BENTEIN ELECTRO: 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.
BENTEIN ELECTRO
Largest movements
- Tangible fixed assets +€246,078
up €246,078 (+292%), from €84,380 to €330,458
of which Land and buildings: +€222,483
- Cash +€59,778
up €59,778 (+237,592%), from €25 to €59,803
mainly Debts after one year (+€228,722) and Trade debts (+€73,836)
- Receivables within one year -€31,495
down €31,495 (-26.2%), from €120,062 to €88,567
of which Trade receivables: -€31,826
- Stocks and contracts +€15,600
up €15,600 (+108%), from €14,400 to €30,000
- Debts after one year +€228,722
up €228,722 (+619%), from €36,921 to €265,643
- Trade debts +€73,836
up €73,836, from €0 to €73,836
- Accrued charges and deferred income -€61,082
down €61,082 (-100%), from €61,082 to €0
- Reserves +€27,084
up €27,084 (+29.6%), from €91,467 to €118,551
- Current portion of long-term debt +€22,031
up €22,031 (+205%), from €10,729 to €32,760
- Gross operating margin +€73,109
up €73,109 (+195%), from €37,432 to €110,541
- Other operating charges +€33,478
up €33,478 (+4,523%), from €740 to €34,218
- Depreciation +€11,071
up €11,071 (+58.3%), from €18,980 to €30,051
- Financial charges +€10,779
up €10,779 (+381%), from €2,832 to €13,612
- Taxes +€4,974
up €4,974 (+104%), from €4,799 to €9,773
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 | €225,140 | €510,263 | +€285,123 | +127% |
| Fixed assets | 21/28 | €86,215 | €330,513 | +€244,298 | +283% |
| Intangible fixed assets | 21 | €65 | €55 | -€10 | -15.5% |
| Tangible fixed assets | 22/27 | €84,380 | €330,458 | +€246,078 | +292% |
| Land and buildings | 22 | €25,228 | €247,712 | +€222,483 | +882% |
| Plant, machinery and equipment | 23 | €5,002 | €4,537 | -€465 | -9.3% |
| Furniture and vehicles | 24 | €9,459 | €45,254 | +€35,795 | +378% |
| Leasing and similar rights | 25 | €44,691 | €32,956 | -€11,735 | -26.3% |
| Financial fixed assets | 28 | €1,770 | €0 | -€1,770 | -100% |
| Current assets | 29/58 | €138,926 | €179,750 | +€40,824 | +29.4% |
| Stocks and contracts in progress | 3 | €14,400 | €30,000 | +€15,600 | +108% |
| Stocks | 30/36 | €14,400 | €30,000 | +€15,600 | +108% |
| Amounts receivable within one year | 40/41 | €120,062 | €88,567 | -€31,495 | -26.2% |
| Trade receivables | 40 | €107,569 | €75,743 | -€31,826 | -29.6% |
| Other amounts receivable | 41 | €12,493 | €12,823 | +€331 | +2.6% |
| Cash at bank and in hand | 54/58 | €25 | €59,803 | +€59,778 | +237,592% |
| Deferred charges and accrued income | 490/1 | €4,439 | €1,380 | -€3,059 | -68.9% |
| Total equity and liabilities | 10/49 | €225,140 | €510,263 | +€285,123 | +127% |
| Equity | 10/15 | €101,467 | €128,551 | +€27,084 | +26.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €91,467 | €118,551 | +€27,084 | +29.6% |
| Distributable reserves | 133 | €91,467 | €118,551 | +€27,084 | +29.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €123,673 | €381,712 | +€258,039 | +209% |
| Amounts payable after more than one year | 17 | €36,921 | €265,643 | +€228,722 | +619% |
| Financial debts | 170/4 | €36,921 | €265,643 | +€228,722 | +619% |
| Amounts payable within one year | 42/48 | €25,670 | €116,069 | +€90,399 | +352% |
| Current portion of amounts payable after more than one year | 42 | €10,729 | €32,760 | +€22,031 | +205% |
| Trade debts | 44 | €0 | €73,836 | +€73,836 | |
| Suppliers | 440/4 | €0 | €73,836 | +€73,836 | |
| Taxes, remuneration and social security | 45 | €14,941 | €7,807 | -€7,134 | -47.7% |
| Taxes | 450/3 | €14,941 | €7,807 | -€7,134 | -47.7% |
| Other amounts payable | 47/48 | - | €1,666 | +€1,666 | |
| Accrued charges and deferred income | 492/3 | €61,082 | €0 | -€61,082 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,980 | €30,051 | +€11,071 | +58.3% |
| Other operating charges | 640/8 | €740 | €34,218 | +€33,478 | +4,523% |
| Gross operating margin | 9900 | €37,432 | €110,541 | +€73,109 | +195% |
| Operating profit (loss) | 9901 | €17,712 | €46,273 | +€28,561 | +161% |
| Financial income | 75/76B | €3,375 | €5,862 | +€2,487 | +73.7% |
| Recurring financial income | 75 | €3,375 | €5,862 | +€2,487 | +73.7% |
| Financial charges | 65/66B | €2,832 | €13,612 | +€10,779 | +381% |
| Recurring financial charges | 65 | €2,832 | €13,612 | +€10,779 | +381% |
| Profit (loss) for the period before taxes | 9903 | €18,255 | €38,523 | +€20,269 | +111% |
| Income taxes | 67/77 | €4,799 | €9,773 | +€4,974 | +104% |
| Profit (loss) for the period | 9904 | €13,456 | €28,750 | +€15,294 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €13,456 | €28,750 | +€15,294 | +114% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.