BENTDECO: 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.
BENTDECO
Largest movements
- Tangible fixed assets +€16,452
up €16,452 (+15.4%), from €106,662 to €123,114
of which Furniture and vehicles: +€17,908
- Cash -€7,455
down €7,455 (-9.6%), from €77,268 to €69,814
mainly Investment in fixed assets (net) (-€43,946) and Contributions, distributions and other (-€13,500)
- Debts after one year +€18,199
up €18,199 (+29.2%), from €62,342 to €80,541
- Reserves -€14,600
down €14,600 (-21.7%), from €67,360 to €52,760
- Current portion of long-term debt +€7,690
up €7,690 (+42.6%), from €18,061 to €25,751
- Other debts -€6,111
down €6,111 (-57.7%), from €10,586 to €4,475
- Trade debts +€5,689
up €5,689 (+12.7%), from €44,726 to €50,415
- Gross operating margin -€20,119
down €20,119 (-37.6%), from €53,501 to €33,382
- Depreciation +€10,879
up €10,879 (+65.5%), from €16,616 to €27,495
- Taxes -€8,066
down €8,066 (-87.3%), from €9,240 to €1,175
- Other operating charges +€2,385
up €2,385 (+177.1%), from €1,347 to €3,732
- Financial charges +€2,145
up €2,145 (+390.5%), from €549 to €2,694
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,559 | €227,837 | +€7,278 | +3.3% |
| Fixed assets | 21/28 | €108,282 | €124,734 | +€16,452 | +15.2% |
| Tangible fixed assets | 22/27 | €106,662 | €123,114 | +€16,452 | +15.4% |
| Plant, machinery and equipment | 23 | €3,701 | €3,065 | -€636 | -17.2% |
| Furniture and vehicles | 24 | €102,054 | €119,962 | +€17,908 | +17.5% |
| Other tangible fixed assets | 26 | €907 | €87 | -€820 | -90.4% |
| Financial fixed assets | 28 | €1,620 | €1,620 | = | 0.0% |
| Current assets | 29/58 | €112,277 | €103,104 | -€9,173 | -8.2% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,360 | €21,386 | -€974 | -4.4% |
| Trade receivables | 40 | €12,880 | €14,956 | +€2,077 | +16.1% |
| Other amounts receivable | 41 | €9,480 | €6,429 | -€3,051 | -32.2% |
| Cash at bank and in hand | 54/58 | €77,268 | €69,814 | -€7,455 | -9.6% |
| Deferred charges and accrued income | 490/1 | €11,649 | €10,904 | -€744 | -6.4% |
| Total equity and liabilities | 10/49 | €220,559 | €227,837 | +€7,278 | +3.3% |
| Equity | 10/15 | €73,872 | €59,000 | -€14,872 | -20.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €67,360 | €52,760 | -€14,600 | -21.7% |
| Distributable reserves | 133 | €67,360 | €52,760 | -€14,600 | -21.7% |
| Profit (loss) carried forward | 14 | €312 | €40 | -€272 | -87.1% |
| Amounts payable | 17/49 | €146,686 | €168,837 | +€22,150 | +15.1% |
| Amounts payable after more than one year | 17 | €62,342 | €80,541 | +€18,199 | +29.2% |
| Financial debts | 170/4 | €62,342 | €80,541 | +€18,199 | +29.2% |
| Amounts payable within one year | 42/48 | €84,183 | €88,130 | +€3,947 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €18,061 | €25,751 | +€7,690 | +42.6% |
| Trade debts | 44 | €44,726 | €50,415 | +€5,689 | +12.7% |
| Suppliers | 440/4 | €44,726 | €50,415 | +€5,689 | +12.7% |
| Taxes, remuneration and social security | 45 | €10,809 | €7,489 | -€3,320 | -30.7% |
| Taxes | 450/3 | €10,809 | €7,489 | -€3,320 | -30.7% |
| Other amounts payable | 47/48 | €10,586 | €4,475 | -€6,111 | -57.7% |
| Accrued charges and deferred income | 492/3 | €161 | €166 | +€5 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,616 | €27,495 | +€10,879 | +65.5% |
| Other operating charges | 640/8 | €1,347 | €3,732 | +€2,385 | +177.1% |
| Gross operating margin | 9900 | €53,501 | €33,382 | -€20,119 | -37.6% |
| Operating profit (loss) | 9901 | €35,538 | €2,156 | -€33,383 | -93.9% |
| Financial income | 75/76B | €456 | €341 | -€115 | -25.2% |
| Recurring financial income | 75 | €456 | €341 | -€115 | -25.2% |
| Financial charges | 65/66B | €549 | €2,694 | +€2,145 | +390.5% |
| Recurring financial charges | 65 | €549 | €2,694 | +€2,145 | +390.5% |
| Profit (loss) for the period before taxes | 9903 | €35,445 | -€197 | -€35,643 | |
| Income taxes | 67/77 | €9,240 | €1,175 | -€8,066 | -87.3% |
| Profit (loss) for the period | 9904 | €26,205 | -€1,372 | -€27,577 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,205 | -€1,372 | -€27,577 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.