BENY TRANS: 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.
BENY TRANS
Largest movements
- Cash -€10,450
down €10,450 (-47.2%), from €22,116 to €11,666
mainly Net result for the year (-€10,426) and Tax, wage and social debts (-€6,788)
- Tangible fixed assets -€6,294
down €6,294 (-55.2%), from €11,403 to €5,109
of which Land and buildings: -€11,403
- Receivables within one year -€4,900
down €4,900 (-19.3%), from €25,366 to €20,466
of which Other amounts receivable: -€5,713
- Profit (loss) carried forward -€10,426
down €10,426, from €7,889 to -€2,537
- Tax, wage and social debts -€6,788
down €6,788 (-45.4%), from €14,944 to €8,156
of which Taxes: -€8,800
- Trade debts -€5,526
down €5,526 (-19.0%), from €29,051 to €23,524
- Other debts +€1,097
new in 2025: €1,097
- Gross operating margin -€69,133
down €69,133 (-65.7%), from €105,212 to €36,078
- Staff costs -€35,347
down €35,347 (-53.1%), from €66,508 to €31,162
- Depreciation -€12,864
down €12,864 (-67.1%), from €19,157 to €6,294
- Write-downs -€3,207
down €3,207 (-61.5%), from €5,218 to €2,012
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 | €58,884 | €37,241 | -€21,643 | -36.8% |
| Fixed assets | 21/28 | €11,403 | €5,109 | -€6,294 | -55.2% |
| Tangible fixed assets | 22/27 | €11,403 | €5,109 | -€6,294 | -55.2% |
| Land and buildings | 22 | €11,403 | - | -€11,403 | |
| Furniture and vehicles | 24 | - | €5,109 | +€5,109 | |
| Current assets | 29/58 | €47,481 | €32,132 | -€15,350 | -32.3% |
| Amounts receivable within one year | 40/41 | €25,366 | €20,466 | -€4,900 | -19.3% |
| Trade receivables | 40 | €16,703 | €17,516 | +€813 | +4.9% |
| Other amounts receivable | 41 | €8,663 | €2,950 | -€5,713 | -65.9% |
| Cash at bank and in hand | 54/58 | €22,116 | €11,666 | -€10,450 | -47.2% |
| Total equity and liabilities | 10/49 | €58,884 | €37,241 | -€21,643 | -36.8% |
| Equity | 10/15 | €14,889 | €4,463 | -€10,426 | -70.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,889 | -€2,537 | -€10,426 | |
| Amounts payable | 17/49 | €43,995 | €32,778 | -€11,217 | -25.5% |
| Amounts payable within one year | 42/48 | €43,995 | €32,778 | -€11,217 | -25.5% |
| Trade debts | 44 | €29,051 | €23,524 | -€5,526 | -19.0% |
| Suppliers | 440/4 | €29,051 | €23,524 | -€5,526 | -19.0% |
| Taxes, remuneration and social security | 45 | €14,944 | €8,156 | -€6,788 | -45.4% |
| Taxes | 450/3 | €12,263 | €3,463 | -€8,800 | -71.8% |
| Remuneration and social security | 454/9 | €2,681 | €4,693 | +€2,012 | +75.0% |
| Other amounts payable | 47/48 | - | €1,097 | +€1,097 | |
| Remuneration, social security and pensions | 62 | €66,508 | €31,162 | -€35,347 | -53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,157 | €6,294 | -€12,864 | -67.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,218 | €2,012 | -€3,207 | -61.5% |
| Other operating charges | 640/8 | €6,470 | €6,832 | +€362 | +5.6% |
| Gross operating margin | 9900 | €105,212 | €36,078 | -€69,133 | -65.7% |
| Operating profit (loss) | 9901 | €7,858 | -€10,220 | -€18,078 | |
| Financial charges | 65/66B | €37 | €45 | +€8 | +22.7% |
| Recurring financial charges | 65 | €37 | €45 | +€8 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €7,822 | -€10,265 | -€18,087 | |
| Income taxes | 67/77 | - | €161 | +€161 | |
| Profit (loss) for the period | 9904 | €7,822 | -€10,426 | -€18,248 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,822 | -€10,426 | -€18,248 |
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 31 October 2026 via checked.be.