BENTECH: 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.
BENTECH
Largest movements
- Tangible fixed assets -€14,794
down €14,794 (-9.1%), from €162,193 to €147,398
of which Land and buildings: -€13,309
- Cash +€4,792
up €4,792 (+70.5%), from €6,800 to €11,592
mainly Depreciation (+€15,034) and Net result for the year (+€4,997)
- Debts after one year -€13,140
down €13,140 (-10.2%), from €129,184 to €116,044
- Profit (loss) carried forward +€4,997
up €4,997 (+24.3%), from -€20,581 to -€15,584
- Depreciation -€3,634
down €3,634 (-19.5%), from €18,668 to €15,034
- Other operating charges +€2,736
up €2,736 (+5471.3%), from €50 to €2,786
- Financial charges -€533
down €533 (-8.5%), from €6,266 to €5,733
- Gross operating margin +€301
up €301 (+1.1%), from €28,249 to €28,550
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 | €169,492 | €159,387 | -€10,105 | -6.0% |
| Formation expenses | 20 | €500 | €260 | -€240 | -48.0% |
| Fixed assets | 21/28 | €162,193 | €147,398 | -€14,794 | -9.1% |
| Tangible fixed assets | 22/27 | €162,193 | €147,398 | -€14,794 | -9.1% |
| Land and buildings | 22 | €151,472 | €138,164 | -€13,309 | -8.8% |
| Other tangible fixed assets | 26 | €10,720 | €9,235 | -€1,486 | -13.9% |
| Current assets | 29/58 | €6,800 | €11,729 | +€4,929 | +72.5% |
| Amounts receivable after more than one year | 29 | - | €137 | +€137 | |
| Trade receivables | 290 | - | €137 | +€137 | |
| Cash at bank and in hand | 54/58 | €6,800 | €11,592 | +€4,792 | +70.5% |
| Total equity and liabilities | 10/49 | €169,492 | €159,387 | -€10,105 | -6.0% |
| Equity | 10/15 | -€1,981 | €3,016 | +€4,997 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,581 | -€15,584 | +€4,997 | +24.3% |
| Amounts payable | 17/49 | €171,474 | €156,372 | -€15,102 | -8.8% |
| Amounts payable after more than one year | 17 | €129,184 | €116,044 | -€13,140 | -10.2% |
| Financial debts | 170/4 | €129,184 | €116,044 | -€13,140 | -10.2% |
| Amounts payable within one year | 42/48 | €39,790 | €37,828 | -€1,962 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €14,478 | €13,144 | -€1,334 | -9.2% |
| Other amounts payable | 47/48 | €25,312 | €24,684 | -€628 | -2.5% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,668 | €15,034 | -€3,634 | -19.5% |
| Other operating charges | 640/8 | €50 | €2,786 | +€2,736 | +5471.3% |
| Gross operating margin | 9900 | €28,249 | €28,550 | +€301 | +1.1% |
| Operating profit (loss) | 9901 | €9,531 | €10,730 | +€1,199 | +12.6% |
| Financial charges | 65/66B | €6,266 | €5,733 | -€533 | -8.5% |
| Recurring financial charges | 65 | €6,266 | €5,733 | -€533 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €3,266 | €4,997 | +€1,731 | +53.0% |
| Profit (loss) for the period | 9904 | €3,266 | €4,997 | +€1,731 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,266 | €4,997 | +€1,731 | +53.0% |
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 8 October 2026 via checked.be.