BEN COMPANY: 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 COMPANY
Largest movements
- Receivables within one year +€25,443
up €25,443 (+68.2%), from €37,317 to €62,760
of which Other amounts receivable: +€16,540
- Tangible fixed assets -€15,090
down €15,090 (-59.6%), from €25,330 to €10,240
- Cash -€5,195
down €5,195 (-47.4%), from €10,950 to €5,755
mainly Other debts (-€35,738) and Receivables within one year (-€25,443)
- Profit (loss) carried forward +€46,401
up €46,401, from -€4,652 to €41,749
- Other debts -€35,738
no longer reported in 2025 (was €35,738)
- Tax, wage and social debts -€5,332
down €5,332 (-33.9%), from €15,723 to €10,392
of which Remuneration and social security: -€7,045
- Gross operating margin +€42,557
up €42,557 (+74.0%), from €57,483 to €100,040
- Staff costs -€27,183
down €27,183 (-44.7%), from €60,773 to €33,589
- Other operating charges +€3,175
up €3,175 (+194%), from €1,632 to €4,807
- Financial income -€1,953
down €1,953 (-100.0%), from €1,953 to €0
of which Non-recurring financial income: -€1,953
- Taxes -€1,726
no longer reported in 2025 (was €1,726)
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 | €74,196 | €79,778 | +€5,582 | +7.5% |
| Fixed assets | 21/28 | €25,330 | €10,240 | -€15,090 | -59.6% |
| Tangible fixed assets | 22/27 | €25,330 | €10,240 | -€15,090 | -59.6% |
| Furniture and vehicles | 24 | €25,330 | €10,240 | -€15,090 | -59.6% |
| Current assets | 29/58 | €48,866 | €69,538 | +€20,672 | +42.3% |
| Amounts receivable within one year | 40/41 | €37,317 | €62,760 | +€25,443 | +68.2% |
| Trade receivables | 40 | €37,317 | €46,220 | +€8,903 | +23.9% |
| Other amounts receivable | 41 | - | €16,540 | +€16,540 | |
| Cash at bank and in hand | 54/58 | €10,950 | €5,755 | -€5,195 | -47.4% |
| Deferred charges and accrued income | 490/1 | €599 | €1,023 | +€423 | +70.7% |
| Total equity and liabilities | 10/49 | €74,196 | €79,778 | +€5,582 | +7.5% |
| Equity | 10/15 | -€1,652 | €44,749 | +€46,401 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,652 | €41,749 | +€46,401 | |
| Amounts payable | 17/49 | €75,847 | €35,029 | -€40,819 | -53.8% |
| Amounts payable within one year | 42/48 | €75,847 | €35,029 | -€40,819 | -53.8% |
| Trade debts | 44 | €24,386 | €24,637 | +€251 | +1.0% |
| Suppliers | 440/4 | €24,386 | €24,637 | +€251 | +1.0% |
| Taxes, remuneration and social security | 45 | €15,723 | €10,392 | -€5,332 | -33.9% |
| Taxes | 450/3 | €8,679 | €10,392 | +€1,713 | +19.7% |
| Remuneration and social security | 454/9 | €7,045 | - | -€7,045 | |
| Other amounts payable | 47/48 | €35,738 | - | -€35,738 | |
| Remuneration, social security and pensions | 62 | €60,773 | €33,589 | -€27,183 | -44.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,415 | €15,090 | +€675 | +4.7% |
| Other operating charges | 640/8 | €1,632 | €4,807 | +€3,175 | +194% |
| Gross operating margin | 9900 | €57,483 | €100,040 | +€42,557 | +74.0% |
| Operating profit (loss) | 9901 | -€19,336 | €46,554 | +€65,890 | |
| Financial income | 75/76B | €1,953 | €0 | -€1,953 | -100.0% |
| Recurring financial income | 75 | €1,953 | €0 | -€1,953 | -100.0% |
| Non-recurring financial income | 76B | €1,953 | - | -€1,953 | |
| Financial charges | 65/66B | €190 | €153 | -€36 | -19.1% |
| Recurring financial charges | 65 | €190 | €153 | -€36 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,573 | €46,401 | +€63,974 | |
| Income taxes | 67/77 | €1,726 | - | -€1,726 | |
| Profit (loss) for the period | 9904 | -€19,299 | €46,401 | +€65,700 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,299 | €46,401 | +€65,700 |
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 30 October 2026 via checked.be.