BENTELTOM: 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.
What changed
BENTELTOM
NACE 01.130, Growing of vegetables, melons, roots and tubers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€896,646
2024 · €924,276-€27,631
Equity
€7.1m
2024 · €6.5m+€518,807
Cash
€295,939
2024 · €230,817+€65,122
Balance sheet total
€12.6m
2024 · €10.3m+€2.3m
Largest movements
Assets
- Financial fixed assets +€1.8m
up €1.8m (+55.6%), from €3.3m to €5.1m
of which Affiliated companies: +€5.1m
- Current investments +€802,537
up €802,537, from €0 to €802,537
- Receivables within one year -€278,946
down €278,946 (-22.2%), from €1.3m to €977,783
of which Trade receivables: -€224,189
- Tangible fixed assets -€211,542
down €211,542 (-3.9%), from €5.4m to €5.2m
of which Land and buildings: -€191,885
Equity and liabilities
- Debts after one year +€969,910
up €969,910 (+32.2%), from €3.0m to €4.0m
- Reserves +€520,740
up €520,740 (+14.0%), from €3.7m to €4.2m
of which Non-distributable reserves: +€1.8m
- Current portion of long-term debt +€410,000
up €410,000 (+338%), from €121,429 to €531,429
- Other debts +€375,906
up €375,906, from €0 to €375,906
- Trade debts -€146,691
down €146,691 (-27.8%), from €527,540 to €380,849
Income statement
- Turnover +€4.2m
new in 2025: €4.2m
- Gross operating margin -€2.0m
no longer reported in 2025 (was €2.0m)
- Goods and materials +€1.2m
new in 2025: €1.2m
of which Purchases: +€1.2m
- Services and other goods +€470,893
new in 2025: €470,893
- Financial income -€272,744
down €272,744 (-82.8%), from €329,510 to €56,766
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.
Result 2024
€924,276
Turnover
+€4.2m
Other operating income
+€50,307
Goods and materials
-€1.2m
Services and other goods
-€470,893
Staff costs
-€193,495
Depreciation
+€63,977
Other operating charges
+€1,086
Other operating items
-€1.8m
Financial income
-€272,744
Financial charges
-€177,452
Taxes
-€154,689
Deferred taxes and other
-€179
Result 2025
€896,646
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.8m
Investment
-€2.7m
Financing
+€1.0m
Cash 2024
€230,817
From operations (derived)
+€1.8m
Net result for the year
+€896,646
Depreciation
+€249,776
Stocks and contracts
-€24,323
Receivables within one year
+€278,946
Smaller working-capital items
-€511
Trade debts
-€146,691
Tax, wage and social debts
+€24,126
Other debts
+€375,906
Accrued charges and deferred income
+€129,726
Investment (derived)
-€2.7m
Investment in fixed assets (net)
-€1.9m
Current investments
-€802,537
Financing
+€1.0m
Debts after one year
+€969,910
Current portion of long-term debt
+€410,000
Contributions, distributions and other
-€377,839
Cash 2025
€295,939
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,318,162 | €12,599,844 | +€2.3m | +22.1% |
| Fixed assets | 21/28 | €8,748,720 | €10,416,956 | +€1.7m | +19.1% |
| Intangible fixed assets | 21 | - | €41,571 | +€41,571 | |
| Tangible fixed assets | 22/27 | €5,441,176 | €5,229,634 | -€211,542 | -3.9% |
| Land and buildings | 22 | €5,262,566 | €5,070,682 | -€191,885 | -3.6% |
| Plant, machinery and equipment | 23 | €177,675 | €158,953 | -€18,723 | -10.5% |
| Furniture and vehicles | 24 | €935 | €0 | -€935 | -100% |
| Financial fixed assets | 28 | €3,307,544 | €5,145,751 | +€1.8m | +55.6% |
| Affiliated companies | 280/1 | - | €5,145,551 | +€5.1m | |
| Participating interests | 280 | - | €3,307,209 | +€3.3m | |
| Amounts receivable | 281 | - | €1,838,343 | +€1.8m | |
| Other financial fixed assets | 284/8 | - | €200 | +€200 | |
| Amounts receivable and cash guarantees | 285/8 | - | €200 | +€200 | |
| Current assets | 29/58 | €1,569,442 | €2,182,888 | +€613,446 | +39.1% |
| Stocks and contracts in progress | 3 | €50,042 | €74,365 | +€24,323 | +48.6% |
| Stocks | 30/36 | €50,042 | €74,365 | +€24,323 | +48.6% |
| Raw materials and consumables | 30/31 | - | €12,906 | +€12,906 | |
| Work in progress | 32 | - | €61,459 | +€61,459 | |
| Amounts receivable within one year | 40/41 | €1,256,729 | €977,783 | -€278,946 | -22.2% |
| Trade receivables | 40 | €736,778 | €512,589 | -€224,189 | -30.4% |
| Other amounts receivable | 41 | €519,951 | €465,194 | -€54,757 | -10.5% |
| Current investments | 50/53 | €0 | €802,537 | +€802,537 | |
| Other investments | 51/53 | - | €802,537 | +€802,537 | |
| Cash at bank and in hand | 54/58 | €230,817 | €295,939 | +€65,122 | +28.2% |
| Deferred charges and accrued income | 490/1 | €31,854 | €32,264 | +€409 | +1.3% |
| Total equity and liabilities | 10/49 | €10,318,162 | €12,599,844 | +€2.3m | +22.1% |
| Equity | 10/15 | €6,543,353 | €7,062,160 | +€518,807 | +7.9% |
| Contributions | 10/11 | €2,823,500 | €2,823,500 | = | 0.0% |
| Reserves | 13 | €3,715,987 | €4,236,727 | +€520,740 | +14.0% |
| Non-distributable reserves | 130/1 | - | €1,814,108 | +€1.8m | |
| Financial assistance | 1313 | - | €1,814,108 | +€1.8m | |
| Tax-exempt reserves | 132 | €526,250 | €526,250 | = | 0.0% |
| Distributable reserves | 133 | €3,189,737 | €1,896,370 | -€1.3m | -40.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Investment grants | 15 | €3,866 | €1,933 | -€1,933 | -50.0% |
| Provisions and deferred taxes | 16 | €203 | €102 | -€102 | -50.0% |
| Deferred taxes | 168 | €203 | €102 | -€102 | -50.0% |
| Amounts payable | 17/49 | €3,774,606 | €5,537,582 | +€1.8m | +46.7% |
| Amounts payable after more than one year | 17 | €3,011,518 | €3,981,429 | +€969,910 | +32.2% |
| Financial debts | 170/4 | €3,011,518 | €3,981,429 | +€969,910 | +32.2% |
| Credit institutions | 173 | - | €3,981,429 | +€4.0m | |
| Other loans | 174 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €763,087 | €1,426,427 | +€663,340 | +86.9% |
| Current portion of amounts payable after more than one year | 42 | €121,429 | €531,429 | +€410,000 | +338% |
| Trade debts | 44 | €527,540 | €380,849 | -€146,691 | -27.8% |
| Suppliers | 440/4 | €527,540 | €380,849 | -€146,691 | -27.8% |
| Taxes, remuneration and social security | 45 | €114,118 | €138,244 | +€24,126 | +21.1% |
| Taxes | 450/3 | €52,163 | €63,864 | +€11,701 | +22.4% |
| Remuneration and social security | 454/9 | €61,955 | €74,380 | +€12,425 | +20.1% |
| Other amounts payable | 47/48 | €0 | €375,906 | +€375,906 | |
| Accrued charges and deferred income | 492/3 | €0 | €129,726 | +€129,726 | |
| Operating income | 70/76A | - | €4,203,183 | +€4.2m | |
| Turnover | 70 | - | €4,152,876 | +€4.2m | |
| Other operating income | 74 | - | €50,307 | +€50,307 | |
| Non-recurring operating income | 76A | €15,000 | €0 | -€15,000 | -100% |
| Operating charges | 60/66A | - | €2,876,611 | +€2.9m | |
| Goods for resale, raw materials and consumables | 60 | - | €1,194,479 | +€1.2m | |
| Purchases | 600/8 | - | €1,218,802 | +€1.2m | |
| Change in stocks: decrease (increase) | 609 | - | -€24,323 | -€24,323 | |
| Services and other goods | 61 | - | €470,893 | +€470,893 | |
| Remuneration, social security and pensions | 62 | €730,572 | €924,067 | +€193,495 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313,753 | €249,776 | -€63,977 | -20.4% |
| Other operating charges | 640/8 | €13,643 | €12,557 | -€1,086 | -8.0% |
| Non-recurring operating charges | 66A | €158,252 | €24,840 | -€133,412 | -84.3% |
| Gross operating margin | 9900 | €1,965,356 | - | -€2.0m | |
| Operating profit (loss) | 9901 | €749,137 | €1,326,572 | +€577,435 | +77.1% |
| Financial income | 75/76B | €329,510 | €56,766 | -€272,744 | -82.8% |
| Recurring financial income | 75 | €329,510 | €56,766 | -€272,744 | -82.8% |
| Income from financial fixed assets | 750 | - | €32,091 | +€32,091 | |
| Income from current assets | 751 | - | €16,159 | +€16,159 | |
| Other financial income | 752/9 | - | €8,515 | +€8,515 | |
| Financial charges | 65/66B | €6,175 | €183,628 | +€177,452 | +2,874% |
| Recurring financial charges | 65 | €6,175 | €183,628 | +€177,452 | +2,874% |
| Debt charges | 650 | - | €179,712 | +€179,712 | |
| Other financial charges | 652/9 | - | €3,916 | +€3,916 | |
| Profit (loss) for the period before taxes | 9903 | €1,072,472 | €1,199,710 | +€127,238 | +11.9% |
| Transfer from deferred taxes | 780 | €281 | €102 | -€179 | -63.8% |
| Income taxes | 67/77 | €148,476 | €303,166 | +€154,689 | +104% |
| Taxes | 670/3 | - | €303,166 | +€303,166 | |
| Profit (loss) for the period | 9904 | €924,276 | €896,646 | -€27,631 | -3.0% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €924,276 | €896,646 | -€27,631 | -3.0% |
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 14 October 2026 via checked.be.