A-BEN GROUP: 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.
A-BEN GROUP
Largest movements
- Receivables within one year -€9,981
down €9,981 (-7.3%), from €136,210 to €126,229
of which Trade receivables: -€13,425
- Tangible fixed assets -€6,106
down €6,106 (-41.5%), from €14,697 to €8,591
of which Furniture and vehicles: -€5,124
- Tax, wage and social debts -€7,142
down €7,142 (-54.6%), from €13,080 to €5,938
- Trade debts -€3,898
down €3,898 (-70.6%), from €5,521 to €1,623
- Profit (loss) carried forward -€3,826
down €3,826 (-3.2%), from €118,483 to €114,657
- Taxes -€21,312
down €21,312, from €13,138 to -€8,174
- Financial charges +€8,934
up €8,934 (+4,155%), from €215 to €9,149
of which Non-recurring financial charges: +€8,950
- Gross operating margin +€6,723
up €6,723, from -€1,365 to €5,358
- Depreciation +€3,391
up €3,391 (+98.1%), from €3,456 to €6,847
- Other operating charges -€88
down €88 (-6.1%), from €1,450 to €1,362
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 | €152,444 | €137,578 | -€14,866 | -9.8% |
| Fixed assets | 21/28 | €14,697 | €8,591 | -€6,106 | -41.5% |
| Tangible fixed assets | 22/27 | €14,697 | €8,591 | -€6,106 | -41.5% |
| Plant, machinery and equipment | 23 | €1,667 | €685 | -€982 | -58.9% |
| Furniture and vehicles | 24 | €13,030 | €7,906 | -€5,124 | -39.3% |
| Current assets | 29/58 | €137,747 | €128,987 | -€8,760 | -6.4% |
| Amounts receivable within one year | 40/41 | €136,210 | €126,229 | -€9,981 | -7.3% |
| Trade receivables | 40 | €56,891 | €43,466 | -€13,425 | -23.6% |
| Other amounts receivable | 41 | €79,319 | €82,763 | +€3,444 | +4.3% |
| Cash at bank and in hand | 54/58 | €1,537 | €2,277 | +€740 | +48.1% |
| Deferred charges and accrued income | 490/1 | - | €481 | +€481 | |
| Total equity and liabilities | 10/49 | €152,444 | €137,578 | -€14,866 | -9.8% |
| Equity | 10/15 | €133,843 | €130,017 | -€3,826 | -2.9% |
| Contributions | 10/11 | €13,500 | €13,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,483 | €114,657 | -€3,826 | -3.2% |
| Amounts payable | 17/49 | €18,601 | €7,561 | -€11,040 | -59.4% |
| Amounts payable within one year | 42/48 | €18,601 | €7,561 | -€11,040 | -59.4% |
| Trade debts | 44 | €5,521 | €1,623 | -€3,898 | -70.6% |
| Suppliers | 440/4 | €5,521 | €1,623 | -€3,898 | -70.6% |
| Taxes, remuneration and social security | 45 | €13,080 | €5,938 | -€7,142 | -54.6% |
| Taxes | 450/3 | €13,080 | €5,938 | -€7,142 | -54.6% |
| Non-recurring operating income | 76A | - | €6,790 | +€6,790 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,456 | €6,847 | +€3,391 | +98.1% |
| Other operating charges | 640/8 | €1,450 | €1,362 | -€88 | -6.1% |
| Gross operating margin | 9900 | -€1,365 | €5,358 | +€6,723 | |
| Operating profit (loss) | 9901 | -€6,271 | -€2,851 | +€3,420 | +54.5% |
| Financial charges | 65/66B | €215 | €9,149 | +€8,934 | +4,155% |
| Recurring financial charges | 65 | €215 | €199 | -€16 | -7.4% |
| Non-recurring financial charges | 66B | - | €8,950 | +€8,950 | |
| Profit (loss) for the period before taxes | 9903 | -€6,486 | -€12,000 | -€5,514 | -85.0% |
| Income taxes | 67/77 | €13,138 | -€8,174 | -€21,312 | |
| Profit (loss) for the period | 9904 | -€19,624 | -€3,826 | +€15,798 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,624 | -€3,826 | +€15,798 | +80.5% |
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.