Buro Benton: 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.
Buro Benton
Largest movements
- Tangible fixed assets -€7,334
down €7,334 (-21.7%), from €33,804 to €26,470
- Receivables within one year +€3,505
up €3,505 (+33.3%), from €10,525 to €14,030
of which Trade receivables: +€3,239
- Current portion of long-term debt -€9,526
down €9,526 (-51.7%), from €18,422 to €8,895
- Profit (loss) carried forward +€5,438
up €5,438 (+18.3%), from -€29,659 to -€24,222
- Tax, wage and social debts -€3,170
down €3,170 (-40.6%), from €7,804 to €4,634
of which Remuneration and social security: -€4,610
- Debts after one year +€2,588
up €2,588 (+28.4%), from €9,099 to €11,687
- Trade debts +€605
up €605 (+14.6%), from €4,146 to €4,752
- Depreciation -€17,775
down €17,775 (-42.0%), from €42,341 to €24,566
- Gross operating margin +€11,558
up €11,558 (+52.2%), from €22,143 to €33,701
- Other operating charges -€818
down €818 (-35.2%), from €2,321 to €1,504
- Taxes -€389
down €389 (-62.5%), from €623 to €234
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 | €53,445 | €49,363 | -€4,081 | -7.6% |
| Fixed assets | 21/28 | €33,804 | €26,470 | -€7,334 | -21.7% |
| Tangible fixed assets | 22/27 | €33,804 | €26,470 | -€7,334 | -21.7% |
| Furniture and vehicles | 24 | €33,804 | €26,470 | -€7,334 | -21.7% |
| Current assets | 29/58 | €19,641 | €22,893 | +€3,253 | +16.6% |
| Amounts receivable within one year | 40/41 | €10,525 | €14,030 | +€3,505 | +33.3% |
| Trade receivables | 40 | €9,053 | €12,292 | +€3,239 | +35.8% |
| Other amounts receivable | 41 | €1,472 | €1,738 | +€267 | +18.1% |
| Cash at bank and in hand | 54/58 | €4,759 | €4,848 | +€89 | +1.9% |
| Deferred charges and accrued income | 490/1 | €4,357 | €4,015 | -€341 | -7.8% |
| Total equity and liabilities | 10/49 | €53,445 | €49,363 | -€4,081 | -7.6% |
| Equity | 10/15 | €13,959 | €19,396 | +€5,438 | +39.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €38,618 | €38,618 | = | 0.0% |
| Distributable reserves | 133 | €38,618 | €38,618 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,659 | -€24,222 | +€5,438 | +18.3% |
| Amounts payable | 17/49 | €39,486 | €29,967 | -€9,519 | -24.1% |
| Amounts payable after more than one year | 17 | €9,099 | €11,687 | +€2,588 | +28.4% |
| Financial debts | 170/4 | €9,099 | €11,687 | +€2,588 | +28.4% |
| Amounts payable within one year | 42/48 | €30,371 | €18,280 | -€12,091 | -39.8% |
| Current portion of amounts payable after more than one year | 42 | €18,422 | €8,895 | -€9,526 | -51.7% |
| Trade debts | 44 | €4,146 | €4,752 | +€605 | +14.6% |
| Suppliers | 440/4 | €4,146 | €4,752 | +€605 | +14.6% |
| Taxes, remuneration and social security | 45 | €7,804 | €4,634 | -€3,170 | -40.6% |
| Taxes | 450/3 | €3,193 | €4,634 | +€1,440 | +45.1% |
| Remuneration and social security | 454/9 | €4,610 | €0 | -€4,610 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €16 | €0 | -€16 | -100% |
| Non-recurring operating income | 76A | - | €2,467 | +€2,467 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,341 | €24,566 | -€17,775 | -42.0% |
| Other operating charges | 640/8 | €2,321 | €1,504 | -€818 | -35.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €22,143 | €33,701 | +€11,558 | +52.2% |
| Operating profit (loss) | 9901 | -€22,520 | €7,631 | +€30,150 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,084 | €1,960 | -€125 | -6.0% |
| Recurring financial charges | 65 | €2,084 | €1,960 | -€125 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,604 | €5,671 | +€30,275 | |
| Income taxes | 67/77 | €623 | €234 | -€389 | -62.5% |
| Profit (loss) for the period | 9904 | -€25,227 | €5,438 | +€30,664 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,227 | €5,438 | +€30,664 |
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 18 October 2026 via checked.be.