BEN AUTOS: 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 AUTOS
Largest movements
- Stocks and contracts +€8,700
up €8,700 (+33.9%), from €25,691 to €34,391
- Cash -€2,868
down €2,868 (-36.0%), from €7,967 to €5,099
mainly Net result for the year (-€20,259) and Debts after one year (-€11,500)
- Deferred charges and accrued income -€664
down €664 (-51.1%), from €1,299 to €635
- Profit (loss) carried forward -€20,259
down €20,259 (-45.2%), from -€44,851 to -€65,110
- Other debts +€16,364
up €16,364 (+3,981%), from €411 to €16,775
- Debts after one year -€11,500
no longer reported in 2025 (was €11,500)
- Short-term financial debts +€11,500
new in 2025: €11,500
- Tax, wage and social debts +€8,012
up €8,012 (+27.1%), from €29,570 to €37,582
of which Taxes: +€4,520
- Gross operating margin -€9,710
down €9,710 (-29.4%), from €33,074 to €23,364
- Staff costs -€2,343
down €2,343 (-5.2%), from €45,109 to €42,766
- Depreciation -€1,385
down €1,385 (-86.0%), from €1,610 to €225
- Other operating charges -€1,185
down €1,185 (-34.9%), from €3,393 to €2,208
- Financial income -€865
down €865 (-31.3%), from €2,765 to €1,900
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 | €35,769 | €40,712 | +€4,943 | +13.8% |
| Fixed assets | 21/28 | €552 | €327 | -€225 | -40.7% |
| Tangible fixed assets | 22/27 | €552 | €327 | -€225 | -40.7% |
| Furniture and vehicles | 24 | €552 | €327 | -€225 | -40.7% |
| Current assets | 29/58 | €35,217 | €40,385 | +€5,168 | +14.7% |
| Stocks and contracts in progress | 3 | €25,691 | €34,391 | +€8,700 | +33.9% |
| Stocks | 30/36 | €25,691 | €34,391 | +€8,700 | +33.9% |
| Amounts receivable within one year | 40/41 | €260 | €260 | = | 0.0% |
| Other amounts receivable | 41 | €260 | €260 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,967 | €5,099 | -€2,868 | -36.0% |
| Deferred charges and accrued income | 490/1 | €1,299 | €635 | -€664 | -51.1% |
| Total equity and liabilities | 10/49 | €35,769 | €40,712 | +€4,943 | +13.8% |
| Equity | 10/15 | -€26,251 | -€46,510 | -€20,259 | -77.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,851 | -€65,110 | -€20,259 | -45.2% |
| Amounts payable | 17/49 | €62,020 | €87,222 | +€25,202 | +40.6% |
| Amounts payable after more than one year | 17 | €11,500 | - | -€11,500 | |
| Financial debts | 170/4 | €11,500 | - | -€11,500 | |
| Amounts payable within one year | 42/48 | €50,520 | €87,222 | +€36,702 | +72.6% |
| Financial debts | 43 | - | €11,500 | +€11,500 | |
| Other loans | 439 | - | €11,500 | +€11,500 | |
| Trade debts | 44 | €20,539 | €21,364 | +€826 | +4.0% |
| Suppliers | 440/4 | €20,539 | €21,364 | +€826 | +4.0% |
| Taxes, remuneration and social security | 45 | €29,570 | €37,582 | +€8,012 | +27.1% |
| Taxes | 450/3 | €21,955 | €26,476 | +€4,520 | +20.6% |
| Remuneration and social security | 454/9 | €7,615 | €11,107 | +€3,491 | +45.8% |
| Other amounts payable | 47/48 | €411 | €16,775 | +€16,364 | +3,981% |
| Remuneration, social security and pensions | 62 | €45,109 | €42,766 | -€2,343 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,610 | €225 | -€1,385 | -86.0% |
| Other operating charges | 640/8 | €3,393 | €2,208 | -€1,185 | -34.9% |
| Gross operating margin | 9900 | €33,074 | €23,364 | -€9,710 | -29.4% |
| Operating profit (loss) | 9901 | -€17,038 | -€21,835 | -€4,797 | -28.2% |
| Financial income | 75/76B | €2,765 | €1,900 | -€865 | -31.3% |
| Recurring financial income | 75 | €2,765 | €1,900 | -€865 | -31.3% |
| Financial charges | 65/66B | €903 | €324 | -€579 | -64.1% |
| Recurring financial charges | 65 | €903 | €324 | -€579 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,176 | -€20,259 | -€5,083 | -33.5% |
| Profit (loss) for the period | 9904 | -€15,176 | -€20,259 | -€5,083 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,176 | -€20,259 | -€5,083 | -33.5% |
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 15 October 2026 via checked.be.