BENTRA: 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.
BENTRA
Largest movements
- Receivables within one year +€56,118
up €56,118 (+1888.2%), from €2,972 to €59,090
of which Other amounts receivable: +€56,118
- Tangible fixed assets -€29,560
down €29,560 (-28.0%), from €105,704 to €76,144
of which Furniture and vehicles: -€28,087
- Debts after one year -€177,533
down €177,533 (-21.1%), from €839,428 to €661,895
- Reserves +€133,972
up €133,972 (+186.3%), from €71,917 to €205,889
- Other debts +€32,971
up €32,971 (+54.5%), from €60,524 to €93,496
- Tax, wage and social debts +€24,518
up €24,518 (+60.1%), from €40,766 to €65,283
of which Taxes: +€14,649
- Financial income +€100,986
up €100,986 (+8345972.7%), from €1 to €100,987
- Gross operating margin +€33,575
up €33,575 (+14.5%), from €230,905 to €264,480
- Staff costs +€26,234
up €26,234 (+21.3%), from €123,141 to €149,375
- Taxes +€9,347
up €9,347 (+48.5%), from €19,285 to €28,633
- Depreciation +€8,925
up €8,925 (+43.3%), from €20,635 to €29,560
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 | €1,094,639 | €1,117,958 | +€23,319 | +2.1% |
| Fixed assets | 21/28 | €1,029,942 | €1,000,382 | -€29,560 | -2.9% |
| Tangible fixed assets | 22/27 | €105,704 | €76,144 | -€29,560 | -28.0% |
| Plant, machinery and equipment | 23 | €1,691 | €218 | -€1,473 | -87.1% |
| Furniture and vehicles | 24 | €104,012 | €75,925 | -€28,087 | -27.0% |
| Financial fixed assets | 28 | €924,238 | €924,238 | = | 0.0% |
| Current assets | 29/58 | €64,698 | €117,576 | +€52,879 | +81.7% |
| Amounts receivable within one year | 40/41 | €2,972 | €59,090 | +€56,118 | +1888.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,972 | €59,090 | +€56,118 | +1888.2% |
| Cash at bank and in hand | 54/58 | €60,059 | €56,731 | -€3,328 | -5.5% |
| Deferred charges and accrued income | 490/1 | €1,667 | €1,756 | +€89 | +5.4% |
| Total equity and liabilities | 10/49 | €1,094,639 | €1,117,958 | +€23,319 | +2.1% |
| Equity | 10/15 | €77,279 | €218,289 | +€141,011 | +182.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €71,917 | €205,889 | +€133,972 | +186.3% |
| Distributable reserves | 133 | €71,917 | €205,889 | +€133,972 | +186.3% |
| Profit (loss) carried forward | 14 | -€7,038 | €0 | +€7,038 | |
| Amounts payable | 17/49 | €1,017,361 | €899,669 | -€117,692 | -11.6% |
| Amounts payable after more than one year | 17 | €839,428 | €661,895 | -€177,533 | -21.1% |
| Financial debts | 170/4 | €839,428 | €661,895 | -€177,533 | -21.1% |
| Amounts payable within one year | 42/48 | €177,406 | €237,640 | +€60,234 | +34.0% |
| Current portion of amounts payable after more than one year | 42 | €74,698 | €77,533 | +€2,835 | +3.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,419 | €1,329 | -€90 | -6.3% |
| Suppliers | 440/4 | €1,419 | €1,329 | -€90 | -6.3% |
| Taxes, remuneration and social security | 45 | €40,766 | €65,283 | +€24,518 | +60.1% |
| Taxes | 450/3 | €18,890 | €33,539 | +€14,649 | +77.5% |
| Remuneration and social security | 454/9 | €21,876 | €31,745 | +€9,869 | +45.1% |
| Other amounts payable | 47/48 | €60,524 | €93,496 | +€32,971 | +54.5% |
| Accrued charges and deferred income | 492/3 | €526 | €133 | -€393 | -74.7% |
| Non-recurring operating income | 76A | €11,957 | €0 | -€11,957 | -100.0% |
| Remuneration, social security and pensions | 62 | €123,141 | €149,375 | +€26,234 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,635 | €29,560 | +€8,925 | +43.3% |
| Other operating charges | 640/8 | €2,156 | €2,161 | +€5 | +0.2% |
| Gross operating margin | 9900 | €230,905 | €264,480 | +€33,575 | +14.5% |
| Operating profit (loss) | 9901 | €84,974 | €83,384 | -€1,589 | -1.9% |
| Financial income | 75/76B | €1 | €100,987 | +€100,986 | +8345972.7% |
| Recurring financial income | 75 | €1 | €100,987 | +€100,986 | +8345972.7% |
| Financial charges | 65/66B | €17,331 | €14,729 | -€2,602 | -15.0% |
| Recurring financial charges | 65 | €17,331 | €14,729 | -€2,602 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €67,644 | €169,643 | +€101,999 | +150.8% |
| Income taxes | 67/77 | €19,285 | €28,633 | +€9,347 | +48.5% |
| Profit (loss) for the period | 9904 | €48,359 | €141,011 | +€92,652 | +191.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,359 | €141,011 | +€92,652 | +191.6% |
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.