Ben Amez: 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 Amez
Largest movements
- Cash +€210,725
up €210,725 (+588%), from €35,854 to €246,579
mainly Accrued charges and deferred income (+€145,468) and Net result for the year (+€76,399)
- Current investments +€44,829
up €44,829 (+30.8%), from €145,562 to €190,391
- Tangible fixed assets -€26,146
down €26,146 (-11.4%), from €229,775 to €203,629
of which Land and buildings: -€13,746
- Accrued charges and deferred income +€145,468
up €145,468 (+5,661%), from €2,570 to €148,037
- Reserves +€55,428
up €55,428 (+22.8%), from €243,536 to €298,964
- Tax, wage and social debts +€35,945
up €35,945 (+294%), from €12,225 to €48,169
of which Taxes: +€32,846
- Debts after one year -€8,593
down €8,593 (-11.7%), from €73,593 to €65,000
of which Financial debts: -€8,593
- Gross operating margin +€10,981
up €10,981 (+8.5%), from €129,518 to €140,499
- Taxes +€4,671
up €4,671 (+18.0%), from €25,961 to €30,633
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €411,355 | €640,604 | +€229,249 | +55.7% |
| Fixed assets | 21/28 | €229,775 | €203,629 | -€26,146 | -11.4% |
| Tangible fixed assets | 22/27 | €229,775 | €203,629 | -€26,146 | -11.4% |
| Land and buildings | 22 | €201,699 | €187,953 | -€13,746 | -6.8% |
| Plant, machinery and equipment | 23 | €5,269 | €6,031 | +€763 | +14.5% |
| Furniture and vehicles | 24 | €22,807 | €9,645 | -€13,162 | -57.7% |
| Current assets | 29/58 | €181,580 | €436,975 | +€255,395 | +141% |
| Amounts receivable within one year | 40/41 | €164 | €5 | -€159 | -97.0% |
| Other amounts receivable | 41 | €164 | €5 | -€159 | -97.0% |
| Current investments | 50/53 | €145,562 | €190,391 | +€44,829 | +30.8% |
| Cash at bank and in hand | 54/58 | €35,854 | €246,579 | +€210,725 | +588% |
| Total equity and liabilities | 10/49 | €411,355 | €640,604 | +€229,249 | +55.7% |
| Equity | 10/15 | €308,536 | €363,964 | +€55,428 | +18.0% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €243,536 | €298,964 | +€55,428 | +22.8% |
| Distributable reserves | 133 | €243,536 | €298,964 | +€55,428 | +22.8% |
| Amounts payable | 17/49 | €102,819 | €276,640 | +€173,821 | +169% |
| Amounts payable after more than one year | 17 | €73,593 | €65,000 | -€8,593 | -11.7% |
| Financial debts | 170/4 | €8,593 | - | -€8,593 | |
| Other amounts payable | 178/9 | €65,000 | €65,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,656 | €63,603 | +€36,947 | +139% |
| Current portion of amounts payable after more than one year | 42 | €12,429 | €8,593 | -€3,836 | -30.9% |
| Trade debts | 44 | €1,715 | €6,554 | +€4,838 | +282% |
| Suppliers | 440/4 | €1,715 | €6,554 | +€4,838 | +282% |
| Taxes, remuneration and social security | 45 | €12,225 | €48,169 | +€35,945 | +294% |
| Taxes | 450/3 | €12,225 | €45,070 | +€32,846 | +269% |
| Remuneration and social security | 454/9 | - | €3,099 | +€3,099 | |
| Other amounts payable | 47/48 | €287 | €287 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,570 | €148,037 | +€145,468 | +5,661% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,972 | €28,946 | -€26 | -0.1% |
| Other operating charges | 640/8 | €3,401 | €2,100 | -€1,300 | -38.2% |
| Gross operating margin | 9900 | €129,518 | €140,499 | +€10,981 | +8.5% |
| Operating profit (loss) | 9901 | €97,146 | €109,453 | +€12,307 | +12.7% |
| Financial income | 75/76B | €2,170 | €2,708 | +€539 | +24.8% |
| Recurring financial income | 75 | €2,170 | €2,708 | +€539 | +24.8% |
| Financial charges | 65/66B | €6,297 | €5,129 | -€1,167 | -18.5% |
| Recurring financial charges | 65 | €6,297 | €5,129 | -€1,167 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €93,019 | €107,031 | +€14,013 | +15.1% |
| Income taxes | 67/77 | €25,961 | €30,633 | +€4,671 | +18.0% |
| Profit (loss) for the period | 9904 | €67,057 | €76,399 | +€9,342 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,057 | €76,399 | +€9,342 | +13.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.