Bentley Systems Solutions: 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.
Bentley Systems Solutions
Largest movements
- Receivables within one year +€100,889
up €100,889 (+21.5%), from €468,459 to €569,349
of which Other amounts receivable: +€54,892
- Cash -€20,683
down €20,683 (-84.4%), from €24,505 to €3,821
mainly Receivables within one year (-€100,889) and Tax, wage and social debts (-€9,333)
- Deferred charges and accrued income +€9,310
up €9,310 (+244%), from €3,813 to €13,123
- Profit (loss) carried forward +€53,047
up €53,047 (+14.7%), from €360,707 to €413,754
- Accrued charges and deferred income +€24,298
up €24,298 (+132%), from €18,383 to €42,681
- Other debts +€19,445
up €19,445 (+112%), from €17,312 to €36,756
- Tax, wage and social debts -€9,333
down €9,333 (-9.7%), from €96,114 to €86,781
of which Remuneration and social security: -€20,927
- Taxes -€51,329
down €51,329 (-63.6%), from €80,729 to €29,400
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €526,070 | €611,148 | +€85,078 | +16.2% |
| Fixed assets | 21/28 | €29,293 | €24,855 | -€4,438 | -15.2% |
| Tangible fixed assets | 22/27 | €18,428 | €13,540 | -€4,888 | -26.5% |
| Furniture and vehicles | 24 | €16,597 | €13,540 | -€3,057 | -18.4% |
| Other tangible fixed assets | 26 | €1,831 | €0 | -€1,831 | -100% |
| Financial fixed assets | 28 | €10,865 | €11,315 | +€450 | +4.1% |
| Current assets | 29/58 | €496,777 | €586,293 | +€89,516 | +18.0% |
| Amounts receivable within one year | 40/41 | €468,459 | €569,349 | +€100,889 | +21.5% |
| Trade receivables | 40 | €6,750 | €52,747 | +€45,997 | +681% |
| Other amounts receivable | 41 | €461,710 | €516,602 | +€54,892 | +11.9% |
| Cash at bank and in hand | 54/58 | €24,505 | €3,821 | -€20,683 | -84.4% |
| Deferred charges and accrued income | 490/1 | €3,813 | €13,123 | +€9,310 | +244% |
| Total equity and liabilities | 10/49 | €526,070 | €611,148 | +€85,078 | +16.2% |
| Equity | 10/15 | €382,707 | €435,754 | +€53,047 | +13.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €360,707 | €413,754 | +€53,047 | +14.7% |
| Amounts payable | 17/49 | €143,363 | €175,394 | +€32,031 | +22.3% |
| Amounts payable within one year | 42/48 | €124,980 | €132,713 | +€7,733 | +6.2% |
| Trade debts | 44 | €11,555 | €9,175 | -€2,379 | -20.6% |
| Suppliers | 440/4 | €11,555 | €9,175 | -€2,379 | -20.6% |
| Taxes, remuneration and social security | 45 | €96,114 | €86,781 | -€9,333 | -9.7% |
| Taxes | 450/3 | €25,295 | €36,890 | +€11,594 | +45.8% |
| Remuneration and social security | 454/9 | €70,819 | €49,892 | -€20,927 | -29.6% |
| Other amounts payable | 47/48 | €17,312 | €36,756 | +€19,445 | +112% |
| Accrued charges and deferred income | 492/3 | €18,383 | €42,681 | +€24,298 | +132% |
| Remuneration, social security and pensions | 62 | €1,148,630 | €1,145,024 | -€3,607 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,283 | €9,238 | +€3,955 | +74.9% |
| Other operating charges | 640/8 | €270 | €0 | -€270 | -100% |
| Gross operating margin | 9900 | €1,259,523 | €1,250,952 | -€8,571 | -0.7% |
| Operating profit (loss) | 9901 | €105,339 | €96,690 | -€8,649 | -8.2% |
| Financial income | 75/76B | €6,620 | €0 | -€6,620 | -100% |
| Recurring financial income | 75 | €6,620 | €0 | -€6,620 | -100% |
| Financial charges | 65/66B | €6,740 | €14,242 | +€7,502 | +111% |
| Recurring financial charges | 65 | €6,740 | €14,242 | +€7,502 | +111% |
| Profit (loss) for the period before taxes | 9903 | €105,219 | €82,447 | -€22,771 | -21.6% |
| Income taxes | 67/77 | €80,729 | €29,400 | -€51,329 | -63.6% |
| Profit (loss) for the period | 9904 | €24,489 | €53,047 | +€28,558 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €24,489 | €53,047 | +€28,558 | +117% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.