AU PTIT BEN: 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.
AU PTIT BEN
Largest movements
- Cash +€13,857
up €13,857 (+56.6%), from €24,499 to €38,356
mainly Net result for the year (+€31,316) and Other debts (+€30,127)
- Stocks and contracts +€10,305
up €10,305 (+22.1%), from €46,615 to €56,920
- Tangible fixed assets -€4,360
down €4,360 (-12.8%), from €34,002 to €29,642
of which Leasing and similar rights: -€7,498
- Receivables within one year -€3,541
down €3,541 (-43.7%), from €8,103 to €4,563
of which Other amounts receivable: -€3,922
- Intangible fixed assets -€3,080
down €3,080 (-28.7%), from €10,726 to €7,646
- Other debts +€30,127
up €30,127 (+739%), from €4,079 to €34,206
- Debts after one year -€15,859
down €15,859 (-27.8%), from €57,060 to €41,201
of which Other amounts payable: -€9,900
- Current portion of long-term debt -€2,525
down €2,525 (-29.8%), from €8,483 to €5,959
- Trade debts +€2,142
up €2,142 (+17.0%), from €12,624 to €14,766
- Gross operating margin +€22,099
up €22,099 (+27.4%), from €80,745 to €102,844
- Staff costs +€6,466
up €6,466 (+15.4%), from €41,883 to €48,349
- Depreciation -€3,217
down €3,217 (-15.4%), from €20,922 to €17,705
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 | €126,837 | €141,411 | +€14,574 | +11.5% |
| Fixed assets | 21/28 | €47,385 | €39,944 | -€7,441 | -15.7% |
| Intangible fixed assets | 21 | €10,726 | €7,646 | -€3,080 | -28.7% |
| Tangible fixed assets | 22/27 | €34,002 | €29,642 | -€4,360 | -12.8% |
| Plant, machinery and equipment | 23 | €4,945 | €8,116 | +€3,170 | +64.1% |
| Furniture and vehicles | 24 | €3,646 | €3,880 | +€234 | +6.4% |
| Leasing and similar rights | 25 | €22,947 | €15,448 | -€7,498 | -32.7% |
| Other tangible fixed assets | 26 | €2,464 | €2,198 | -€266 | -10.8% |
| Financial fixed assets | 28 | €2,656 | €2,656 | = | 0.0% |
| Current assets | 29/58 | €79,452 | €101,467 | +€22,015 | +27.7% |
| Stocks and contracts in progress | 3 | €46,615 | €56,920 | +€10,305 | +22.1% |
| Stocks | 30/36 | €46,615 | €56,920 | +€10,305 | +22.1% |
| Amounts receivable within one year | 40/41 | €8,103 | €4,563 | -€3,541 | -43.7% |
| Trade receivables | 40 | €4,161 | €4,543 | +€381 | +9.2% |
| Other amounts receivable | 41 | €3,942 | €20 | -€3,922 | -99.5% |
| Cash at bank and in hand | 54/58 | €24,499 | €38,356 | +€13,857 | +56.6% |
| Deferred charges and accrued income | 490/1 | €235 | €1,628 | +€1,393 | +593% |
| Total equity and liabilities | 10/49 | €126,837 | €141,411 | +€14,574 | +11.5% |
| Equity | 10/15 | €27,551 | €27,551 | = | 0.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €24,670 | €24,670 | = | 0.0% |
| Distributable reserves | 133 | €24,670 | €24,670 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,381 | €2,381 | = | 0.0% |
| Amounts payable | 17/49 | €99,286 | €113,860 | +€14,574 | +14.7% |
| Amounts payable after more than one year | 17 | €57,060 | €41,201 | -€15,859 | -27.8% |
| Financial debts | 170/4 | €12,160 | €6,201 | -€5,959 | -49.0% |
| Other amounts payable | 178/9 | €44,900 | €35,000 | -€9,900 | -22.0% |
| Amounts payable within one year | 42/48 | €42,214 | €72,409 | +€30,195 | +71.5% |
| Current portion of amounts payable after more than one year | 42 | €8,483 | €5,959 | -€2,525 | -29.8% |
| Trade debts | 44 | €12,624 | €14,766 | +€2,142 | +17.0% |
| Suppliers | 440/4 | €12,624 | €14,766 | +€2,142 | +17.0% |
| Taxes, remuneration and social security | 45 | €17,028 | €17,479 | +€451 | +2.6% |
| Taxes | 450/3 | €12,566 | €12,582 | +€16 | +0.1% |
| Remuneration and social security | 454/9 | €4,462 | €4,897 | +€435 | +9.7% |
| Other amounts payable | 47/48 | €4,079 | €34,206 | +€30,127 | +739% |
| Accrued charges and deferred income | 492/3 | €12 | €250 | +€238 | +2,043% |
| Non-recurring operating income | 76A | - | €401 | +€401 | |
| Remuneration, social security and pensions | 62 | €41,883 | €48,349 | +€6,466 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,922 | €17,705 | -€3,217 | -15.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20 | €757 | +€737 | +3,665% |
| Other operating charges | 640/8 | €1,354 | €1,554 | +€200 | +14.8% |
| Non-recurring operating charges | 66A | - | €936 | +€936 | |
| Gross operating margin | 9900 | €80,745 | €102,844 | +€22,099 | +27.4% |
| Operating profit (loss) | 9901 | €16,566 | €33,543 | +€16,977 | +102% |
| Financial income | 75/76B | €1,523 | €2,194 | +€671 | +44.1% |
| Recurring financial income | 75 | €1,523 | €2,194 | +€671 | +44.1% |
| Financial charges | 65/66B | €2,925 | €2,697 | -€228 | -7.8% |
| Recurring financial charges | 65 | €2,925 | €2,697 | -€228 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €15,164 | €33,041 | +€17,877 | +118% |
| Income taxes | 67/77 | €1,504 | €1,725 | +€221 | +14.7% |
| Profit (loss) for the period | 9904 | €13,660 | €31,316 | +€17,656 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €13,660 | €31,316 | +€17,656 | +129% |
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 27 October 2026 via checked.be.