BEN BRO'S: 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 BRO'S
Largest movements
- Cash +€7,412
up €7,412 (+65.4%), from €11,330 to €18,742
mainly Net result for the year (+€7,987) and Tax, wage and social debts (+€5,200)
- Receivables within one year +€1,386
up €1,386 (+815%), from €170 to €1,556
of which Trade receivables: +€841
- Profit (loss) carried forward +€7,987
up €7,987, from -€5,640 to €2,347
- Tax, wage and social debts +€5,200
up €5,200 (+48.7%), from €10,675 to €15,875
of which Remuneration and social security: +€4,503
- Trade debts -€2,947
down €2,947 (-97.5%), from €3,022 to €75
- Other debts -€1,443
no longer reported in 2024 (was €1,443)
- Gross operating margin +€15,518
up €15,518, from -€6,689 to €8,829
- Financial income -€1,168
down €1,168 (-100.0%), from €1,168 to €0
- Taxes +€696
new in 2024: €696
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,500 | €20,297 | +€8,797 | +76.5% |
| Current assets | 29/58 | €11,500 | €20,297 | +€8,797 | +76.5% |
| Amounts receivable within one year | 40/41 | €170 | €1,556 | +€1,386 | +815% |
| Trade receivables | 40 | - | €841 | +€841 | |
| Other amounts receivable | 41 | €170 | €715 | +€545 | +320% |
| Cash at bank and in hand | 54/58 | €11,330 | €18,742 | +€7,412 | +65.4% |
| Total equity and liabilities | 10/49 | €11,500 | €20,297 | +€8,797 | +76.5% |
| Equity | 10/15 | -€3,640 | €4,347 | +€7,987 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,640 | €2,347 | +€7,987 | |
| Amounts payable | 17/49 | €15,140 | €15,950 | +€810 | +5.4% |
| Amounts payable within one year | 42/48 | €15,140 | €15,950 | +€810 | +5.4% |
| Trade debts | 44 | €3,022 | €75 | -€2,947 | -97.5% |
| Suppliers | 440/4 | €3,022 | €75 | -€2,947 | -97.5% |
| Taxes, remuneration and social security | 45 | €10,675 | €15,875 | +€5,200 | +48.7% |
| Taxes | 450/3 | - | €696 | +€696 | |
| Remuneration and social security | 454/9 | €10,675 | €15,178 | +€4,503 | +42.2% |
| Other amounts payable | 47/48 | €1,443 | - | -€1,443 | |
| Other operating charges | 640/8 | €62 | €58 | -€4 | -6.5% |
| Gross operating margin | 9900 | -€6,689 | €8,829 | +€15,518 | |
| Operating profit (loss) | 9901 | -€6,751 | €8,771 | +€15,522 | |
| Financial income | 75/76B | €1,168 | €0 | -€1,168 | -100.0% |
| Recurring financial income | 75 | €1,168 | €0 | -€1,168 | -100.0% |
| Financial charges | 65/66B | €57 | €87 | +€30 | +52.4% |
| Recurring financial charges | 65 | €57 | €87 | +€30 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,640 | €8,684 | +€14,324 | |
| Income taxes | 67/77 | - | €696 | +€696 | |
| Profit (loss) for the period | 9904 | -€5,640 | €7,987 | +€13,627 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,640 | €7,987 | +€13,627 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.