BENSOTIER: 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.
BENSOTIER
Largest movements
- Cash -€4,013
down €4,013 (-78.1%), from €5,141 to €1,128
mainly Trade debts (-€26,533) and Tax, wage and social debts (-€5,157)
- Tangible fixed assets -€1,173
down €1,173 (-26.2%), from €4,484 to €3,311
of which Land and buildings: -€713
- Stocks and contracts +€1,120
up €1,120 (+120%), from €930 to €2,050
- Receivables within one year +€968
new in 2025: €968
- Short-term financial debts +€30,000
new in 2025: €30,000
- Trade debts -€26,533
no longer reported in 2025 (was €26,533)
- Tax, wage and social debts -€5,157
down €5,157 (-80.8%), from €6,386 to €1,229
of which Remuneration and social security: -€4,030
- Other debts -€1,818
down €1,818 (-90.6%), from €2,007 to €189
- Profit (loss) carried forward +€411
up €411 (+1.1%), from -€37,302 to -€36,890
- Gross operating margin +€6,267
up €6,267, from -€3,570 to €2,696
- Financial charges -€6,048
down €6,048 (-96.4%), from €6,274 to €226
- Other operating charges -€1,515
down €1,515 (-76.6%), from €1,976 to €462
- Staff costs -€118
down €118 (-21.4%), from €548 to €431
- Depreciation -€114
down €114 (-8.8%), from €1,286 to €1,173
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 | €16,225 | €13,128 | -€3,097 | -19.1% |
| Fixed assets | 21/28 | €10,154 | €8,981 | -€1,173 | -11.5% |
| Tangible fixed assets | 22/27 | €4,484 | €3,311 | -€1,173 | -26.2% |
| Land and buildings | 22 | €2,316 | €1,603 | -€713 | -30.8% |
| Plant, machinery and equipment | 23 | €2,168 | €1,708 | -€460 | -21.2% |
| Financial fixed assets | 28 | €5,670 | €5,670 | = | 0.0% |
| Current assets | 29/58 | €6,071 | €4,147 | -€1,924 | -31.7% |
| Stocks and contracts in progress | 3 | €930 | €2,050 | +€1,120 | +120% |
| Stocks | 30/36 | €930 | €2,050 | +€1,120 | +120% |
| Amounts receivable within one year | 40/41 | - | €968 | +€968 | |
| Other amounts receivable | 41 | - | €968 | +€968 | |
| Cash at bank and in hand | 54/58 | €5,141 | €1,128 | -€4,013 | -78.1% |
| Total equity and liabilities | 10/49 | €16,225 | €13,128 | -€3,097 | -19.1% |
| Equity | 10/15 | -€18,702 | -€18,290 | +€411 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,302 | -€36,890 | +€411 | +1.1% |
| Amounts payable | 17/49 | €34,927 | €31,418 | -€3,508 | -10.0% |
| Amounts payable within one year | 42/48 | €34,927 | €31,418 | -€3,508 | -10.0% |
| Financial debts | 43 | - | €30,000 | +€30,000 | |
| Other loans | 439 | - | €30,000 | +€30,000 | |
| Trade debts | 44 | €26,533 | - | -€26,533 | |
| Suppliers | 440/4 | €26,533 | - | -€26,533 | |
| Taxes, remuneration and social security | 45 | €6,386 | €1,229 | -€5,157 | -80.8% |
| Taxes | 450/3 | €2,356 | €1,229 | -€1,127 | -47.8% |
| Remuneration and social security | 454/9 | €4,030 | - | -€4,030 | |
| Other amounts payable | 47/48 | €2,007 | €189 | -€1,818 | -90.6% |
| Remuneration, social security and pensions | 62 | €548 | €431 | -€118 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,286 | €1,173 | -€114 | -8.8% |
| Other operating charges | 640/8 | €1,976 | €462 | -€1,515 | -76.6% |
| Gross operating margin | 9900 | -€3,570 | €2,696 | +€6,267 | |
| Operating profit (loss) | 9901 | -€7,381 | €632 | +€8,012 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €6,274 | €226 | -€6,048 | -96.4% |
| Recurring financial charges | 65 | €6,274 | €226 | -€6,048 | -96.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,655 | €411 | +€14,066 | |
| Profit (loss) for the period | 9904 | -€13,655 | €411 | +€14,066 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,655 | €411 | +€14,066 |
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 20 October 2026 via checked.be.