BENTIMMO: 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.
BENTIMMO
Largest movements
- Deferred charges and accrued income -€1.9m
down €1.9m (-99.0%), from €2.0m to €18,969
- Stocks and contracts +€488,435
up €488,435 (+12.7%), from €3.9m to €4.3m
- Receivables within one year +€188,669
up €188,669 (+138.8%), from €135,971 to €324,640
of which Trade receivables: +€210,362
- Debts after one year -€1.5m
down €1.5m (-44.6%), from €3.4m to €1.9m
of which Financial debts: -€2.1m
- Current portion of long-term debt +€896,204
up €896,204 (+787.7%), from €113,776 to €1.0m
- Other debts -€522,953
down €522,953 (-23.7%), from €2.2m to €1.7m
- Trade debts -€87,683
down €87,683 (-74.6%), from €117,467 to €29,784
- Gross operating margin -€189,099
down €189,099 (-28.4%), from €666,587 to €477,489
- Other operating charges -€102,860
down €102,860 (-53.1%), from €193,549 to €90,689
- Financial charges -€19,515
down €19,515 (-9.0%), from €215,737 to €196,222
- Taxes -€14,116
down €14,116 (-49.7%), from €28,409 to €14,293
- Financial income +€8,223
up €8,223 (+9165.0%), from €90 to €8,313
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 | €7,529,023 | €6,242,037 | -€1.3m | -17.1% |
| Fixed assets | 21/28 | €1,528,722 | €1,491,009 | -€37,713 | -2.5% |
| Tangible fixed assets | 22/27 | €1,519,158 | €1,483,470 | -€35,688 | -2.3% |
| Land and buildings | 22 | €1,518,495 | €1,476,780 | -€41,716 | -2.7% |
| Furniture and vehicles | 24 | €663 | €6,690 | +€6,027 | +909.1% |
| Financial fixed assets | 28 | €9,564 | €7,539 | -€2,025 | -21.2% |
| Current assets | 29/58 | €6,000,301 | €4,751,029 | -€1.2m | -20.8% |
| Stocks and contracts in progress | 3 | €3,852,394 | €4,340,829 | +€488,435 | +12.7% |
| Stocks | 30/36 | €3,852,394 | €4,340,829 | +€488,435 | +12.7% |
| Amounts receivable within one year | 40/41 | €135,971 | €324,640 | +€188,669 | +138.8% |
| Trade receivables | 40 | €44,120 | €254,482 | +€210,362 | +476.8% |
| Other amounts receivable | 41 | €91,851 | €70,157 | -€21,693 | -23.6% |
| Cash at bank and in hand | 54/58 | €46,969 | €66,592 | +€19,623 | +41.8% |
| Deferred charges and accrued income | 490/1 | €1,964,966 | €18,969 | -€1.9m | -99.0% |
| Total equity and liabilities | 10/49 | €7,529,023 | €6,242,037 | -€1.3m | -17.1% |
| Equity | 10/15 | €386,154 | €400,420 | +€14,265 | +3.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €286,154 | €300,420 | +€14,265 | +5.0% |
| Amounts payable | 17/49 | €7,142,868 | €5,841,618 | -€1.3m | -18.2% |
| Amounts payable after more than one year | 17 | €3,442,741 | €1,906,634 | -€1.5m | -44.6% |
| Financial debts | 170/4 | €3,420,571 | €1,281,173 | -€2.1m | -62.5% |
| Other amounts payable | 178/9 | €22,169 | €625,462 | +€603,293 | +2721.3% |
| Amounts payable within one year | 42/48 | €3,670,098 | €3,932,178 | +€262,080 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €113,776 | €1,009,980 | +€896,204 | +787.7% |
| Financial debts | 43 | €1,150,000 | €1,150,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,150,000 | €1,150,000 | = | 0.0% |
| Trade debts | 44 | €117,467 | €29,784 | -€87,683 | -74.6% |
| Suppliers | 440/4 | €117,467 | €29,784 | -€87,683 | -74.6% |
| Taxes, remuneration and social security | 45 | €78,107 | €54,620 | -€23,488 | -30.1% |
| Taxes | 450/3 | €30,013 | €17,014 | -€12,999 | -43.3% |
| Remuneration and social security | 454/9 | €48,095 | €37,606 | -€10,489 | -21.8% |
| Other amounts payable | 47/48 | €2,210,747 | €1,687,794 | -€522,953 | -23.7% |
| Accrued charges and deferred income | 492/3 | €30,030 | €2,805 | -€27,225 | -90.7% |
| Remuneration, social security and pensions | 62 | €108,291 | €115,526 | +€7,234 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,673 | €54,806 | -€1,867 | -3.3% |
| Other operating charges | 640/8 | €193,549 | €90,689 | -€102,860 | -53.1% |
| Gross operating margin | 9900 | €666,587 | €477,489 | -€189,099 | -28.4% |
| Operating profit (loss) | 9901 | €308,074 | €216,468 | -€91,606 | -29.7% |
| Financial income | 75/76B | €90 | €8,313 | +€8,223 | +9165.0% |
| Recurring financial income | 75 | €90 | €8,313 | +€8,223 | +9165.0% |
| Financial charges | 65/66B | €215,737 | €196,222 | -€19,515 | -9.0% |
| Recurring financial charges | 65 | €215,737 | €196,222 | -€19,515 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €92,427 | €28,558 | -€63,868 | -69.1% |
| Income taxes | 67/77 | €28,409 | €14,293 | -€14,116 | -49.7% |
| Profit (loss) for the period | 9904 | €64,018 | €14,265 | -€49,752 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €64,018 | €14,265 | -€49,752 | -77.7% |
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 12 October 2026 via checked.be.