BENTOS: what changed
Two fiscal 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
BENTOS
NACE 56.301, Cafés and bars
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€24,800
2024 · €186,574-€211,374
Equity
€261,729
2024 · €286,529-€24,800
Cash
€141,316
2024 · €206,250-€64,934
Balance sheet total
€437,583
2024 · €475,218-€37,635
Largest movements
Assets
- Cash -€64,934
down €64,934 (-31.5%), from €206,250 to €141,316
mainly Investment in fixed assets (net) (-€30,906) and Net result for the year (-€24,800)
- Receivables after one year +€22,770
new in 2025: €22,770
Equity and liabilities
- Reserves -€24,362
down €24,362 (-9.1%), from €267,478 to €243,116
of which Distributable reserves: -€21,300
- Other debts -€16,173
down €16,173 (-31.5%), from €51,287 to €35,113
- Trade debts +€11,626
up €11,626 (+101.7%), from €11,428 to €23,054
Income statement
- Gross operating margin -€386,013
down €386,013 (-74.7%), from €516,938 to €130,925
- Staff costs -€65,251
down €65,251 (-34.2%), from €190,659 to €125,408
- Depreciation -€23,885
down €23,885 (-47.5%), from €50,326 to €26,441
- Financial charges -€9,198
down €9,198 (-78.9%), from €11,654 to €2,457
of which Financial charges: -€8,218
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
€186,574
Gross operating margin
-€386,013
Staff costs
+€65,251
Depreciation
+€23,885
Other operating charges
+€4,459
Financial income
+€1,636
Financial charges
+€9,198
Taxes
+€271
Deferred taxes and other
+€69,939
Result 2025
-€24,800
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.
From operations
-€30,911
Investment
-€30,906
Financing
-€3,116
Cash 2024
€206,250
From operations (derived)
-€30,911
Net result for the year
-€24,800
Depreciation
+€26,441
Receivables after one year
-€22,770
Stocks and contracts
+€706
Receivables within one year
-€1,399
Deferred charges and accrued income
+€630
Provisions
-€1,021
Trade debts
+€11,626
Tax, wage and social debts
-€4,151
Other debts
-€16,173
Investment (derived)
-€30,906
Investment in fixed assets (net)
-€30,906
Financing
-€3,116
Debts after one year
-€2,304
Current portion of long-term debt
-€812
Cash 2025
€141,316
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €475,218 | €437,583 | -€37,635 | -7.9% |
| Fixed assets | 21/28 | €243,120 | €247,585 | +€4,465 | +1.8% |
| Tangible fixed assets | 22/27 | €243,120 | €247,585 | +€4,465 | +1.8% |
| Land and buildings | 22 | €210,914 | €202,456 | -€8,457 | -4.0% |
| Plant, machinery and equipment | 23 | €16,679 | €35,636 | +€18,957 | +113.7% |
| Furniture and vehicles | 24 | €6,086 | €3,493 | -€2,593 | -42.6% |
| Leasing and similar rights | 25 | €9,441 | €6,000 | -€3,441 | -36.4% |
| Current assets | 29/58 | €232,098 | €189,997 | -€42,100 | -18.1% |
| Amounts receivable after more than one year | 29 | - | €22,770 | +€22,770 | |
| Other amounts receivable | 291 | - | €22,770 | +€22,770 | |
| Stocks and contracts in progress | 3 | €8,676 | €7,970 | -€706 | -8.1% |
| Stocks | 30/36 | €8,676 | €7,970 | -€706 | -8.1% |
| Amounts receivable within one year | 40/41 | €16,258 | €17,656 | +€1,399 | +8.6% |
| Trade receivables | 40 | €2,173 | €119 | -€2,054 | -94.5% |
| Other amounts receivable | 41 | €14,084 | €17,537 | +€3,453 | +24.5% |
| Cash at bank and in hand | 54/58 | €206,250 | €141,316 | -€64,934 | -31.5% |
| Deferred charges and accrued income | 490/1 | €914 | €285 | -€630 | -68.9% |
| Total equity and liabilities | 10/49 | €475,218 | €437,583 | -€37,635 | -7.9% |
| Equity | 10/15 | €286,529 | €261,729 | -€24,800 | -8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €267,478 | €243,116 | -€24,362 | -9.1% |
| Tax-exempt reserves | 132 | €212,118 | €209,056 | -€3,062 | -1.4% |
| Distributable reserves | 133 | €55,360 | €34,060 | -€21,300 | -38.5% |
| Profit (loss) carried forward | 14 | €451 | €13 | -€438 | -97.0% |
| Provisions and deferred taxes | 16 | €68,918 | €67,897 | -€1,021 | -1.5% |
| Deferred taxes | 168 | €68,918 | €67,897 | -€1,021 | -1.5% |
| Amounts payable | 17/49 | €119,770 | €107,956 | -€11,815 | -9.9% |
| Amounts payable after more than one year | 17 | €25,867 | €23,563 | -€2,304 | -8.9% |
| Financial debts | 170/4 | €25,867 | €23,563 | -€2,304 | -8.9% |
| Amounts payable within one year | 42/48 | €93,903 | €84,393 | -€9,510 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €18,180 | €17,368 | -€812 | -4.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €11,428 | €23,054 | +€11,626 | +101.7% |
| Suppliers | 440/4 | €11,428 | €23,054 | +€11,626 | +101.7% |
| Taxes, remuneration and social security | 45 | €13,009 | €8,858 | -€4,151 | -31.9% |
| Taxes | 450/3 | €9,657 | €5,046 | -€4,611 | -47.7% |
| Remuneration and social security | 454/9 | €3,351 | €3,812 | +€460 | +13.7% |
| Other amounts payable | 47/48 | €51,287 | €35,113 | -€16,173 | -31.5% |
| Remuneration, social security and pensions | 62 | €190,659 | €125,408 | -€65,251 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,326 | €26,441 | -€23,885 | -47.5% |
| Other operating charges | 640/8 | €8,536 | €4,077 | -€4,459 | -52.2% |
| Gross operating margin | 9900 | €516,938 | €130,925 | -€386,013 | -74.7% |
| Operating profit (loss) | 9901 | €267,417 | -€25,001 | -€292,417 | |
| Financial income | 75/76B | €1 | €1,637 | +€1,636 | +263924.2% |
| Recurring financial income | 75 | €1 | €1,637 | +€1,636 | +263924.2% |
| Financial charges | 65/66B | €11,654 | €2,457 | -€9,198 | -78.9% |
| Recurring financial charges | 65 | €10,674 | €2,457 | -€8,218 | -77.0% |
| Non-recurring financial charges | 66B | €980 | €0 | -€980 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €255,763 | -€25,821 | -€281,584 | |
| Transfer from deferred taxes | 780 | - | €1,021 | +€1,021 | |
| Transfer to deferred taxes | 680 | €68,918 | €0 | -€68,918 | -100.0% |
| Income taxes | 67/77 | €271 | €0 | -€271 | -100.0% |
| Profit (loss) for the period | 9904 | €186,574 | -€24,800 | -€211,374 | |
| Transfer from tax-exempt reserves | 789 | - | €3,062 | +€3,062 | |
| Transfer to tax-exempt reserves | 689 | €206,754 | €0 | -€206,754 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,181 | -€21,738 | -€1,557 | -7.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.