BENTY: what changed
BENTY
Largest movements
- Tangible fixed assets +€125,827
up €125,827 (+38.9%), from €323,730 to €449,557
of which Land and buildings: +€131,944
- Receivables within one year +€20,879
up €20,879 (+135%), from €15,426 to €36,304
of which Trade receivables: +€26,552
- Cash +€7,865
up €7,865 (+14.8%), from €53,175 to €61,040
mainly Debts after one year (+€82,863) and Depreciation (+€43,328)
- Debts after one year +€82,863
up €82,863 (+37.3%), from €222,162 to €305,025
- Profit (loss) carried forward +€33,282
up €33,282 (+35.9%), from €92,674 to €125,957
- Trade debts +€12,240
up €12,240 (+157%), from €7,813 to €20,053
- Tax, wage and social debts +€10,902
up €10,902 (+63.7%), from €17,113 to €28,015
of which Taxes: +€13,810
- Gross operating margin +€41,067
up €41,067 (+61.4%), from €66,915 to €107,983
- Depreciation +€15,101
up €15,101 (+53.5%), from €28,226 to €43,328
- Taxes +€7,538
up €7,538 (+95.5%), from €7,890 to €15,428
- Other operating charges -€5,908
down €5,908 (-68.6%), from €8,615 to €2,707
- Financial charges +€5,763
up €5,763 (+86.5%), from €6,665 to €12,428
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €402,691 | €552,191 | +€149,500 | +37.1% |
| Fixed assets | 21/28 | €323,730 | €449,557 | +€125,827 | +38.9% |
| Tangible fixed assets | 22/27 | €323,730 | €449,557 | +€125,827 | +38.9% |
| Land and buildings | 22 | €311,876 | €443,820 | +€131,944 | +42.3% |
| Plant, machinery and equipment | 23 | €771 | €1,743 | +€971 | +126% |
| Furniture and vehicles | 24 | €11,083 | €3,994 | -€7,088 | -64.0% |
| Current assets | 29/58 | €78,961 | €102,634 | +€23,673 | +30.0% |
| Amounts receivable within one year | 40/41 | €15,426 | €36,304 | +€20,879 | +135% |
| Trade receivables | 40 | €9,753 | €36,304 | +€26,552 | +272% |
| Other amounts receivable | 41 | €5,673 | €0 | -€5,673 | -100% |
| Cash at bank and in hand | 54/58 | €53,175 | €61,040 | +€7,865 | +14.8% |
| Deferred charges and accrued income | 490/1 | €10,361 | €5,290 | -€5,071 | -48.9% |
| Total equity and liabilities | 10/49 | €402,691 | €552,191 | +€149,500 | +37.1% |
| Equity | 10/15 | €102,674 | €135,957 | +€33,282 | +32.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,674 | €125,957 | +€33,282 | +35.9% |
| Amounts payable | 17/49 | €300,017 | €416,234 | +€116,217 | +38.7% |
| Amounts payable after more than one year | 17 | €222,162 | €305,025 | +€82,863 | +37.3% |
| Financial debts | 170/4 | €222,162 | €305,025 | +€82,863 | +37.3% |
| Amounts payable within one year | 42/48 | €74,247 | €106,340 | +€32,093 | +43.2% |
| Current portion of amounts payable after more than one year | 42 | €13,257 | €17,137 | +€3,881 | +29.3% |
| Trade debts | 44 | €7,813 | €20,053 | +€12,240 | +157% |
| Suppliers | 440/4 | €7,813 | €20,053 | +€12,240 | +157% |
| Advances received on contracts in progress | 46 | - | €1,385 | +€1,385 | |
| Taxes, remuneration and social security | 45 | €17,113 | €28,015 | +€10,902 | +63.7% |
| Taxes | 450/3 | €11,390 | €25,200 | +€13,810 | +121% |
| Remuneration and social security | 454/9 | €5,723 | €2,815 | -€2,907 | -50.8% |
| Other amounts payable | 47/48 | €36,064 | €39,749 | +€3,685 | +10.2% |
| Accrued charges and deferred income | 492/3 | €3,607 | €4,869 | +€1,262 | +35.0% |
| Remuneration, social security and pensions | 62 | €1,664 | €810 | -€853 | -51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,226 | €43,328 | +€15,101 | +53.5% |
| Other operating charges | 640/8 | €8,615 | €2,707 | -€5,908 | -68.6% |
| Gross operating margin | 9900 | €66,915 | €107,983 | +€41,067 | +61.4% |
| Operating profit (loss) | 9901 | €28,411 | €61,138 | +€32,727 | +115% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €6,665 | €12,428 | +€5,763 | +86.5% |
| Recurring financial charges | 65 | €6,665 | €12,428 | +€5,763 | +86.5% |
| Profit (loss) for the period before taxes | 9903 | €21,745 | €48,710 | +€26,965 | +124% |
| Income taxes | 67/77 | €7,890 | €15,428 | +€7,538 | +95.5% |
| Profit (loss) for the period | 9904 | €13,855 | €33,282 | +€19,428 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €13,855 | €33,282 | +€19,428 | +140% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.