B.E.N. Op Maat: 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. Op Maat
Largest movements
- Tangible fixed assets -€193,526
down €193,526 (-82.4%), from €234,996 to €41,470
of which Land and buildings: -€178,707
- Cash +€184,140
up €184,140 (+640%), from €28,759 to €212,899
mainly Investment in fixed assets (net) (+€177,422) and Net result for the year (+€121,299)
- Receivables after one year -€57,595
down €57,595 (-43.5%), from €132,540 to €74,945
- Receivables within one year -€22,255
down €22,255 (-93.2%), from €23,891 to €1,636
of which Trade receivables: -€21,541
- Deferred charges and accrued income +€4,574
up €4,574 (+43.8%), from €10,435 to €15,009
- Debts after one year -€142,922
down €142,922 (-95.2%), from €150,169 to €7,248
- Tax, wage and social debts +€37,830
up €37,830 (+188%), from €20,086 to €57,916
of which Taxes: +€37,582
- Other debts +€23,483
up €23,483 (+24.0%), from €97,816 to €121,299
- Current portion of long-term debt -€10,739
down €10,739 (-53.7%), from €20,015 to €9,277
- Trade debts +€7,685
up €7,685 (+37.9%), from €20,274 to €27,959
- Gross operating margin +€21,853
up €21,853 (+11.0%), from €197,959 to €219,813
- Depreciation -€9,758
down €9,758 (-37.7%), from €25,863 to €16,105
- Taxes +€8,703
up €8,703 (+32.3%), from €26,915 to €35,618
- Financial income +€2,503
up €2,503 (+37.1%), from €6,741 to €9,244
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 | €430,621 | €345,959 | -€84,662 | -19.7% |
| Fixed assets | 21/28 | €234,996 | €41,470 | -€193,526 | -82.4% |
| Tangible fixed assets | 22/27 | €234,996 | €41,470 | -€193,526 | -82.4% |
| Land and buildings | 22 | €178,707 | €0 | -€178,707 | -100% |
| Plant, machinery and equipment | 23 | €27,322 | €22,258 | -€5,064 | -18.5% |
| Furniture and vehicles | 24 | €28,968 | €19,212 | -€9,756 | -33.7% |
| Current assets | 29/58 | €195,625 | €304,489 | +€108,864 | +55.6% |
| Amounts receivable after more than one year | 29 | €132,540 | €74,945 | -€57,595 | -43.5% |
| Other amounts receivable | 291 | €132,540 | €74,945 | -€57,595 | -43.5% |
| Amounts receivable within one year | 40/41 | €23,891 | €1,636 | -€22,255 | -93.2% |
| Trade receivables | 40 | €23,176 | €1,636 | -€21,541 | -92.9% |
| Other amounts receivable | 41 | €714 | €0 | -€714 | -100% |
| Cash at bank and in hand | 54/58 | €28,759 | €212,899 | +€184,140 | +640% |
| Deferred charges and accrued income | 490/1 | €10,435 | €15,009 | +€4,574 | +43.8% |
| Total equity and liabilities | 10/49 | €430,621 | €345,959 | -€84,662 | -19.7% |
| Equity | 10/15 | €122,261 | €122,261 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,801 | €101,801 | = | 0.0% |
| Amounts payable | 17/49 | €308,361 | €223,698 | -€84,662 | -27.5% |
| Amounts payable after more than one year | 17 | €150,169 | €7,248 | -€142,922 | -95.2% |
| Financial debts | 170/4 | €150,169 | €7,248 | -€142,922 | -95.2% |
| Amounts payable within one year | 42/48 | €158,191 | €216,451 | +€58,259 | +36.8% |
| Current portion of amounts payable after more than one year | 42 | €20,015 | €9,277 | -€10,739 | -53.7% |
| Trade debts | 44 | €20,274 | €27,959 | +€7,685 | +37.9% |
| Suppliers | 440/4 | €20,274 | €27,959 | +€7,685 | +37.9% |
| Taxes, remuneration and social security | 45 | €20,086 | €57,916 | +€37,830 | +188% |
| Taxes | 450/3 | €13,152 | €50,734 | +€37,582 | +286% |
| Remuneration and social security | 454/9 | €6,934 | €7,182 | +€248 | +3.6% |
| Other amounts payable | 47/48 | €97,816 | €121,299 | +€23,483 | +24.0% |
| Non-recurring operating income | 76A | €0 | €44,043 | +€44,043 | |
| Remuneration, social security and pensions | 62 | €45,283 | €46,751 | +€1,468 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,863 | €16,105 | -€9,758 | -37.7% |
| Other operating charges | 640/8 | €3,181 | €3,406 | +€225 | +7.1% |
| Gross operating margin | 9900 | €197,959 | €219,813 | +€21,853 | +11.0% |
| Operating profit (loss) | 9901 | €123,633 | €153,551 | +€29,918 | +24.2% |
| Financial income | 75/76B | €6,741 | €9,244 | +€2,503 | +37.1% |
| Recurring financial income | 75 | €6,741 | €9,244 | +€2,503 | +37.1% |
| Financial charges | 65/66B | €5,643 | €5,877 | +€235 | +4.2% |
| Recurring financial charges | 65 | €5,643 | €5,877 | +€235 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €124,731 | €156,917 | +€32,186 | +25.8% |
| Income taxes | 67/77 | €26,915 | €35,618 | +€8,703 | +32.3% |
| Profit (loss) for the period | 9904 | €97,816 | €121,299 | +€23,483 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €97,816 | €121,299 | +€23,483 | +24.0% |
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 19 October 2026 via checked.be.