21.4% |
| Operating profit (loss) | 9901 | €81,020 | €62,540 | -€18,480 | -22.8% |
| Financial income | 75/76B | €267 | €1,426 | +€1,159 | +434% |
| Recurring financial income | 75 | €267 | €1,426 | +€1,159 | +434% |
| Financial charges | 65/66B | €1,461 | €3,923 | +€2,462 | +169% |
| Recurring financial charges | 65 | €1,461 | €3,923 | +€2,462 | +169% |
| Profit (loss) for the period before taxes | 9903 | €79,826 | €60,043 | -€19,783 | -24.8% |
| Income taxes | 67/77 | €17,935 | €17,573 | -€362 | -2.0% |
| Profit (loss) for the period | 9904 | €61,891 | €42,470 | -€19,421 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,891 | €42,470 | -€19,421 | -31.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.