BEN-Bouw & Techniek: 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-Bouw & Techniek
Largest movements
- Cash -€146,253
down €146,253 (-93.8%), from €155,946 to €9,692
mainly Contributions, distributions and other (-€110,000) and Debts after one year (-€97,720)
- Tangible fixed assets -€89,324
down €89,324 (-9.1%), from €979,438 to €890,114
of which Land and buildings: -€48,543
- Debts after one year -€97,720
down €97,720 (-14.8%), from €660,381 to €562,661
- Reserves -€82,167
down €82,167 (-20.3%), from €405,155 to €322,988
- Trade debts -€53,340
down €53,340 (-66.5%), from €80,222 to €26,883
- Other debts +€17,269
new in 2026: €17,269
- Gross operating margin -€54,759
down €54,759 (-26.2%), from €209,170 to €154,411
- Taxes -€13,629
down €13,629 (-54.8%), from €24,863 to €11,234
- Depreciation -€10,133
down €10,133 (-10.2%), from €98,983 to €88,850
- Financial income -€3,352
down €3,352 (-99.9%), from €3,354 to €2
- Financial charges -€2,879
down €2,879 (-14.8%), from €19,395 to €16,517
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 | €1,275,747 | €1,043,438 | -€232,309 | -18.2% |
| Fixed assets | 21/28 | €979,538 | €890,214 | -€89,324 | -9.1% |
| Tangible fixed assets | 22/27 | €979,438 | €890,114 | -€89,324 | -9.1% |
| Land and buildings | 22 | €854,054 | €805,511 | -€48,543 | -5.7% |
| Plant, machinery and equipment | 23 | €2,812 | €1,316 | -€1,496 | -53.2% |
| Furniture and vehicles | 24 | €122,572 | €83,287 | -€39,285 | -32.1% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €296,209 | €153,224 | -€142,985 | -48.3% |
| Amounts receivable within one year | 40/41 | €133,775 | €125,696 | -€8,079 | -6.0% |
| Trade receivables | 40 | €1,922 | - | -€1,922 | |
| Other amounts receivable | 41 | €131,852 | €125,696 | -€6,156 | -4.7% |
| Cash at bank and in hand | 54/58 | €155,946 | €9,692 | -€146,253 | -93.8% |
| Deferred charges and accrued income | 490/1 | €6,489 | €17,835 | +€11,347 | +175% |
| Total equity and liabilities | 10/49 | €1,275,747 | €1,043,438 | -€232,309 | -18.2% |
| Equity | 10/15 | €411,355 | €329,188 | -€82,167 | -20.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €405,155 | €322,988 | -€82,167 | -20.3% |
| Distributable reserves | 133 | €405,155 | €322,988 | -€82,167 | -20.3% |
| Amounts payable | 17/49 | €864,392 | €714,250 | -€150,141 | -17.4% |
| Amounts payable after more than one year | 17 | €660,381 | €562,661 | -€97,720 | -14.8% |
| Financial debts | 170/4 | €660,381 | €562,661 | -€97,720 | -14.8% |
| Amounts payable within one year | 42/48 | €202,211 | €151,589 | -€50,622 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €106,958 | €97,720 | -€9,238 | -8.6% |
| Trade debts | 44 | €80,222 | €26,883 | -€53,340 | -66.5% |
| Suppliers | 440/4 | €80,222 | €26,883 | -€53,340 | -66.5% |
| Taxes, remuneration and social security | 45 | €15,031 | €9,717 | -€5,313 | -35.3% |
| Taxes | 450/3 | €12,386 | €7,060 | -€5,326 | -43.0% |
| Remuneration and social security | 454/9 | €2,644 | €2,657 | +€13 | +0.5% |
| Other amounts payable | 47/48 | - | €17,269 | +€17,269 | |
| Accrued charges and deferred income | 492/3 | €1,800 | - | -€1,800 | |
| Non-recurring operating income | 76A | €20,814 | - | -€20,814 | |
| Remuneration, social security and pensions | 62 | €1,920 | - | -€1,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,983 | €88,850 | -€10,133 | -10.2% |
| Other operating charges | 640/8 | €9,161 | €9,505 | +€345 | +3.8% |
| Non-recurring operating charges | 66A | €125 | €474 | +€348 | +278% |
| Gross operating margin | 9900 | €209,170 | €154,411 | -€54,759 | -26.2% |
| Operating profit (loss) | 9901 | €98,981 | €55,582 | -€43,399 | -43.8% |
| Financial income | 75/76B | €3,354 | €2 | -€3,352 | -99.9% |
| Recurring financial income | 75 | €3,354 | €2 | -€3,352 | -99.9% |
| Financial charges | 65/66B | €19,395 | €16,517 | -€2,879 | -14.8% |
| Recurring financial charges | 65 | €19,395 | €16,517 | -€2,879 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €82,940 | €39,067 | -€43,873 | -52.9% |
| Income taxes | 67/77 | €24,863 | €11,234 | -€13,629 | -54.8% |
| Profit (loss) for the period | 9904 | €58,077 | €27,833 | -€30,244 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,077 | €27,833 | -€30,244 | -52.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.