BEN DECOUPE: 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 DECOUPE
Largest movements
- Receivables within one year -€66,813
down €66,813 (-57.5%), from €116,193 to €49,380
of which Trade receivables: -€66,799
- Tangible fixed assets -€8,011
down €8,011 (-57.2%), from €13,996 to €5,986
of which Furniture and vehicles: -€7,410
- Cash +€2,886
up €2,886 (+20.2%), from €14,284 to €17,170
mainly Receivables within one year (+€66,813) and Tax, wage and social debts (+€22,171)
- Deferred charges and accrued income -€2,038
down €2,038 (-92.4%), from €2,207 to €169
- Advances received -€84,600
down €84,600 (-100.0%), from €84,600 to €0
- Tax, wage and social debts +€22,171
up €22,171 (+43.5%), from €51,001 to €73,173
of which Remuneration and social security: +€28,763
- Trade debts -€14,124
down €14,124 (-16.2%), from €87,072 to €72,948
- Profit (loss) carried forward +€7,683
up €7,683 (+7.1%), from -€108,885 to -€101,202
- Other debts -€5,107
down €5,107 (-23.7%), from €21,529 to €16,422
- Gross operating margin -€93,812
down €93,812 (-26.4%), from €355,242 to €261,430
- Staff costs -€61,922
down €61,922 (-20.8%), from €297,712 to €235,790
- Financial charges +€3,796
up €3,796 (+344.6%), from €1,102 to €4,898
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 | €147,780 | €73,804 | -€73,976 | -50.1% |
| Fixed assets | 21/28 | €15,096 | €7,086 | -€8,011 | -53.1% |
| Tangible fixed assets | 22/27 | €13,996 | €5,986 | -€8,011 | -57.2% |
| Plant, machinery and equipment | 23 | €1,740 | €1,139 | -€601 | -34.5% |
| Furniture and vehicles | 24 | €12,256 | €4,847 | -€7,410 | -60.5% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €132,684 | €66,718 | -€65,966 | -49.7% |
| Amounts receivable within one year | 40/41 | €116,193 | €49,380 | -€66,813 | -57.5% |
| Trade receivables | 40 | €116,178 | €49,380 | -€66,799 | -57.5% |
| Other amounts receivable | 41 | €15 | €0 | -€15 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,284 | €17,170 | +€2,886 | +20.2% |
| Deferred charges and accrued income | 490/1 | €2,207 | €169 | -€2,038 | -92.4% |
| Total equity and liabilities | 10/49 | €147,780 | €73,804 | -€73,976 | -50.1% |
| Equity | 10/15 | -€96,422 | -€88,739 | +€7,683 | +8.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,263 | €6,263 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,263 | €6,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,885 | -€101,202 | +€7,683 | +7.1% |
| Amounts payable | 17/49 | €244,202 | €162,543 | -€81,659 | -33.4% |
| Amounts payable within one year | 42/48 | €244,202 | €162,543 | -€81,659 | -33.4% |
| Trade debts | 44 | €87,072 | €72,948 | -€14,124 | -16.2% |
| Suppliers | 440/4 | €87,072 | €72,948 | -€14,124 | -16.2% |
| Advances received on contracts in progress | 46 | €84,600 | €0 | -€84,600 | -100.0% |
| Taxes, remuneration and social security | 45 | €51,001 | €73,173 | +€22,171 | +43.5% |
| Taxes | 450/3 | €13,874 | €7,283 | -€6,591 | -47.5% |
| Remuneration and social security | 454/9 | €37,127 | €65,890 | +€28,763 | +77.5% |
| Other amounts payable | 47/48 | €21,529 | €16,422 | -€5,107 | -23.7% |
| Remuneration, social security and pensions | 62 | €297,712 | €235,790 | -€61,922 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,242 | €8,011 | -€231 | -2.8% |
| Other operating charges | 640/8 | €3,266 | €5,089 | +€1,822 | +55.8% |
| Gross operating margin | 9900 | €355,242 | €261,430 | -€93,812 | -26.4% |
| Operating profit (loss) | 9901 | €46,022 | €12,541 | -€33,481 | -72.8% |
| Financial income | 75/76B | €0 | €40 | +€39 | +39430.0% |
| Recurring financial income | 75 | €0 | €40 | +€39 | +39430.0% |
| Financial charges | 65/66B | €1,102 | €4,898 | +€3,796 | +344.6% |
| Recurring financial charges | 65 | €1,102 | €4,898 | +€3,796 | +344.6% |
| Profit (loss) for the period before taxes | 9903 | €44,921 | €7,683 | -€37,238 | -82.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €44,921 | €7,683 | -€37,238 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,921 | €7,683 | -€37,238 | -82.9% |
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 10 October 2026 via checked.be.