DR. BENNASSER FARID: what changed
What changed
DR. BENNASSER FARID
filed annual accounts (NBB)
Net result for the year
€3,586
2024 · -€1,221+€4,807
Equity
€549,118
2024 · €698,732-€149,614
Cash
€13,258
2024 · €16,523-€3,264
Balance sheet total
€585,422
2024 · €707,688-€122,266
Largest movements
Assets
- Receivables within one year -€109,538
down €109,538 (-39.3%), from €278,725 to €169,187
of which Other amounts receivable: -€112,587
- Tangible fixed assets -€9,494
down €9,494 (-3.6%), from €261,330 to €251,837
of which Land and buildings: -€5,671
Equity and liabilities
- Reserves -€149,656
down €149,656 (-26.7%), from €561,272 to €411,615
of which Distributable reserves: -€148,300
- Other debts +€28,853
new in 2025: €28,853
Income statement
- Gross operating margin +€10,600
up €10,600 (+36.7%), from €28,878 to €39,478
- Financial income -€4,707
down €4,707 (-26.9%), from €17,524 to €12,818
- Other operating charges +€702
up €702 (+16.0%), from €4,379 to €5,080
- Taxes +€529
up €529, from -€39 to €490
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.
Result 2024
-€1,221
Gross operating margin
+€10,600
Depreciation
+€137
Other operating charges
-€702
Financial income
-€4,707
Financial charges
+€7
Taxes
-€529
Result 2025
€3,586
raises the resultlowers the result
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.
From operations
+€183,936
Investment
-€34,000
Financing
-€153,200
Cash 2024
€16,523
From operations (derived)
+€183,936
Net result for the year
+€3,586
Depreciation
+€43,494
Receivables within one year
+€109,538
Deferred charges and accrued income
-€29
Provisions
-€502
Trade debts
+€1,207
Tax, wage and social debts
+€490
Other debts
+€28,853
Accrued charges and deferred income
-€2,700
Investment (derived)
-€34,000
Investment in fixed assets (net)
-€34,000
Financing
-€153,200
Contributions, distributions and other
-€153,200
Cash 2025
€13,258
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €707,688 | €585,422 | -€122,266 | -17.3% |
| Fixed assets | 21/28 | €261,640 | €252,147 | -€9,494 | -3.6% |
| Tangible fixed assets | 22/27 | €261,330 | €251,837 | -€9,494 | -3.6% |
| Land and buildings | 22 | €248,268 | €242,597 | -€5,671 | -2.3% |
| Plant, machinery and equipment | 23 | €13,062 | €9,240 | -€3,822 | -29.3% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €446,047 | €333,275 | -€112,773 | -25.3% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €278,725 | €169,187 | -€109,538 | -39.3% |
| Trade receivables | 40 | - | €3,049 | +€3,049 | |
| Other amounts receivable | 41 | €278,725 | €166,138 | -€112,587 | -40.4% |
| Cash at bank and in hand | 54/58 | €16,523 | €13,258 | -€3,264 | -19.8% |
| Deferred charges and accrued income | 490/1 | €800 | €830 | +€29 | +3.7% |
| Total equity and liabilities | 10/49 | €707,688 | €585,422 | -€122,266 | -17.3% |
| Equity | 10/15 | €698,732 | €549,118 | -€149,614 | -21.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €561,272 | €411,615 | -€149,656 | -26.7% |
| Tax-exempt reserves | 132 | €57,472 | €56,115 | -€1,356 | -2.4% |
| Distributable reserves | 133 | €503,800 | €355,500 | -€148,300 | -29.4% |
| Profit (loss) carried forward | 14 | €131,260 | €131,302 | +€42 | 0.0% |
| Provisions and deferred taxes | 16 | €5,523 | €5,021 | -€502 | -9.1% |
| Deferred taxes | 168 | €5,523 | €5,021 | -€502 | -9.1% |
| Amounts payable | 17/49 | €3,433 | €31,283 | +€27,850 | +811% |
| Amounts payable within one year | 42/48 | €333 | €30,884 | +€30,550 | +9,167% |
| Trade debts | 44 | €333 | €1,540 | +€1,207 | +362% |
| Suppliers | 440/4 | €333 | €1,540 | +€1,207 | +362% |
| Taxes, remuneration and social security | 45 | - | €490 | +€490 | |
| Taxes | 450/3 | - | €490 | +€490 | |
| Other amounts payable | 47/48 | - | €28,853 | +€28,853 | |
| Accrued charges and deferred income | 492/3 | €3,100 | €400 | -€2,700 | -87.1% |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,631 | €43,494 | -€137 | -0.3% |
| Other operating charges | 640/8 | €4,379 | €5,080 | +€702 | +16.0% |
| Gross operating margin | 9900 | €28,878 | €39,478 | +€10,600 | +36.7% |
| Operating profit (loss) | 9901 | -€19,131 | -€9,096 | +€10,035 | +52.5% |
| Financial income | 75/76B | €17,524 | €12,818 | -€4,707 | -26.9% |
| Recurring financial income | 75 | €17,524 | €12,818 | -€4,707 | -26.9% |
| Financial charges | 65/66B | €155 | €148 | -€7 | -4.6% |
| Recurring financial charges | 65 | €155 | €148 | -€7 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,762 | €3,574 | +€5,336 | |
| Transfer from deferred taxes | 780 | €502 | €502 | = | 0.0% |
| Income taxes | 67/77 | -€39 | €490 | +€529 | |
| Profit (loss) for the period | 9904 | -€1,221 | €3,586 | +€4,807 | |
| Transfer from tax-exempt reserves | 789 | €1,356 | €1,356 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €135 | €4,942 | +€4,807 | +3,559% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.