KRANTENWINKEL BENOIT: 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.
KRANTENWINKEL BENOIT
Largest movements
- Cash +€74,630
up €74,630 (+76.2%), from €97,963 to €172,592
mainly Trade debts (+€81,245) and Depreciation (+€31,832)
- Tangible fixed assets -€27,694
down €27,694 (-10.1%), from €274,137 to €246,443
of which Other tangible fixed assets: -€15,404
- Stocks and contracts +€21,661
up €21,661 (+41.5%), from €52,169 to €73,830
- Receivables within one year -€6,685
down €6,685 (-9.0%), from €74,598 to €67,913
of which Other amounts receivable: -€15,289
- Trade debts +€81,245
up €81,245 (+67.2%), from €120,981 to €202,226
- Debts after one year -€30,806
down €30,806 (-18.5%), from €166,122 to €135,316
- Reserves +€24,138
up €24,138 (+19.5%), from €123,939 to €148,077
of which Distributable reserves: +€24,138
- Other debts -€9,598
down €9,598 (-34.4%), from €27,883 to €18,285
- Tax, wage and social debts -€5,656
down €5,656 (-25.4%), from €22,248 to €16,593
of which Taxes: -€5,307
- Staff costs +€17,140
up €17,140 (+293%), from €5,857 to €22,997
- Gross operating margin +€12,861
up €12,861 (+13.8%), from €93,483 to €106,344
- Depreciation +€7,425
up €7,425 (+30.4%), from €24,407 to €31,832
- Taxes -€6,880
down €6,880 (-47.4%), from €14,509 to €7,629
- Other operating charges +€2,053
up €2,053 (+48.4%), from €4,244 to €6,298
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 | €503,087 | €562,660 | +€59,573 | +11.8% |
| Fixed assets | 21/28 | €276,469 | €248,324 | -€28,144 | -10.2% |
| Intangible fixed assets | 21 | €1,871 | €1,421 | -€450 | -24.0% |
| Tangible fixed assets | 22/27 | €274,137 | €246,443 | -€27,694 | -10.1% |
| Land and buildings | 22 | - | €3,544 | +€3,544 | |
| Plant, machinery and equipment | 23 | €11,522 | €8,450 | -€3,072 | -26.7% |
| Furniture and vehicles | 24 | €58,233 | €45,471 | -€12,762 | -21.9% |
| Other tangible fixed assets | 26 | €204,382 | €188,978 | -€15,404 | -7.5% |
| Financial fixed assets | 28 | €460 | €460 | = | 0.0% |
| Current assets | 29/58 | €226,619 | €314,336 | +€87,717 | +38.7% |
| Stocks and contracts in progress | 3 | €52,169 | €73,830 | +€21,661 | +41.5% |
| Stocks | 30/36 | €52,169 | €73,830 | +€21,661 | +41.5% |
| Amounts receivable within one year | 40/41 | €74,598 | €67,913 | -€6,685 | -9.0% |
| Trade receivables | 40 | €57,559 | €66,164 | +€8,604 | +14.9% |
| Other amounts receivable | 41 | €17,038 | €1,750 | -€15,289 | -89.7% |
| Cash at bank and in hand | 54/58 | €97,963 | €172,592 | +€74,630 | +76.2% |
| Deferred charges and accrued income | 490/1 | €1,888 | - | -€1,888 | |
| Total equity and liabilities | 10/49 | €503,087 | €562,660 | +€59,573 | +11.8% |
| Equity | 10/15 | €136,339 | €160,477 | +€24,138 | +17.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €123,939 | €148,077 | +€24,138 | +19.5% |
| Non-distributable reserves | 130/1 | €381 | €381 | = | 0.0% |
| Reserves not available under the articles | 1311 | €381 | €381 | = | 0.0% |
| Distributable reserves | 133 | €123,557 | €147,695 | +€24,138 | +19.5% |
| Amounts payable | 17/49 | €366,749 | €402,184 | +€35,435 | +9.7% |
| Amounts payable after more than one year | 17 | €166,122 | €135,316 | -€30,806 | -18.5% |
| Financial debts | 170/4 | €166,122 | €135,316 | -€30,806 | -18.5% |
| Amounts payable within one year | 42/48 | €200,626 | €266,867 | +€66,241 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | €29,513 | €29,763 | +€250 | +0.8% |
| Trade debts | 44 | €120,981 | €202,226 | +€81,245 | +67.2% |
| Suppliers | 440/4 | €120,981 | €202,226 | +€81,245 | +67.2% |
| Taxes, remuneration and social security | 45 | €22,248 | €16,593 | -€5,656 | -25.4% |
| Taxes | 450/3 | €18,259 | €12,952 | -€5,307 | -29.1% |
| Remuneration and social security | 454/9 | €3,990 | €3,641 | -€349 | -8.7% |
| Other amounts payable | 47/48 | €27,883 | €18,285 | -€9,598 | -34.4% |
| Remuneration, social security and pensions | 62 | €5,857 | €22,997 | +€17,140 | +293% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,407 | €31,832 | +€7,425 | +30.4% |
| Other operating charges | 640/8 | €4,244 | €6,298 | +€2,053 | +48.4% |
| Gross operating margin | 9900 | €93,483 | €106,344 | +€12,861 | +13.8% |
| Operating profit (loss) | 9901 | €58,974 | €45,216 | -€13,758 | -23.3% |
| Financial income | 75/76B | €440 | €117 | -€323 | -73.3% |
| Recurring financial income | 75 | €440 | €117 | -€323 | -73.3% |
| Financial charges | 65/66B | €12,038 | €13,567 | +€1,529 | +12.7% |
| Recurring financial charges | 65 | €12,038 | €13,567 | +€1,529 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €47,376 | €31,767 | -€15,610 | -32.9% |
| Income taxes | 67/77 | €14,509 | €7,629 | -€6,880 | -47.4% |
| Profit (loss) for the period | 9904 | €32,868 | €24,138 | -€8,730 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,868 | €24,138 | -€8,730 | -26.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.