B.E.N.: 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.
B.E.N.
Largest movements
- Cash -€10,674
down €10,674 (-27.8%), from €38,409 to €27,735
mainly Net result for the year (-€19,679) and Tax, wage and social debts (-€5,468)
- Deferred charges and accrued income -€9,981
down €9,981 (-89.7%), from €11,131 to €1,150
- Tangible fixed assets -€5,103
down €5,103 (-31.2%), from €16,330 to €11,227
of which Plant, machinery and equipment: -€4,599
- Receivables within one year -€3,959
down €3,959 (-21.9%), from €18,080 to €14,121
of which Trade receivables: -€13,959
- Profit (loss) carried forward -€19,679
new in 2025: -€19,679
- Tax, wage and social debts -€5,468
down €5,468 (-57.3%), from €9,544 to €4,076
- Trade debts -€2,920
down €2,920 (-86.0%), from €3,395 to €476
- Other debts -€1,650
down €1,650 (-12.1%), from €13,684 to €12,034
- Gross operating margin -€31,856
down €31,856, from €17,384 to -€14,472
- Taxes -€4,076
no longer reported in 2025 (was €4,076)
- Other operating charges -€477
no longer reported in 2025 (was €477)
- Depreciation -€336
down €336 (-6.2%), from €5,439 to €5,103
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 | €88,753 | €59,036 | -€29,717 | -33.5% |
| Fixed assets | 21/28 | €16,330 | €11,227 | -€5,103 | -31.2% |
| Tangible fixed assets | 22/27 | €16,330 | €11,227 | -€5,103 | -31.2% |
| Plant, machinery and equipment | 23 | €15,070 | €10,472 | -€4,599 | -30.5% |
| Furniture and vehicles | 24 | €1,260 | €756 | -€504 | -40.0% |
| Current assets | 29/58 | €72,423 | €47,809 | -€24,614 | -34.0% |
| Amounts receivable within one year | 40/41 | €18,080 | €14,121 | -€3,959 | -21.9% |
| Trade receivables | 40 | €18,080 | €4,121 | -€13,959 | -77.2% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Current investments | 50/53 | €4,802 | €4,802 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,409 | €27,735 | -€10,674 | -27.8% |
| Deferred charges and accrued income | 490/1 | €11,131 | €1,150 | -€9,981 | -89.7% |
| Total equity and liabilities | 10/49 | €88,753 | €59,036 | -€29,717 | -33.5% |
| Equity | 10/15 | €62,130 | €42,451 | -€19,679 | -31.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €60,130 | €60,130 | = | 0.0% |
| Distributable reserves | 133 | €60,130 | €60,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€19,679 | -€19,679 | |
| Amounts payable | 17/49 | €26,623 | €16,585 | -€10,038 | -37.7% |
| Amounts payable within one year | 42/48 | €26,623 | €16,585 | -€10,038 | -37.7% |
| Trade debts | 44 | €3,395 | €476 | -€2,920 | -86.0% |
| Suppliers | 440/4 | €3,395 | €476 | -€2,920 | -86.0% |
| Taxes, remuneration and social security | 45 | €9,544 | €4,076 | -€5,468 | -57.3% |
| Taxes | 450/3 | €9,544 | €4,076 | -€5,468 | -57.3% |
| Other amounts payable | 47/48 | €13,684 | €12,034 | -€1,650 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,439 | €5,103 | -€336 | -6.2% |
| Other operating charges | 640/8 | €477 | - | -€477 | |
| Gross operating margin | 9900 | €17,384 | -€14,472 | -€31,856 | |
| Operating profit (loss) | 9901 | €11,468 | -€19,575 | -€31,043 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €104 | €104 | +€0 | +0.3% |
| Recurring financial charges | 65 | €104 | €104 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €11,364 | -€19,679 | -€31,043 | |
| Income taxes | 67/77 | €4,076 | - | -€4,076 | |
| Profit (loss) for the period | 9904 | €7,288 | -€19,679 | -€26,968 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,288 | -€19,679 | -€26,968 |
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.