BEN CAR: 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 CAR
Largest movements
- Cash +€42,560
up €42,560 (+18.6%), from €228,310 to €270,870
mainly Net result for the year (+€25,700) and Contributions, distributions and other (+€11,607)
- Tangible fixed assets -€13,213
down €13,213 (-42.3%), from €31,266 to €18,053
of which Furniture and vehicles: -€10,740
- Stocks and contracts +€11,824
up €11,824 (+23.5%), from €50,294 to €62,118
of which Stocks: +€13,394
- Receivables within one year -€8,860
down €8,860 (-7.5%), from €118,611 to €109,751
of which Trade receivables: -€5,669
- Profit (loss) carried forward +€37,307
up €37,307 (+66.3%), from €56,299 to €93,606
- Accrued charges and deferred income -€6,351
down €6,351 (-19.5%), from €32,518 to €26,167
- Other debts +€6,344
up €6,344 (+5.3%), from €120,319 to €126,663
- Trade debts -€5,792
down €5,792 (-18.8%), from €30,757 to €24,965
- Turnover -€111,360
down €111,360 (-17.0%), from €653,297 to €541,937
- Purchases and services -€90,444
down €90,444 (-16.6%), from €545,150 to €454,706
- Staff costs -€14,949
down €14,949 (-22.5%), from €66,495 to €51,546
- Taxes +€12,331
up €12,331 (+180%), from €6,853 to €19,184
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 | €442,383 | €474,391 | +€32,008 | +7.2% |
| Fixed assets | 21/28 | €31,619 | €18,406 | -€13,213 | -41.8% |
| Tangible fixed assets | 22/27 | €31,266 | €18,053 | -€13,213 | -42.3% |
| Land and buildings | 22 | €4,608 | €3,908 | -€700 | -15.2% |
| Plant, machinery and equipment | 23 | €6,630 | €4,857 | -€1,773 | -26.7% |
| Furniture and vehicles | 24 | €20,028 | €9,288 | -€10,740 | -53.6% |
| Leasing and similar rights | 25 | - | €0 | +€0 | |
| Financial fixed assets | 28 | €353 | €353 | -€0 | 0.0% |
| Current assets | 29/58 | €410,764 | €455,986 | +€45,222 | +11.0% |
| Stocks and contracts in progress | 3 | €50,294 | €62,118 | +€11,824 | +23.5% |
| Stocks | 30/36 | €48,724 | €62,118 | +€13,394 | +27.5% |
| Contracts in progress | 37 | €1,570 | - | -€1,570 | |
| Amounts receivable within one year | 40/41 | €118,611 | €109,751 | -€8,860 | -7.5% |
| Trade receivables | 40 | €98,110 | €92,441 | -€5,669 | -5.8% |
| Other amounts receivable | 41 | €20,501 | €17,310 | -€3,191 | -15.6% |
| Cash at bank and in hand | 54/58 | €228,310 | €270,870 | +€42,560 | +18.6% |
| Deferred charges and accrued income | 490/1 | €13,549 | €13,246 | -€303 | -2.2% |
| Total equity and liabilities | 10/49 | €442,383 | €474,391 | +€32,008 | +7.2% |
| Equity | 10/15 | €226,743 | €264,050 | +€37,307 | +16.5% |
| Contributions | 10/11 | €168,592 | €168,592 | +€0 | 0.0% |
| Capital | 10 | €168,592 | - | -€168,592 | |
| Issued capital | 100 | €168,592 | - | -€168,592 | |
| Reserves | 13 | €1,852 | €1,852 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,852 | €1,852 | +€0 | 0.0% |
| Legal reserve | 130 | €1,852 | - | -€1,852 | |
| Reserves not available under the articles | 1311 | - | €1,852 | +€1,852 | |
| Profit (loss) carried forward | 14 | €56,299 | €93,606 | +€37,307 | +66.3% |
| Amounts payable | 17/49 | €215,640 | €210,341 | -€5,299 | -2.5% |
| Amounts payable after more than one year | 17 | €32,046 | €32,046 | +€0 | 0.0% |
| Financial debts | 170/4 | €32,046 | €32,046 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €151,076 | €152,128 | +€1,052 | +0.7% |
| Trade debts | 44 | €30,757 | €24,965 | -€5,792 | -18.8% |
| Suppliers | 440/4 | €30,757 | €24,965 | -€5,792 | -18.8% |
| Advances received on contracts in progress | 46 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €120,319 | €126,663 | +€6,344 | +5.3% |
| Accrued charges and deferred income | 492/3 | €32,518 | €26,167 | -€6,351 | -19.5% |
| Turnover | 70 | €653,297 | €541,937 | -€111,360 | -17.0% |
| Non-recurring operating income | 76A | €4,300 | €700 | -€3,600 | -83.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €545,150 | €454,706 | -€90,444 | -16.6% |
| Remuneration, social security and pensions | 62 | €66,495 | €51,546 | -€14,949 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,454 | €7,087 | +€2,633 | +59.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €485 | - | -€485 | |
| Other operating charges | 640/8 | - | €2,075 | +€2,075 | |
| Non-recurring operating charges | 66A | - | €9,875 | +€9,875 | |
| Gross operating margin | 9900 | €119,690 | €115,089 | -€4,601 | -3.8% |
| Operating profit (loss) | 9901 | €48,256 | €44,505 | -€3,751 | -7.8% |
| Financial income | 75/76B | €752 | €1,011 | +€259 | +34.4% |
| Recurring financial income | 75 | €752 | €1,011 | +€259 | +34.4% |
| Financial charges | 65/66B | €530 | €632 | +€102 | +19.2% |
| Recurring financial charges | 65 | €530 | €632 | +€102 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €48,478 | €44,884 | -€3,594 | -7.4% |
| Income taxes | 67/77 | €6,853 | €19,184 | +€12,331 | +180% |
| Profit (loss) for the period | 9904 | €41,625 | €25,700 | -€15,925 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,625 | €25,700 | -€15,925 | -38.3% |
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 21 October 2026 via checked.be.