BenT group: 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 group
Largest movements
- Stocks and contracts +€61,981
up €61,981 (+28.9%), from €214,237 to €276,218
- Tangible fixed assets -€25,324
down €25,324 (-48.9%), from €51,836 to €26,512
of which Furniture and vehicles: -€16,945
- Receivables within one year +€11,907
up €11,907 (+10.6%), from €112,427 to €124,334
of which Other amounts receivable: +€18,304
- Profit (loss) carried forward +€31,725
up €31,725, from -€6,312 to €25,413
- Debts after one year +€13,530
up €13,530 (+3.6%), from €373,017 to €386,547
of which Other amounts payable: +€379,547
- Trade debts +€8,578
up €8,578 (+15.2%), from €56,401 to €64,979
- Current portion of long-term debt -€7,570
down €7,570 (-50.7%), from €14,925 to €7,355
- Gross operating margin +€71,543
up €71,543 (+81.0%), from €88,295 to €159,838
- Taxes +€7,815
up €7,815, from -€5,556 to €2,259
- Staff costs +€3,616
up €3,616 (+3.8%), from €94,431 to €98,046
- Other operating charges -€1,728
down €1,728 (-43.7%), from €3,956 to €2,228
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 | €483,322 | €526,138 | +€42,815 | +8.9% |
| Fixed assets | 21/28 | €72,729 | €44,406 | -€28,324 | -38.9% |
| Intangible fixed assets | 21 | €20,893 | €17,893 | -€3,000 | -14.4% |
| Tangible fixed assets | 22/27 | €51,836 | €26,512 | -€25,324 | -48.9% |
| Plant, machinery and equipment | 23 | €7,502 | €3,923 | -€3,579 | -47.7% |
| Furniture and vehicles | 24 | €22,005 | €5,060 | -€16,945 | -77.0% |
| Leasing and similar rights | 25 | €22,329 | €17,529 | -€4,800 | -21.5% |
| Current assets | 29/58 | €410,593 | €481,732 | +€71,139 | +17.3% |
| Stocks and contracts in progress | 3 | €214,237 | €276,218 | +€61,981 | +28.9% |
| Stocks | 30/36 | €214,237 | €276,218 | +€61,981 | +28.9% |
| Amounts receivable within one year | 40/41 | €112,427 | €124,334 | +€11,907 | +10.6% |
| Trade receivables | 40 | €100,517 | €94,120 | -€6,397 | -6.4% |
| Other amounts receivable | 41 | €11,911 | €30,214 | +€18,304 | +153.7% |
| Current investments | 50/53 | €9,000 | €9,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,624 | €69,140 | -€3,485 | -4.8% |
| Deferred charges and accrued income | 490/1 | €2,305 | €3,040 | +€735 | +31.9% |
| Total equity and liabilities | 10/49 | €483,322 | €526,138 | +€42,815 | +8.9% |
| Equity | 10/15 | €23,688 | €55,413 | +€31,725 | +133.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€6,312 | €25,413 | +€31,725 | |
| Amounts payable | 17/49 | €459,634 | €470,724 | +€11,090 | +2.4% |
| Amounts payable after more than one year | 17 | €373,017 | €386,547 | +€13,530 | +3.6% |
| Financial debts | 170/4 | €366,017 | €0 | -€366,017 | -100.0% |
| Other amounts payable | 178/9 | €7,000 | €386,547 | +€379,547 | +5422.1% |
| Amounts payable within one year | 42/48 | €85,283 | €84,177 | -€1,105 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €14,925 | €7,355 | -€7,570 | -50.7% |
| Trade debts | 44 | €56,401 | €64,979 | +€8,578 | +15.2% |
| Suppliers | 440/4 | €56,401 | €64,979 | +€8,578 | +15.2% |
| Taxes, remuneration and social security | 45 | €10,555 | €11,843 | +€1,289 | +12.2% |
| Taxes | 450/3 | €1,450 | €364 | -€1,085 | -74.9% |
| Remuneration and social security | 454/9 | €9,105 | €11,479 | +€2,374 | +26.1% |
| Other amounts payable | 47/48 | €3,402 | €0 | -€3,402 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,335 | €0 | -€1,335 | -100.0% |
| Non-recurring operating income | 76A | €307 | €1,358 | +€1,051 | +342.4% |
| Remuneration, social security and pensions | 62 | €94,431 | €98,046 | +€3,616 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,528 | €16,760 | +€1,232 | +7.9% |
| Other operating charges | 640/8 | €3,956 | €2,228 | -€1,728 | -43.7% |
| Non-recurring operating charges | 66A | €2,562 | €7,149 | +€4,587 | +179.0% |
| Gross operating margin | 9900 | €88,295 | €159,838 | +€71,543 | +81.0% |
| Operating profit (loss) | 9901 | -€28,181 | €35,655 | +€63,836 | |
| Financial income | 75/76B | €63 | €5 | -€58 | -92.0% |
| Recurring financial income | 75 | €63 | €5 | -€58 | -92.0% |
| Financial charges | 65/66B | €1,099 | €1,677 | +€577 | +52.5% |
| Recurring financial charges | 65 | €1,099 | €1,677 | +€577 | +52.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,217 | €33,984 | +€63,201 | |
| Income taxes | 67/77 | -€5,556 | €2,259 | +€7,815 | |
| Profit (loss) for the period | 9904 | -€23,661 | €31,725 | +€55,387 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,661 | €31,725 | +€55,387 |
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 4 October 2026 via checked.be.