BENTEC: 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.
BENTEC
Largest movements
- Receivables within one year -€88,205
down €88,205 (-28.9%), from €305,158 to €216,953
of which Trade receivables: -€86,956
- Tangible fixed assets -€25,851
down €25,851 (-7.3%), from €352,257 to €326,406
of which Land and buildings: -€23,250
- Cash -€16,545
down €16,545 (-14.8%), from €111,650 to €95,105
mainly Debts after one year (-€100,000) and Net result for the year (-€18,497)
- Debts after one year -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Profit (loss) carried forward -€18,497
down €18,497 (-62.6%), from -€29,559 to -€48,056
- Gross operating margin +€5,508
up €5,508 (+123.4%), from €4,464 to €9,972
- Other operating charges -€3,750
down €3,750 (-81.1%), from €4,626 to €876
- Staff costs -€2,381
down €2,381 (-58.6%), from €4,065 to €1,684
- Financial income -€494
down €494 (-100.0%), from €494 to €0
- Financial charges -€111
down €111 (-65.8%), from €169 to €58
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 | €904,110 | €773,265 | -€130,845 | -14.5% |
| Fixed assets | 21/28 | €352,307 | €326,456 | -€25,851 | -7.3% |
| Tangible fixed assets | 22/27 | €352,257 | €326,406 | -€25,851 | -7.3% |
| Land and buildings | 22 | €344,936 | €321,686 | -€23,250 | -6.7% |
| Plant, machinery and equipment | 23 | €6,947 | €4,546 | -€2,401 | -34.6% |
| Furniture and vehicles | 24 | €374 | €174 | -€200 | -53.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €551,803 | €446,808 | -€104,994 | -19.0% |
| Stocks and contracts in progress | 3 | €133,897 | €133,897 | = | 0.0% |
| Stocks | 30/36 | €74,257 | €74,257 | = | 0.0% |
| Contracts in progress | 37 | €59,639 | €59,639 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €305,158 | €216,953 | -€88,205 | -28.9% |
| Trade receivables | 40 | €263,480 | €176,523 | -€86,956 | -33.0% |
| Other amounts receivable | 41 | €41,678 | €40,429 | -€1,249 | -3.0% |
| Cash at bank and in hand | 54/58 | €111,650 | €95,105 | -€16,545 | -14.8% |
| Deferred charges and accrued income | 490/1 | €1,098 | €854 | -€244 | -22.2% |
| Total equity and liabilities | 10/49 | €904,110 | €773,265 | -€130,845 | -14.5% |
| Equity | 10/15 | €711,563 | €693,066 | -€18,497 | -2.6% |
| Contributions | 10/11 | €680,000 | €680,000 | = | 0.0% |
| Reserves | 13 | €61,122 | €61,122 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €61,122 | €61,122 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,559 | -€48,056 | -€18,497 | -62.6% |
| Amounts payable | 17/49 | €192,547 | €80,199 | -€112,348 | -58.3% |
| Amounts payable after more than one year | 17 | €100,000 | €0 | -€100,000 | -100.0% |
| Financial debts | 170/4 | €100,000 | €0 | -€100,000 | -100.0% |
| Amounts payable within one year | 42/48 | €88,506 | €80,199 | -€8,307 | -9.4% |
| Trade debts | 44 | €70,819 | €69,988 | -€831 | -1.2% |
| Suppliers | 440/4 | €70,819 | €69,988 | -€831 | -1.2% |
| Taxes, remuneration and social security | 45 | €1,477 | €0 | -€1,477 | -100.0% |
| Taxes | 450/3 | €1,477 | €0 | -€1,477 | -100.0% |
| Other amounts payable | 47/48 | €16,211 | €10,211 | -€6,000 | -37.0% |
| Accrued charges and deferred income | 492/3 | €4,040 | €0 | -€4,040 | -100.0% |
| Remuneration, social security and pensions | 62 | €4,065 | €1,684 | -€2,381 | -58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,851 | €25,851 | = | 0.0% |
| Other operating charges | 640/8 | €4,626 | €876 | -€3,750 | -81.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €4,464 | €9,972 | +€5,508 | +123.4% |
| Operating profit (loss) | 9901 | -€30,078 | -€18,439 | +€11,639 | +38.7% |
| Financial income | 75/76B | €494 | €0 | -€494 | -100.0% |
| Recurring financial income | 75 | €494 | €0 | -€494 | -100.0% |
| Financial charges | 65/66B | €169 | €58 | -€111 | -65.8% |
| Recurring financial charges | 65 | €169 | €58 | -€111 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,753 | -€18,497 | +€11,257 | +37.8% |
| Profit (loss) for the period | 9904 | -€29,753 | -€18,497 | +€11,257 | +37.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,753 | -€18,497 | +€11,257 | +37.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.