BENTEN: 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.
BENTEN
Largest movements
- Cash +€21,826
up €21,826 (+31.9%), from €68,390 to €90,216
mainly Net result for the year (+€42,468) and Tax, wage and social debts (+€11,118)
- Receivables within one year +€10,173
up €10,173 (+123%), from €8,302 to €18,476
of which Other amounts receivable: +€10,517
- Tangible fixed assets +€2,317
up €2,317 (+85.8%), from €2,702 to €5,019
- Reserves +€42,468
up €42,468 (+212%), from €20,024 to €62,492
- Debts after one year -€17,607
down €17,607 (-69.2%), from €25,443 to €7,836
- Tax, wage and social debts +€11,118
up €11,118 (+61.1%), from €18,212 to €29,330
- Gross operating margin +€41,318
up €41,318 (+235%), from €17,571 to €58,890
- Taxes +€9,075
up €9,075 (+346%), from €2,620 to €11,696
- Financial charges -€4,422
down €4,422 (-71.2%), from €6,214 to €1,791
- Depreciation +€918
up €918 (+53.6%), from €1,713 to €2,631
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 | €83,358 | €118,751 | +€35,394 | +42.5% |
| Fixed assets | 21/28 | €2,702 | €5,019 | +€2,317 | +85.8% |
| Tangible fixed assets | 22/27 | €2,702 | €5,019 | +€2,317 | +85.8% |
| Plant, machinery and equipment | 23 | €2,702 | €5,019 | +€2,317 | +85.8% |
| Current assets | 29/58 | €80,656 | €113,732 | +€33,076 | +41.0% |
| Amounts receivable within one year | 40/41 | €8,302 | €18,476 | +€10,173 | +123% |
| Trade receivables | 40 | €8,182 | €7,838 | -€344 | -4.2% |
| Other amounts receivable | 41 | €120 | €10,637 | +€10,517 | +8,764% |
| Cash at bank and in hand | 54/58 | €68,390 | €90,216 | +€21,826 | +31.9% |
| Deferred charges and accrued income | 490/1 | €3,964 | €5,041 | +€1,077 | +27.2% |
| Total equity and liabilities | 10/49 | €83,358 | €118,751 | +€35,394 | +42.5% |
| Equity | 10/15 | €30,024 | €72,492 | +€42,468 | +141% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €20,024 | €62,492 | +€42,468 | +212% |
| Distributable reserves | 133 | €20,024 | €62,492 | +€42,468 | +212% |
| Amounts payable | 17/49 | €53,334 | €46,260 | -€7,074 | -13.3% |
| Amounts payable after more than one year | 17 | €25,443 | €7,836 | -€17,607 | -69.2% |
| Financial debts | 170/4 | €25,443 | €7,836 | -€17,607 | -69.2% |
| Amounts payable within one year | 42/48 | €27,891 | €38,424 | +€10,533 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | €7,386 | €7,607 | +€222 | +3.0% |
| Trade debts | 44 | €2,292 | €1,486 | -€806 | -35.2% |
| Suppliers | 440/4 | €2,292 | €1,486 | -€806 | -35.2% |
| Taxes, remuneration and social security | 45 | €18,212 | €29,330 | +€11,118 | +61.1% |
| Taxes | 450/3 | €18,212 | €29,330 | +€11,118 | +61.1% |
| Other amounts payable | 47/48 | €1 | €0 | -€1 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,713 | €2,631 | +€918 | +53.6% |
| Other operating charges | 640/8 | €381 | €721 | +€341 | +89.4% |
| Gross operating margin | 9900 | €17,571 | €58,890 | +€41,318 | +235% |
| Operating profit (loss) | 9901 | €15,478 | €55,537 | +€40,060 | +259% |
| Financial income | 75/76B | €11 | €418 | +€406 | +3,629% |
| Recurring financial income | 75 | €11 | €418 | +€406 | +3,629% |
| Financial charges | 65/66B | €6,214 | €1,791 | -€4,422 | -71.2% |
| Recurring financial charges | 65 | €6,214 | €1,791 | -€4,422 | -71.2% |
| Profit (loss) for the period before taxes | 9903 | €9,275 | €54,164 | +€44,888 | +484% |
| Income taxes | 67/77 | €2,620 | €11,696 | +€9,075 | +346% |
| Profit (loss) for the period | 9904 | €6,655 | €42,468 | +€35,813 | +538% |
| Profit (loss) for the period to be appropriated | 9905 | €6,655 | €42,468 | +€35,813 | +538% |
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 25 October 2026 via checked.be.