Bentopur: 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.
Bentopur
Largest movements
- Receivables within one year +€139,521
up €139,521 (+39168.1%), from €356 to €139,877
- Tangible fixed assets +€34,158
new in 2024: €34,158
- Cash -€27,063
down €27,063 (-89.4%), from €30,274 to €3,211
mainly Receivables within one year (-€139,521) and Investment in fixed assets (net) (-€35,000)
- Other debts +€102,884
new in 2024: €102,884
- Trade debts +€61,000
up €61,000 (+14095.3%), from €433 to €61,433
- Profit (loss) carried forward -€11,562
down €11,562 (-31.4%), from -€36,871 to -€48,432
- Investment grants -€5,707
down €5,707 (-10.0%), from €57,068 to €51,361
- Gross operating margin +€22,641
up €22,641 (+67.1%), from -€33,745 to -€11,104
- Financial income +€3,606
new in 2024: €3,606
- Financial charges +€3,001
up €3,001 (+10160.1%), from €30 to €3,031
- Depreciation -€2,075
down €2,075 (-71.1%), from €2,916 to €842
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.
Cash bridge derived
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 | €30,630 | €177,246 | +€146,616 | +478.7% |
| Fixed assets | 21/28 | - | €34,158 | +€34,158 | |
| Tangible fixed assets | 22/27 | - | €34,158 | +€34,158 | |
| Plant, machinery and equipment | 23 | - | €34,158 | +€34,158 | |
| Current assets | 29/58 | €30,630 | €143,088 | +€112,458 | +367.1% |
| Amounts receivable within one year | 40/41 | €356 | €139,877 | +€139,521 | +39168.1% |
| Other amounts receivable | 41 | €356 | €139,877 | +€139,521 | +39168.1% |
| Cash at bank and in hand | 54/58 | €30,274 | €3,211 | -€27,063 | -89.4% |
| Total equity and liabilities | 10/49 | €30,630 | €177,246 | +€146,616 | +478.7% |
| Equity | 10/15 | €30,197 | €12,929 | -€17,269 | -57.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,871 | -€48,432 | -€11,562 | -31.4% |
| Investment grants | 15 | €57,068 | €51,361 | -€5,707 | -10.0% |
| Amounts payable | 17/49 | €433 | €164,317 | +€163,885 | +37855.6% |
| Amounts payable within one year | 42/48 | €433 | €164,317 | +€163,885 | +37868.7% |
| Trade debts | 44 | €433 | €61,433 | +€61,000 | +14095.3% |
| Suppliers | 440/4 | €433 | €61,433 | +€61,000 | +14095.3% |
| Other amounts payable | 47/48 | - | €102,884 | +€102,884 | |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,916 | €842 | -€2,075 | -71.1% |
| Other operating charges | 640/8 | €180 | €191 | +€11 | +6.1% |
| Gross operating margin | 9900 | -€33,745 | -€11,104 | +€22,641 | +67.1% |
| Operating profit (loss) | 9901 | -€36,841 | -€12,136 | +€24,705 | +67.1% |
| Financial income | 75/76B | - | €3,606 | +€3,606 | |
| Recurring financial income | 75 | - | €3,606 | +€3,606 | |
| Financial charges | 65/66B | €30 | €3,031 | +€3,001 | +10160.1% |
| Recurring financial charges | 65 | €30 | €3,031 | +€3,001 | +10160.1% |
| Profit (loss) for the period before taxes | 9903 | -€36,871 | -€11,562 | +€25,309 | +68.6% |
| Profit (loss) for the period | 9904 | -€36,871 | -€11,562 | +€25,309 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,871 | -€11,562 | +€25,309 | +68.6% |
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 10 October 2026 via checked.be.