BEN CONSULTING: 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 CONSULTING
Largest movements
- Cash +€622,982
up €622,982 (+170.7%), from €364,929 to €987,911
mainly Current investments (+€505,779) and Other debts (+€469,866)
- Current investments -€505,779
down €505,779 (-64.5%), from €783,989 to €278,210
- Receivables within one year -€21,994
down €21,994 (-6.9%), from €319,244 to €297,251
of which Other amounts receivable: -€50,334
- Other debts +€469,866
up €469,866 (+230.9%), from €203,504 to €673,369
- Reserves -€321,541
down €321,541 (-28.3%), from €1.1m to €814,395
- Trade debts -€77,190
down €77,190 (-86.8%), from €88,894 to €11,704
- Gross operating margin +€29,303
up €29,303 (+6.5%), from €448,882 to €478,185
- Financial income -€12,947
down €12,947 (-51.0%), from €25,393 to €12,446
- Staff costs +€7,274
new in 2025: €7,274
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
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 | €1,493,218 | €1,575,763 | +€82,544 | +5.5% |
| Fixed assets | 21/28 | €10,392 | €12,391 | +€2,000 | +19.2% |
| Tangible fixed assets | 22/27 | €10,342 | €12,341 | +€2,000 | +19.3% |
| Land and buildings | 22 | €4,906 | €0 | -€4,906 | -100.0% |
| Plant, machinery and equipment | 23 | €5,436 | €12,341 | +€6,905 | +127.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,482,827 | €1,563,371 | +€80,545 | +5.4% |
| Amounts receivable within one year | 40/41 | €319,244 | €297,251 | -€21,994 | -6.9% |
| Trade receivables | 40 | €54,612 | €82,953 | +€28,340 | +51.9% |
| Other amounts receivable | 41 | €264,632 | €214,298 | -€50,334 | -19.0% |
| Current investments | 50/53 | €783,989 | €278,210 | -€505,779 | -64.5% |
| Cash at bank and in hand | 54/58 | €364,929 | €987,911 | +€622,982 | +170.7% |
| Deferred charges and accrued income | 490/1 | €14,664 | €0 | -€14,664 | -100.0% |
| Total equity and liabilities | 10/49 | €1,493,218 | €1,575,763 | +€82,544 | +5.5% |
| Equity | 10/15 | €1,142,771 | €821,229 | -€321,541 | -28.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,135,937 | €814,395 | -€321,541 | -28.3% |
| Distributable reserves | 133 | €1,135,937 | €814,395 | -€321,541 | -28.3% |
| Profit (loss) carried forward | 14 | €634 | €634 | = | 0.0% |
| Amounts payable | 17/49 | €350,447 | €754,533 | +€404,086 | +115.3% |
| Amounts payable within one year | 42/48 | €350,447 | €754,533 | +€404,086 | +115.3% |
| Trade debts | 44 | €88,894 | €11,704 | -€77,190 | -86.8% |
| Suppliers | 440/4 | €88,894 | €11,704 | -€77,190 | -86.8% |
| Taxes, remuneration and social security | 45 | €58,050 | €69,460 | +€11,410 | +19.7% |
| Taxes | 450/3 | €58,050 | €69,460 | +€11,410 | +19.7% |
| Other amounts payable | 47/48 | €203,504 | €673,369 | +€469,866 | +230.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €7,274 | +€7,274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,869 | €3,096 | +€228 | +7.9% |
| Other operating charges | 640/8 | €2,039 | €1,383 | -€656 | -32.2% |
| Gross operating margin | 9900 | €448,882 | €478,185 | +€29,303 | +6.5% |
| Operating profit (loss) | 9901 | €443,974 | €466,432 | +€22,457 | +5.1% |
| Financial income | 75/76B | €25,393 | €12,446 | -€12,947 | -51.0% |
| Recurring financial income | 75 | €25,393 | €12,446 | -€12,947 | -51.0% |
| Financial charges | 65/66B | €1,504 | €2,766 | +€1,262 | +83.9% |
| Recurring financial charges | 65 | €1,504 | €2,766 | +€1,262 | +83.9% |
| Profit (loss) for the period before taxes | 9903 | €467,863 | €476,112 | +€8,249 | +1.8% |
| Income taxes | 67/77 | €126,667 | €128,704 | +€2,037 | +1.6% |
| Profit (loss) for the period | 9904 | €341,196 | €347,408 | +€6,212 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €341,196 | €347,408 | +€6,212 | +1.8% |
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.