BEN.A&CO: 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.
BEN.A&CO
Largest movements
- Cash +€38,852
up €38,852 (+68.0%), from €57,123 to €95,975
mainly Net result for the year (+€46,197) and Depreciation (+€16,284)
- Receivables within one year +€22,838
up €22,838 (+21.4%), from €106,570 to €129,408
of which Trade receivables: +€32,296
- Tangible fixed assets -€7,333
down €7,333 (-22.4%), from €32,725 to €25,392
of which Furniture and vehicles: -€9,004
- Profit (loss) carried forward +€46,197
up €46,197 (+29.7%), from €155,309 to €201,506
- Tax, wage and social debts +€9,896
up €9,896 (+63.2%), from €15,650 to €25,545
of which Remuneration and social security: +€7,459
- Current portion of long-term debt -€2,850
no longer reported in 2024 (was €2,850)
- Turnover +€64,645
up €64,645 (+7.4%), from €870,881 to €935,525
- Purchases and services +€35,397
up €35,397 (+4.7%), from €760,265 to €795,662
- Gross operating margin +€29,050
up €29,050 (+25.8%), from €112,468 to €141,518
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,139 | €253,059 | +€53,920 | +27.1% |
| Fixed assets | 21/28 | €32,725 | €25,392 | -€7,333 | -22.4% |
| Tangible fixed assets | 22/27 | €32,725 | €25,392 | -€7,333 | -22.4% |
| Plant, machinery and equipment | 23 | €470 | €5,561 | +€5,091 | +1,083% |
| Furniture and vehicles | 24 | €27,695 | €18,691 | -€9,004 | -32.5% |
| Leasing and similar rights | 25 | €4,560 | €1,140 | -€3,420 | -75.0% |
| Current assets | 29/58 | €166,414 | €227,667 | +€61,253 | +36.8% |
| Stocks and contracts in progress | 3 | €1,480 | €474 | -€1,007 | -68.0% |
| Stocks | 30/36 | €1,480 | €474 | -€1,007 | -68.0% |
| Amounts receivable within one year | 40/41 | €106,570 | €129,408 | +€22,838 | +21.4% |
| Trade receivables | 40 | €77,900 | €110,197 | +€32,296 | +41.5% |
| Other amounts receivable | 41 | €28,670 | €19,211 | -€9,459 | -33.0% |
| Cash at bank and in hand | 54/58 | €57,123 | €95,975 | +€38,852 | +68.0% |
| Deferred charges and accrued income | 490/1 | €1,241 | €1,811 | +€570 | +45.9% |
| Total equity and liabilities | 10/49 | €199,139 | €253,059 | +€53,920 | +27.1% |
| Equity | 10/15 | €175,769 | €221,966 | +€46,197 | +26.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €155,309 | €201,506 | +€46,197 | +29.7% |
| Provisions and deferred taxes | 16 | €3,445 | €4,117 | +€672 | +19.5% |
| Provisions for liabilities and charges | 160/5 | €3,445 | €4,117 | +€672 | +19.5% |
| Other liabilities and charges | 164/5 | €3,445 | €4,117 | +€672 | +19.5% |
| Amounts payable | 17/49 | €19,925 | €26,975 | +€7,051 | +35.4% |
| Amounts payable after more than one year | 17 | €1,425 | €1,425 | = | 0.0% |
| Financial debts | 170/4 | €1,425 | €1,425 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,500 | €25,550 | +€7,051 | +38.1% |
| Current portion of amounts payable after more than one year | 42 | €2,850 | - | -€2,850 | |
| Taxes, remuneration and social security | 45 | €15,650 | €25,545 | +€9,896 | +63.2% |
| Taxes | 450/3 | €12,665 | €15,102 | +€2,437 | +19.2% |
| Remuneration and social security | 454/9 | €2,985 | €10,443 | +€7,459 | +250% |
| Other amounts payable | 47/48 | - | €5 | +€5 | |
| Turnover | 70 | €870,881 | €935,525 | +€64,645 | +7.4% |
| Non-recurring operating income | 76A | €1,852 | €1,654 | -€198 | -10.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €760,265 | €795,662 | +€35,397 | +4.7% |
| Remuneration, social security and pensions | 62 | €40,752 | €47,468 | +€6,715 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,870 | €16,284 | -€586 | -3.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €672 | +€672 | |
| Other operating charges | 640/8 | €8,418 | €5,578 | -€2,840 | -33.7% |
| Gross operating margin | 9900 | €112,468 | €141,518 | +€29,050 | +25.8% |
| Operating profit (loss) | 9901 | €46,428 | €71,517 | +€25,089 | +54.0% |
| Financial income | 75/76B | €1,502 | €1,361 | -€141 | -9.4% |
| Recurring financial income | 75 | €1,502 | €1,361 | -€141 | -9.4% |
| Financial charges | 65/66B | €6,459 | €9,289 | +€2,831 | +43.8% |
| Recurring financial charges | 65 | €4,385 | €5,042 | +€657 | +15.0% |
| Non-recurring financial charges | 66B | €2,074 | €4,247 | +€2,174 | +105% |
| Profit (loss) for the period before taxes | 9903 | €41,471 | €63,589 | +€22,117 | +53.3% |
| Income taxes | 67/77 | €12,271 | €17,391 | +€5,120 | +41.7% |
| Profit (loss) for the period | 9904 | €29,200 | €46,197 | +€16,997 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,200 | €46,197 | +€16,997 | +58.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.