BEN BOGAERTS: what changed
BEN BOGAERTS
Largest movements
- Receivables within one year -€20,685
down €20,685 (-34.1%), from €60,664 to €39,979
of which Other amounts receivable: -€23,615
- Tangible fixed assets -€3,814
down €3,814 (-85.3%), from €4,473 to €659
of which Furniture and vehicles: -€3,540
- Profit (loss) carried forward -€15,560
down €15,560 (-1,547%), from -€1,006 to -€16,566
- Trade debts -€7,901
no longer reported in 2024 (was €7,901)
- Tax, wage and social debts -€1,427
down €1,427 (-64.8%), from €2,201 to €774
- Gross operating margin -€26,626
down €26,626, from €18,167 to -€8,460
- Taxes -€3,406
no longer reported in 2024 (was €3,406)
- Purchases and services +€1,865
up €1,865 (+3.7%), from €49,857 to €51,722
- Financial charges +€1,619
up €1,619 (+52.4%), from €3,091 to €4,710
- Depreciation -€942
down €942 (-77.5%), from €1,215 to €274
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,137 | €40,639 | -€24,499 | -37.6% |
| Fixed assets | 21/28 | €4,473 | €659 | -€3,814 | -85.3% |
| Tangible fixed assets | 22/27 | €4,473 | €659 | -€3,814 | -85.3% |
| Plant, machinery and equipment | 23 | €933 | €659 | -€274 | -29.3% |
| Furniture and vehicles | 24 | €3,540 | - | -€3,540 | |
| Current assets | 29/58 | €60,664 | €39,979 | -€20,685 | -34.1% |
| Amounts receivable within one year | 40/41 | €60,664 | €39,979 | -€20,685 | -34.1% |
| Trade receivables | 40 | €244 | €3,174 | +€2,930 | +1,201% |
| Other amounts receivable | 41 | €60,420 | €36,805 | -€23,615 | -39.1% |
| Total equity and liabilities | 10/49 | €65,137 | €40,639 | -€24,499 | -37.6% |
| Equity | 10/15 | €44,424 | €28,864 | -€15,560 | -35.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,831 | €26,831 | = | 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% |
| Distributable reserves | 133 | €24,971 | €24,971 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,006 | -€16,566 | -€15,560 | -1,547% |
| Amounts payable | 17/49 | €20,713 | €11,775 | -€8,938 | -43.2% |
| Amounts payable within one year | 42/48 | €20,713 | €11,775 | -€8,938 | -43.2% |
| Financial debts | 43 | €10,611 | €11,001 | +€390 | +3.7% |
| Credit institutions | 430/8 | €10,611 | €11,001 | +€390 | +3.7% |
| Trade debts | 44 | €7,901 | - | -€7,901 | |
| Suppliers | 440/4 | €7,901 | - | -€7,901 | |
| Taxes, remuneration and social security | 45 | €2,201 | €774 | -€1,427 | -64.8% |
| Taxes | 450/3 | €2,201 | €774 | -€1,427 | -64.8% |
| Non-recurring operating income | 76A | - | €7,113 | +€7,113 | |
| Goods, raw materials, services and sundry goods | 60/61 | €49,857 | €51,722 | +€1,865 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,215 | €274 | -€942 | -77.5% |
| Other operating charges | 640/8 | €962 | €1,293 | +€332 | +34.5% |
| Non-recurring operating charges | 66A | - | €825 | +€825 | |
| Gross operating margin | 9900 | €18,167 | -€8,460 | -€26,626 | |
| Operating profit (loss) | 9901 | €15,989 | -€10,852 | -€26,841 | |
| Financial income | 75/76B | €18 | €2 | -€16 | -90.6% |
| Recurring financial income | 75 | €18 | €2 | -€16 | -90.6% |
| Financial charges | 65/66B | €3,091 | €4,710 | +€1,619 | +52.4% |
| Recurring financial charges | 65 | €3,091 | €4,710 | +€1,619 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €12,916 | -€15,560 | -€28,476 | |
| Income taxes | 67/77 | €3,406 | - | -€3,406 | |
| Profit (loss) for the period | 9904 | €9,510 | -€15,560 | -€25,070 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,510 | -€15,560 | -€25,070 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.