BEN BUILDING: 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 BUILDING
Largest movements
- Receivables within one year -€75,817
down €75,817 (-17.9%), from €422,398 to €346,581
of which Trade receivables: -€78,430
- Tangible fixed assets -€15,062
down €15,062 (-2.9%), from €527,534 to €512,472
- Trade debts -€71,430
down €71,430 (-45.9%), from €155,619 to €84,189
- Debts after one year -€30,946
down €30,946 (-8.0%), from €389,005 to €358,059
- Profit (loss) carried forward +€24,885
up €24,885 (+11.1%), from €224,962 to €249,847
- Current portion of long-term debt -€14,117
down €14,117 (-18.4%), from €76,852 to €62,735
- Gross operating margin -€43,869
down €43,869 (-41.1%), from €106,712 to €62,843
- Taxes -€14,753
down €14,753 (-63.5%), from €23,220 to €8,467
- Financial charges -€5,353
down €5,353 (-37.9%), from €14,126 to €8,773
of which Financial charges: -€6,908
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €949,932 | €859,427 | -€90,505 | -9.5% |
| Fixed assets | 21/28 | €527,534 | €512,472 | -€15,062 | -2.9% |
| Tangible fixed assets | 22/27 | €527,534 | €512,472 | -€15,062 | -2.9% |
| Land and buildings | 22 | €527,534 | €512,472 | -€15,062 | -2.9% |
| Current assets | 29/58 | €422,398 | €346,955 | -€75,443 | -17.9% |
| Amounts receivable within one year | 40/41 | €422,398 | €346,581 | -€75,817 | -17.9% |
| Trade receivables | 40 | €200,863 | €122,433 | -€78,430 | -39.0% |
| Other amounts receivable | 41 | €221,535 | €224,148 | +€2,612 | +1.2% |
| Deferred charges and accrued income | 490/1 | - | €375 | +€375 | |
| Total equity and liabilities | 10/49 | €949,932 | €859,427 | -€90,505 | -9.5% |
| Equity | 10/15 | €236,212 | €261,097 | +€24,885 | +10.5% |
| Contributions | 10/11 | €9,350 | €9,350 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €224,962 | €249,847 | +€24,885 | +11.1% |
| Amounts payable | 17/49 | €713,720 | €598,330 | -€115,391 | -16.2% |
| Amounts payable after more than one year | 17 | €389,005 | €358,059 | -€30,946 | -8.0% |
| Financial debts | 170/4 | €389,005 | €358,059 | -€30,946 | -8.0% |
| Amounts payable within one year | 42/48 | €324,716 | €240,271 | -€84,444 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €76,852 | €62,735 | -€14,117 | -18.4% |
| Financial debts | 43 | €20,054 | €17,686 | -€2,368 | -11.8% |
| Credit institutions | 430/8 | €20,054 | €17,686 | -€2,368 | -11.8% |
| Trade debts | 44 | €155,619 | €84,189 | -€71,430 | -45.9% |
| Suppliers | 440/4 | €155,619 | €84,189 | -€71,430 | -45.9% |
| Taxes, remuneration and social security | 45 | €72,191 | €75,661 | +€3,470 | +4.8% |
| Taxes | 450/3 | €72,191 | €75,661 | +€3,470 | +4.8% |
| Remuneration, social security and pensions | 62 | €27 | - | -€27 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,062 | €15,062 | = | 0.0% |
| Other operating charges | 640/8 | €6,311 | €5,659 | -€653 | -10.3% |
| Gross operating margin | 9900 | €106,712 | €62,843 | -€43,869 | -41.1% |
| Operating profit (loss) | 9901 | €85,311 | €42,122 | -€43,189 | -50.6% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €14,126 | €8,773 | -€5,353 | -37.9% |
| Recurring financial charges | 65 | €14,126 | €7,218 | -€6,908 | -48.9% |
| Non-recurring financial charges | 66B | - | €1,555 | +€1,555 | |
| Profit (loss) for the period before taxes | 9903 | €71,185 | €33,352 | -€37,832 | -53.1% |
| Income taxes | 67/77 | €23,220 | €8,467 | -€14,753 | -63.5% |
| Profit (loss) for the period | 9904 | €47,965 | €24,885 | -€23,079 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,965 | €24,885 | -€23,079 | -48.1% |
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 12 October 2026 via checked.be.