BENTECH SERVICES: what changed
Two financial 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 SERVICES
Largest movements
- Tangible fixed assets +€407,141
up €407,141 (+1,311%), from €31,049 to €438,191
of which Land and buildings: +€415,338
- Intangible fixed assets -€19,000
down €19,000 (-12.1%), from €157,674 to €138,674
- Receivables within one year +€13,897
up €13,897 (+87.1%), from €15,948 to €29,845
of which Trade receivables: +€9,563
- Debts after one year +€293,912
up €293,912 (+170%), from €172,588 to €466,500
- Other debts +€96,072
up €96,072 (+582%), from €16,503 to €112,576
- Current portion of long-term debt +€13,235
up €13,235 (+48.7%), from €27,161 to €40,397
- Depreciation +€32,924
up €32,924 (+111%), from €29,623 to €62,547
- Gross operating margin +€11,337
up €11,337 (+17.4%), from €65,327 to €76,664
- Taxes -€6,811
down €6,811 (-90.3%), from €7,539 to €729
- Financial charges +€5,336
up €5,336 (+68.8%), from €7,750 to €13,086
- Financial income +€1,940
up €1,940 (+631%), from €308 to €2,247
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.
Derived cash bridge
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 | €268,703 | €675,177 | +€406,474 | +151% |
| Fixed assets | 21/28 | €192,023 | €580,164 | +€388,141 | +202% |
| Intangible fixed assets | 21 | €157,674 | €138,674 | -€19,000 | -12.1% |
| Tangible fixed assets | 22/27 | €31,049 | €438,191 | +€407,141 | +1,311% |
| Land and buildings | 22 | - | €415,338 | +€415,338 | |
| Plant, machinery and equipment | 23 | €5,396 | €5,474 | +€78 | +1.5% |
| Furniture and vehicles | 24 | €22,070 | €14,204 | -€7,865 | -35.6% |
| Other tangible fixed assets | 26 | €3,584 | €3,174 | -€410 | -11.4% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €76,680 | €95,013 | +€18,333 | +23.9% |
| Stocks and contracts in progress | 3 | €26,325 | €29,640 | +€3,315 | +12.6% |
| Stocks | 30/36 | €26,325 | €29,640 | +€3,315 | +12.6% |
| Amounts receivable within one year | 40/41 | €15,948 | €29,845 | +€13,897 | +87.1% |
| Trade receivables | 40 | €13,017 | €22,580 | +€9,563 | +73.5% |
| Other amounts receivable | 41 | €2,930 | €7,265 | +€4,334 | +148% |
| Cash at bank and in hand | 54/58 | €33,620 | €35,258 | +€1,637 | +4.9% |
| Deferred charges and accrued income | 490/1 | €787 | €270 | -€517 | -65.7% |
| Total equity and liabilities | 10/49 | €268,703 | €675,177 | +€406,474 | +151% |
| Equity | 10/15 | €45,520 | €46,763 | +€1,243 | +2.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,520 | €43,763 | +€1,243 | +2.9% |
| Distributable reserves | 133 | €42,520 | €43,763 | +€1,243 | +2.9% |
| Amounts payable | 17/49 | €223,183 | €628,414 | +€405,231 | +182% |
| Amounts payable after more than one year | 17 | €172,588 | €466,500 | +€293,912 | +170% |
| Financial debts | 170/4 | €172,588 | €466,500 | +€293,912 | +170% |
| Amounts payable within one year | 42/48 | €49,202 | €161,914 | +€112,712 | +229% |
| Current portion of amounts payable after more than one year | 42 | €27,161 | €40,397 | +€13,235 | +48.7% |
| Trade debts | 44 | €3,575 | €7,517 | +€3,942 | +110% |
| Suppliers | 440/4 | €3,575 | €7,517 | +€3,942 | +110% |
| Taxes, remuneration and social security | 45 | €1,962 | €1,425 | -€537 | -27.4% |
| Taxes | 450/3 | €1,962 | €889 | -€1,074 | -54.7% |
| Remuneration and social security | 454/9 | - | €537 | +€537 | |
| Other amounts payable | 47/48 | €16,503 | €112,576 | +€96,072 | +582% |
| Accrued charges and deferred income | 492/3 | €1,393 | - | -€1,393 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,623 | €62,547 | +€32,924 | +111% |
| Other operating charges | 640/8 | €264 | €141 | -€124 | -46.8% |
| Non-recurring operating charges | 66A | - | €307 | +€307 | |
| Gross operating margin | 9900 | €65,327 | €76,664 | +€11,337 | +17.4% |
| Operating profit (loss) | 9901 | €35,440 | €13,669 | -€21,770 | -61.4% |
| Financial income | 75/76B | €308 | €2,247 | +€1,940 | +631% |
| Recurring financial income | 75 | €308 | €2,247 | +€1,940 | +631% |
| Financial charges | 65/66B | €7,750 | €13,086 | +€5,336 | +68.8% |
| Recurring financial charges | 65 | €7,750 | €13,086 | +€5,336 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | €27,997 | €2,830 | -€25,167 | -89.9% |
| Income taxes | 67/77 | €7,539 | €729 | -€6,811 | -90.3% |
| Profit (loss) for the period | 9904 | €20,458 | €2,102 | -€18,356 | -89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,458 | €2,102 | -€18,356 | -89.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.