BENT: 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.
BENT
Largest movements
- Receivables within one year +€585,181
up €585,181 (+2201.0%), from €26,587 to €611,767
of which Trade receivables: +€585,181
- Tax, wage and social debts +€320,122
up €320,122 (+2480.5%), from €12,905 to €333,028
of which Remuneration and social security: +€214,219
- Other debts +€172,618
up €172,618 (+13.4%), from €1.3m to €1.5m
- Profit (loss) carried forward +€135,883
up €135,883 (+79.2%), from -€171,480 to -€35,597
- Debts after one year -€66,914
down €66,914 (-10.9%), from €614,851 to €547,937
- Trade debts +€47,017
up €47,017 (+680.3%), from €6,911 to €53,927
- Gross operating margin +€513,577
up €513,577 (+227.1%), from €226,168 to €739,745
- Staff costs +€427,198
new in 2025: €427,198
- Financial charges -€17,816
down €17,816 (-20.4%), from €87,248 to €69,432
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 | €1,996,167 | €2,607,203 | +€611,036 | +30.6% |
| Fixed assets | 21/28 | €1,969,020 | €1,991,047 | +€22,026 | +1.1% |
| Tangible fixed assets | 22/27 | €1,969,020 | €1,988,522 | +€19,501 | +1.0% |
| Land and buildings | 22 | €1,969,020 | €1,884,230 | -€84,790 | -4.3% |
| Furniture and vehicles | 24 | - | €104,292 | +€104,292 | |
| Financial fixed assets | 28 | - | €2,525 | +€2,525 | |
| Current assets | 29/58 | €27,146 | €616,156 | +€589,010 | +2169.8% |
| Amounts receivable within one year | 40/41 | €26,587 | €611,767 | +€585,181 | +2201.0% |
| Trade receivables | 40 | €23,697 | €608,877 | +€585,181 | +2469.5% |
| Other amounts receivable | 41 | €2,890 | €2,890 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €560 | €4,389 | +€3,829 | +684.2% |
| Total equity and liabilities | 10/49 | €1,996,167 | €2,607,203 | +€611,036 | +30.6% |
| Equity | 10/15 | €4,521 | €140,403 | +€135,883 | +3005.9% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€171,480 | -€35,597 | +€135,883 | +79.2% |
| Amounts payable | 17/49 | €1,991,646 | €2,466,799 | +€475,153 | +23.9% |
| Amounts payable after more than one year | 17 | €614,851 | €547,937 | -€66,914 | -10.9% |
| Financial debts | 170/4 | €614,851 | €547,937 | -€66,914 | -10.9% |
| Amounts payable within one year | 42/48 | €1,376,795 | €1,918,863 | +€542,068 | +39.4% |
| Current portion of amounts payable after more than one year | 42 | €64,603 | €66,914 | +€2,311 | +3.6% |
| Trade debts | 44 | €6,911 | €53,927 | +€47,017 | +680.3% |
| Suppliers | 440/4 | €6,911 | €53,927 | +€47,017 | +680.3% |
| Taxes, remuneration and social security | 45 | €12,905 | €333,028 | +€320,122 | +2480.5% |
| Taxes | 450/3 | €12,905 | €118,809 | +€105,903 | +820.6% |
| Remuneration and social security | 454/9 | - | €214,219 | +€214,219 | |
| Other amounts payable | 47/48 | €1,292,376 | €1,464,993 | +€172,618 | +13.4% |
| Remuneration, social security and pensions | 62 | - | €427,198 | +€427,198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,690 | €86,262 | +€1,572 | +1.9% |
| Other operating charges | 640/8 | €19,593 | €20,969 | +€1,377 | +7.0% |
| Gross operating margin | 9900 | €226,168 | €739,745 | +€513,577 | +227.1% |
| Operating profit (loss) | 9901 | €121,885 | €205,315 | +€83,430 | +68.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €87,248 | €69,432 | -€17,816 | -20.4% |
| Recurring financial charges | 65 | €87,248 | €69,432 | -€17,816 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €34,637 | €135,883 | +€101,246 | +292.3% |
| Profit (loss) for the period | 9904 | €34,637 | €135,883 | +€101,246 | +292.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,637 | €135,883 | +€101,246 | +292.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.