BENTY READ: 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.
BENTY READ
Largest movements
- Financial fixed assets +€200,000
new in 2025: €200,000
- Cash +€72,437
up €72,437 (+43.6%), from €166,322 to €238,758
mainly Net result for the year (+€292,928) and Other debts (+€246,000)
- Other debts +€246,000
up €246,000 (+75342.3%), from €327 to €246,327
- Tax, wage and social debts +€32,145
up €32,145 (+147.1%), from €21,855 to €54,000
- Profit (loss) carried forward -€7,072
down €7,072 (-4.8%), from €148,514 to €141,442
- Gross operating margin +€79,046
up €79,046 (+24.7%), from €320,264 to €399,310
- Taxes +€21,930
up €21,930 (+28.5%), from €76,855 to €98,785
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 | €170,795 | €444,704 | +€273,909 | +160.4% |
| Fixed assets | 21/28 | €926 | €200,332 | +€199,405 | +21525.2% |
| Tangible fixed assets | 22/27 | €926 | €332 | -€595 | -64.2% |
| Plant, machinery and equipment | 23 | €926 | €332 | -€595 | -64.2% |
| Financial fixed assets | 28 | - | €200,000 | +€200,000 | |
| Current assets | 29/58 | €169,869 | €244,372 | +€74,504 | +43.9% |
| Amounts receivable within one year | 40/41 | €337 | €1,552 | +€1,215 | +360.6% |
| Trade receivables | 40 | €337 | €337 | = | 0.0% |
| Other amounts receivable | 41 | - | €1,215 | +€1,215 | |
| Cash at bank and in hand | 54/58 | €166,322 | €238,758 | +€72,437 | +43.6% |
| Deferred charges and accrued income | 490/1 | €3,210 | €4,062 | +€852 | +26.5% |
| Total equity and liabilities | 10/49 | €170,795 | €444,704 | +€273,909 | +160.4% |
| Equity | 10/15 | €148,614 | €141,542 | -€7,072 | -4.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,514 | €141,442 | -€7,072 | -4.8% |
| Amounts payable | 17/49 | €22,181 | €303,162 | +€280,981 | +1266.7% |
| Amounts payable within one year | 42/48 | €22,181 | €303,162 | +€280,981 | +1266.7% |
| Trade debts | 44 | - | €2,836 | +€2,836 | |
| Suppliers | 440/4 | - | €2,836 | +€2,836 | |
| Taxes, remuneration and social security | 45 | €21,855 | €54,000 | +€32,145 | +147.1% |
| Taxes | 450/3 | €21,855 | €54,000 | +€32,145 | +147.1% |
| Other amounts payable | 47/48 | €327 | €246,327 | +€246,000 | +75342.3% |
| Remuneration, social security and pensions | 62 | €3,317 | €3,391 | +€74 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €858 | €595 | -€263 | -30.7% |
| Other operating charges | 640/8 | €145 | €178 | +€33 | +23.1% |
| Gross operating margin | 9900 | €320,264 | €399,310 | +€79,046 | +24.7% |
| Operating profit (loss) | 9901 | €315,944 | €395,146 | +€79,202 | +25.1% |
| Financial charges | 65/66B | €2,807 | €3,433 | +€626 | +22.3% |
| Recurring financial charges | 65 | €2,807 | €3,433 | +€626 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €313,137 | €391,713 | +€78,576 | +25.1% |
| Income taxes | 67/77 | €76,855 | €98,785 | +€21,930 | +28.5% |
| Profit (loss) for the period | 9904 | €236,283 | €292,928 | +€56,645 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €236,283 | €292,928 | +€56,645 | +24.0% |
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 11 October 2026 via checked.be.