BEN ARCHITECTS: 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 ARCHITECTS
Largest movements
- Cash -€3,347
down €3,347 (-2.8%), from €117,845 to €114,498
mainly Trade debts (-€4,605) and Tax, wage and social debts (-€640)
- Tangible fixed assets -€1,518
down €1,518 (-39.5%), from €3,844 to €2,327
of which Plant, machinery and equipment: -€3,844
- Trade debts -€4,605
down €4,605 (-52.2%), from €8,827 to €4,222
- Gross operating margin +€35,810
up €35,810, from -€33,514 to €2,296
- Depreciation +€809
up €809 (+114.2%), from €708 to €1,518
- Other operating charges -€419
down €419 (-69.6%), from €601 to €183
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.
Cash bridge derived
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 | €121,690 | €117,077 | -€4,613 | -3.8% |
| Fixed assets | 21/28 | €3,844 | €2,327 | -€1,518 | -39.5% |
| Tangible fixed assets | 22/27 | €3,844 | €2,327 | -€1,518 | -39.5% |
| Plant, machinery and equipment | 23 | €3,844 | - | -€3,844 | |
| Furniture and vehicles | 24 | - | €2,327 | +€2,327 | |
| Current assets | 29/58 | €117,845 | €114,750 | -€3,096 | -2.6% |
| Amounts receivable within one year | 40/41 | - | €252 | +€252 | |
| Other amounts receivable | 41 | - | €252 | +€252 | |
| Cash at bank and in hand | 54/58 | €117,845 | €114,498 | -€3,347 | -2.8% |
| Total equity and liabilities | 10/49 | €121,690 | €117,077 | -€4,613 | -3.8% |
| Equity | 10/15 | €2,907 | €3,538 | +€631 | +21.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,093 | -€1,462 | +€631 | +30.2% |
| Amounts payable | 17/49 | €118,783 | €113,538 | -€5,245 | -4.4% |
| Amounts payable within one year | 42/48 | €17,083 | €11,838 | -€5,245 | -30.7% |
| Trade debts | 44 | €8,827 | €4,222 | -€4,605 | -52.2% |
| Suppliers | 440/4 | €8,827 | €4,222 | -€4,605 | -52.2% |
| Taxes, remuneration and social security | 45 | €640 | - | -€640 | |
| Taxes | 450/3 | €640 | - | -€640 | |
| Other amounts payable | 47/48 | €7,616 | €7,616 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €101,700 | €101,700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708 | €1,518 | +€809 | +114.2% |
| Other operating charges | 640/8 | €601 | €183 | -€419 | -69.6% |
| Gross operating margin | 9900 | -€33,514 | €2,296 | +€35,810 | |
| Operating profit (loss) | 9901 | -€34,824 | €596 | +€35,419 | |
| Financial income | 75/76B | €60 | €181 | +€121 | +200.5% |
| Recurring financial income | 75 | €60 | €181 | +€121 | +200.5% |
| Financial charges | 65/66B | €137 | €145 | +€8 | +6.2% |
| Recurring financial charges | 65 | €137 | €145 | +€8 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€34,900 | €631 | +€35,532 | |
| Profit (loss) for the period | 9904 | -€34,900 | €631 | +€35,532 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,900 | €631 | +€35,532 |
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 12 October 2026 via checked.be.