BEN DE VYLDER: what changed
BEN DE VYLDER
Largest movements
- Receivables within one year -€33,333
down €33,333 (-45.2%), from €73,736 to €40,403
of which Trade receivables: -€23,545
- Tangible fixed assets -€31,117
down €31,117 (-29.8%), from €104,481 to €73,365
of which Leasing and similar rights: -€23,336
- Cash +€18,526
up €18,526 (+245%), from €7,558 to €26,084
mainly Receivables within one year (+€33,333) and Depreciation (+€32,767)
- Other debts -€26,286
down €26,286 (-18.9%), from €139,073 to €112,787
- Tax, wage and social debts -€11,326
down €11,326 (-67.1%), from €16,891 to €5,565
of which Taxes: -€11,340
- Current portion of long-term debt -€9,319
no longer reported in 2025 (was €9,319)
- Gross operating margin -€7,486
down €7,486 (-9.5%), from €78,644 to €71,157
- Depreciation +€3,451
up €3,451 (+11.8%), from €29,316 to €32,767
- Taxes -€1,944
down €1,944 (-16.6%), from €11,732 to €9,789
- Other operating charges -€997
down €997 (-72.3%), from €1,380 to €383
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,435 | €140,524 | -€45,911 | -24.6% |
| Fixed assets | 21/28 | €104,481 | €73,365 | -€31,117 | -29.8% |
| Tangible fixed assets | 22/27 | €104,481 | €73,365 | -€31,117 | -29.8% |
| Land and buildings | 22 | €63,064 | €58,604 | -€4,460 | -7.1% |
| Plant, machinery and equipment | 23 | €18,081 | €14,761 | -€3,321 | -18.4% |
| Leasing and similar rights | 25 | €23,336 | - | -€23,336 | |
| Current assets | 29/58 | €81,954 | €67,159 | -€14,795 | -18.1% |
| Amounts receivable within one year | 40/41 | €73,736 | €40,403 | -€33,333 | -45.2% |
| Trade receivables | 40 | €61,236 | €37,692 | -€23,545 | -38.4% |
| Other amounts receivable | 41 | €12,500 | €2,711 | -€9,789 | -78.3% |
| Cash at bank and in hand | 54/58 | €7,558 | €26,084 | +€18,526 | +245% |
| Deferred charges and accrued income | 490/1 | €660 | €673 | +€13 | +1.9% |
| Total equity and liabilities | 10/49 | €186,435 | €140,524 | -€45,911 | -24.6% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €167,835 | €121,924 | -€45,911 | -27.4% |
| Amounts payable within one year | 42/48 | €167,657 | €121,924 | -€45,733 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | €9,319 | - | -€9,319 | |
| Trade debts | 44 | €2,374 | €3,571 | +€1,197 | +50.4% |
| Suppliers | 440/4 | €2,374 | €3,571 | +€1,197 | +50.4% |
| Taxes, remuneration and social security | 45 | €16,891 | €5,565 | -€11,326 | -67.1% |
| Taxes | 450/3 | €15,042 | €3,702 | -€11,340 | -75.4% |
| Remuneration and social security | 454/9 | €1,849 | €1,863 | +€14 | +0.8% |
| Other amounts payable | 47/48 | €139,073 | €112,787 | -€26,286 | -18.9% |
| Accrued charges and deferred income | 492/3 | €178 | - | -€178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,316 | €32,767 | +€3,451 | +11.8% |
| Other operating charges | 640/8 | €1,380 | €383 | -€997 | -72.3% |
| Non-recurring operating charges | 66A | €112 | - | -€112 | |
| Gross operating margin | 9900 | €78,644 | €71,157 | -€7,486 | -9.5% |
| Operating profit (loss) | 9901 | €47,836 | €38,008 | -€9,828 | -20.5% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €267 | €101 | -€166 | -62.3% |
| Recurring financial charges | 65 | €267 | €101 | -€166 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | €47,569 | €37,917 | -€9,652 | -20.3% |
| Income taxes | 67/77 | €11,732 | €9,789 | -€1,944 | -16.6% |
| Profit (loss) for the period | 9904 | €35,837 | €28,129 | -€7,708 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,837 | €28,129 | -€7,708 | -21.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.