BENTRANS: 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.
BENTRANS
Largest movements
- Receivables within one year +€34,168
up €34,168 (+25.3%), from €135,003 to €169,171
of which Trade receivables: +€36,300
- Cash -€15,973
down €15,973 (-51.5%), from €31,038 to €15,065
mainly Receivables within one year (-€34,168) and Tax, wage and social debts (-€17,655)
- Tangible fixed assets -€6,927
down €6,927 (-98.1%), from €7,064 to €137
- Profit (loss) carried forward +€34,376
up €34,376 (+327%), from €10,501 to €44,877
- Tax, wage and social debts -€17,655
down €17,655 (-19.7%), from €89,520 to €71,865
of which Remuneration and social security: -€12,366
- Trade debts -€5,024
down €5,024 (-10.6%), from €47,365 to €42,341
- Gross operating margin +€80,297
up €80,297 (+32.1%), from €249,934 to €330,231
- Staff costs +€62,093
up €62,093 (+30.0%), from €207,130 to €269,223
- Other operating charges +€15,994
up €15,994 (+955%), from €1,674 to €17,668
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.
Derived cash bridge
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 | €188,275 | €199,543 | +€11,268 | +6.0% |
| Fixed assets | 21/28 | €22,234 | €15,307 | -€6,927 | -31.2% |
| Tangible fixed assets | 22/27 | €7,064 | €137 | -€6,927 | -98.1% |
| Furniture and vehicles | 24 | €7,064 | €137 | -€6,927 | -98.1% |
| Financial fixed assets | 28 | €15,170 | €15,170 | = | 0.0% |
| Current assets | 29/58 | €166,041 | €184,236 | +€18,195 | +11.0% |
| Amounts receivable within one year | 40/41 | €135,003 | €169,171 | +€34,168 | +25.3% |
| Trade receivables | 40 | €132,871 | €169,171 | +€36,300 | +27.3% |
| Other amounts receivable | 41 | €2,132 | - | -€2,132 | |
| Cash at bank and in hand | 54/58 | €31,038 | €15,065 | -€15,973 | -51.5% |
| Total equity and liabilities | 10/49 | €188,275 | €199,543 | +€11,268 | +6.0% |
| Equity | 10/15 | €30,961 | €65,337 | +€34,376 | +111% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,501 | €44,877 | +€34,376 | +327% |
| Amounts payable | 17/49 | €157,314 | €134,206 | -€23,108 | -14.7% |
| Amounts payable within one year | 42/48 | €157,314 | €134,206 | -€23,108 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €429 | - | -€429 | |
| Trade debts | 44 | €47,365 | €42,341 | -€5,024 | -10.6% |
| Suppliers | 440/4 | €47,365 | €42,341 | -€5,024 | -10.6% |
| Taxes, remuneration and social security | 45 | €89,520 | €71,865 | -€17,655 | -19.7% |
| Taxes | 450/3 | €57,271 | €51,982 | -€5,289 | -9.2% |
| Remuneration and social security | 454/9 | €32,249 | €19,883 | -€12,366 | -38.3% |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €207,130 | €269,223 | +€62,093 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,861 | €2,284 | -€2,577 | -53.0% |
| Other operating charges | 640/8 | €1,674 | €17,668 | +€15,994 | +955% |
| Non-recurring operating charges | 66A | - | €5,537 | +€5,537 | |
| Gross operating margin | 9900 | €249,934 | €330,231 | +€80,297 | +32.1% |
| Operating profit (loss) | 9901 | €36,269 | €35,519 | -€750 | -2.1% |
| Financial income | 75/76B | €47 | €52 | +€5 | +10.6% |
| Recurring financial income | 75 | €47 | €52 | +€5 | +10.6% |
| Financial charges | 65/66B | €1,657 | €1,178 | -€479 | -28.9% |
| Recurring financial charges | 65 | €1,657 | €1,178 | -€479 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €34,659 | €34,393 | -€266 | -0.8% |
| Income taxes | 67/77 | €14 | €17 | +€3 | +21.4% |
| Profit (loss) for the period | 9904 | €34,645 | €34,376 | -€269 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,645 | €34,376 | -€269 | -0.8% |
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 14 October 2026 via checked.be.