BENZINFABRIK: 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.
BENZINFABRIK
Largest movements
- Cash -€178,524
down €178,524 (-49.3%), from €362,043 to €183,519
mainly Contributions, distributions and other (-€315,000) and Other debts (-€122,330)
- Tangible fixed assets -€26,300
down €26,300 (-21.5%), from €122,168 to €95,868
of which Furniture and vehicles: -€26,034
- Receivables within one year -€6,696
down €6,696 (-33.3%), from €20,101 to €13,405
of which Other amounts receivable: -€4,964
- Other debts -€122,330
down €122,330 (-31.3%), from €391,453 to €269,123
- Tax, wage and social debts -€76,710
down €76,710 (-62.7%), from €122,251 to €45,542
of which Taxes: -€68,448
- Trade debts -€13,534
down €13,534 (-62.9%), from €21,530 to €7,996
- Gross operating margin -€81,889
down €81,889 (-14.5%), from €566,678 to €484,790
- Staff costs -€23,825
down €23,825 (-52.4%), from €45,441 to €21,616
- Taxes -€13,846
down €13,846 (-11.6%), from €118,888 to €105,042
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 | €558,446 | €344,090 | -€214,357 | -38.4% |
| Fixed assets | 21/28 | €122,168 | €96,720 | -€25,448 | -20.8% |
| Intangible fixed assets | 21 | - | €852 | +€852 | |
| Tangible fixed assets | 22/27 | €122,168 | €95,868 | -€26,300 | -21.5% |
| Plant, machinery and equipment | 23 | €772 | €505 | -€267 | -34.6% |
| Furniture and vehicles | 24 | €121,396 | €95,363 | -€26,034 | -21.4% |
| Current assets | 29/58 | €436,278 | €247,370 | -€188,908 | -43.3% |
| Stocks and contracts in progress | 3 | €52,594 | €49,246 | -€3,348 | -6.4% |
| Stocks | 30/36 | €52,594 | €49,246 | -€3,348 | -6.4% |
| Amounts receivable within one year | 40/41 | €20,101 | €13,405 | -€6,696 | -33.3% |
| Trade receivables | 40 | €3,742 | €2,010 | -€1,732 | -46.3% |
| Other amounts receivable | 41 | €16,359 | €11,395 | -€4,964 | -30.3% |
| Cash at bank and in hand | 54/58 | €362,043 | €183,519 | -€178,524 | -49.3% |
| Deferred charges and accrued income | 490/1 | €1,541 | €1,201 | -€340 | -22.1% |
| Total equity and liabilities | 10/49 | €558,446 | €344,090 | -€214,357 | -38.4% |
| Equity | 10/15 | €23,202 | €21,421 | -€1,782 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,742 | €961 | -€1,782 | -65.0% |
| Amounts payable | 17/49 | €535,244 | €322,669 | -€212,575 | -39.7% |
| Amounts payable within one year | 42/48 | €535,234 | €322,660 | -€212,574 | -39.7% |
| Trade debts | 44 | €21,530 | €7,996 | -€13,534 | -62.9% |
| Suppliers | 440/4 | €21,530 | €7,996 | -€13,534 | -62.9% |
| Taxes, remuneration and social security | 45 | €122,251 | €45,542 | -€76,710 | -62.7% |
| Taxes | 450/3 | €113,990 | €45,542 | -€68,448 | -60.0% |
| Remuneration and social security | 454/9 | €8,262 | - | -€8,262 | |
| Other amounts payable | 47/48 | €391,453 | €269,123 | -€122,330 | -31.3% |
| Accrued charges and deferred income | 492/3 | €10 | €9 | -€1 | -14.2% |
| Remuneration, social security and pensions | 62 | €45,441 | €21,616 | -€23,825 | -52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,363 | €26,498 | +€135 | +0.5% |
| Other operating charges | 640/8 | €186 | €219 | +€33 | +18.0% |
| Gross operating margin | 9900 | €566,678 | €484,790 | -€81,889 | -14.5% |
| Operating profit (loss) | 9901 | €494,688 | €436,456 | -€58,232 | -11.8% |
| Financial income | 75/76B | €486 | €653 | +€167 | +34.3% |
| Recurring financial income | 75 | €486 | €653 | +€167 | +34.3% |
| Financial charges | 65/66B | €21,853 | €18,848 | -€3,005 | -13.7% |
| Recurring financial charges | 65 | €21,853 | €18,848 | -€3,005 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €473,321 | €418,261 | -€55,061 | -11.6% |
| Income taxes | 67/77 | €118,888 | €105,042 | -€13,846 | -11.6% |
| Profit (loss) for the period | 9904 | €354,433 | €313,218 | -€41,215 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €354,433 | €313,218 | -€41,215 | -11.6% |
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 26 October 2026 via checked.be.