BEN AUTOPARTS: 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 AUTOPARTS
Largest movements
- Receivables within one year +€37,199
up €37,199 (+91.3%), from €40,725 to €77,925
of which Trade receivables: +€38,107
- Tangible fixed assets -€29,835
down €29,835 (-51.3%), from €58,149 to €28,314
of which Furniture and vehicles: -€27,969
- Stocks and contracts -€21,958
down €21,958 (-13.8%), from €158,653 to €136,695
- Cash +€17,049
up €17,049 (+33.9%), from €50,268 to €67,317
mainly Trade debts (+€34,215) and Net result for the year (+€24,991)
- Other debts -€48,000
down €48,000 (-96.2%), from €49,883 to €1,883
- Trade debts +€34,215
up €34,215 (+124%), from €27,699 to €61,914
- Reserves +€24,991
up €24,991 (+22.2%), from €112,410 to €137,401
- Tax, wage and social debts -€8,751
down €8,751 (-46.6%), from €18,758 to €10,007
of which Taxes: -€8,751
- Gross operating margin +€11,506
up €11,506 (+8.4%), from €137,201 to €148,707
- Staff costs +€7,509
up €7,509 (+9.7%), from €77,752 to €85,261
- Taxes +€3,246
up €3,246 (+34.8%), from €9,325 to €12,571
- Depreciation -€1,854
down €1,854 (-8.2%), from €22,657 to €20,802
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 | €307,795 | €310,251 | +€2,456 | +0.8% |
| Fixed assets | 21/28 | €58,149 | €28,314 | -€29,835 | -51.3% |
| Tangible fixed assets | 22/27 | €58,149 | €28,314 | -€29,835 | -51.3% |
| Plant, machinery and equipment | 23 | €3,975 | €2,109 | -€1,866 | -46.9% |
| Furniture and vehicles | 24 | €54,174 | €26,205 | -€27,969 | -51.6% |
| Current assets | 29/58 | €249,646 | €281,936 | +€32,291 | +12.9% |
| Stocks and contracts in progress | 3 | €158,653 | €136,695 | -€21,958 | -13.8% |
| Stocks | 30/36 | €158,653 | €136,695 | -€21,958 | -13.8% |
| Amounts receivable within one year | 40/41 | €40,725 | €77,925 | +€37,199 | +91.3% |
| Trade receivables | 40 | €36,680 | €74,787 | +€38,107 | +104% |
| Other amounts receivable | 41 | €4,046 | €3,137 | -€908 | -22.5% |
| Cash at bank and in hand | 54/58 | €50,268 | €67,317 | +€17,049 | +33.9% |
| Total equity and liabilities | 10/49 | €307,795 | €310,251 | +€2,456 | +0.8% |
| Equity | 10/15 | €211,073 | €236,064 | +€24,991 | +11.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €112,410 | €137,401 | +€24,991 | +22.2% |
| Distributable reserves | 133 | €112,410 | €137,401 | +€24,991 | +22.2% |
| Profit (loss) carried forward | 14 | €97,663 | €97,663 | = | 0.0% |
| Amounts payable | 17/49 | €96,722 | €74,187 | -€22,535 | -23.3% |
| Amounts payable within one year | 42/48 | €96,722 | €74,187 | -€22,535 | -23.3% |
| Trade debts | 44 | €27,699 | €61,914 | +€34,215 | +124% |
| Suppliers | 440/4 | €27,699 | €61,914 | +€34,215 | +124% |
| Advances received on contracts in progress | 46 | €382 | €382 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €18,758 | €10,007 | -€8,751 | -46.6% |
| Taxes | 450/3 | €18,321 | €9,570 | -€8,751 | -47.8% |
| Remuneration and social security | 454/9 | €437 | €437 | = | 0.0% |
| Other amounts payable | 47/48 | €49,883 | €1,883 | -€48,000 | -96.2% |
| Non-recurring operating income | 76A | €2,369 | €11,422 | +€9,053 | +382% |
| Remuneration, social security and pensions | 62 | €77,752 | €85,261 | +€7,509 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,657 | €20,802 | -€1,854 | -8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €4,593 | €4,548 | -€45 | -1.0% |
| Non-recurring operating charges | 66A | €2,479 | €0 | -€2,479 | -100% |
| Gross operating margin | 9900 | €137,201 | €148,707 | +€11,506 | +8.4% |
| Operating profit (loss) | 9901 | €29,721 | €38,096 | +€8,375 | +28.2% |
| Financial income | 75/76B | €43 | €45 | +€2 | +3.8% |
| Recurring financial income | 75 | €43 | €45 | +€2 | +3.8% |
| Financial charges | 65/66B | €451 | €579 | +€128 | +28.3% |
| Recurring financial charges | 65 | €451 | €579 | +€128 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €29,313 | €37,562 | +€8,249 | +28.1% |
| Income taxes | 67/77 | €9,325 | €12,571 | +€3,246 | +34.8% |
| Profit (loss) for the period | 9904 | €19,988 | €24,991 | +€5,003 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,988 | €24,991 | +€5,003 | +25.0% |
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 25 October 2026 via checked.be.