BEN DESIGN SERVICES: what changed
Two fiscal 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 DESIGN SERVICES
Largest movements
- Cash +€2,519
up €2,519 (+100.8%), from €2,498 to €5,016
mainly Tax, wage and social debts (+€4,432) and Depreciation (+€2,104)
- Tangible fixed assets -€2,104
down €2,104 (-49.8%), from €4,222 to €2,118
- Receivables within one year +€1,833
up €1,833 (+2.6%), from €71,853 to €73,686
of which Trade receivables: +€5,265
- Trade debts -€4,433
down €4,433 (-45.7%), from €9,710 to €5,277
- Tax, wage and social debts +€4,432
up €4,432 (+30.5%), from €14,527 to €18,959
- Profit (loss) carried forward +€1,790
up €1,790 (+3.8%), from €46,735 to €48,525
- Gross operating margin -€6,060
down €6,060 (-23.6%), from €25,648 to €19,587
- Taxes -€1,458
down €1,458 (-24.8%), from €5,873 to €4,415
- Other operating charges +€856
up €856 (+26.4%), from €3,242 to €4,098
- Financial charges +€785
up €785 (+28.6%), from €2,743 to €3,528
- Depreciation +€466
up €466 (+28.4%), from €1,638 to €2,104
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,031 | €80,821 | +€1,789 | +2.3% |
| Fixed assets | 21/28 | €4,222 | €2,118 | -€2,104 | -49.8% |
| Tangible fixed assets | 22/27 | €4,222 | €2,118 | -€2,104 | -49.8% |
| Furniture and vehicles | 24 | €4,222 | €2,118 | -€2,104 | -49.8% |
| Current assets | 29/58 | €74,809 | €78,703 | +€3,893 | +5.2% |
| Amounts receivable within one year | 40/41 | €71,853 | €73,686 | +€1,833 | +2.6% |
| Trade receivables | 40 | €21,082 | €26,347 | +€5,265 | +25.0% |
| Other amounts receivable | 41 | €50,771 | €47,339 | -€3,432 | -6.8% |
| Cash at bank and in hand | 54/58 | €2,498 | €5,016 | +€2,519 | +100.8% |
| Deferred charges and accrued income | 490/1 | €459 | - | -€459 | |
| Total equity and liabilities | 10/49 | €79,031 | €80,821 | +€1,789 | +2.3% |
| Equity | 10/15 | €54,795 | €56,585 | +€1,790 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,735 | €48,525 | +€1,790 | +3.8% |
| Amounts payable | 17/49 | €24,237 | €24,236 | -€1 | 0.0% |
| Amounts payable within one year | 42/48 | €24,237 | €24,236 | -€1 | 0.0% |
| Trade debts | 44 | €9,710 | €5,277 | -€4,433 | -45.7% |
| Suppliers | 440/4 | €9,710 | €5,277 | -€4,433 | -45.7% |
| Taxes, remuneration and social security | 45 | €14,527 | €18,959 | +€4,432 | +30.5% |
| Taxes | 450/3 | €14,527 | €18,959 | +€4,432 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,638 | €2,104 | +€466 | +28.4% |
| Other operating charges | 640/8 | €3,242 | €4,098 | +€856 | +26.4% |
| Non-recurring operating charges | 66A | - | €3,655 | +€3,655 | |
| Gross operating margin | 9900 | €25,648 | €19,587 | -€6,060 | -23.6% |
| Operating profit (loss) | 9901 | €20,768 | €9,731 | -€11,038 | -53.1% |
| Financial income | 75/76B | €0 | €2 | +€2 | +661.3% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +661.3% |
| Financial charges | 65/66B | €2,743 | €3,528 | +€785 | +28.6% |
| Recurring financial charges | 65 | €2,743 | €3,528 | +€785 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €18,026 | €6,205 | -€11,821 | -65.6% |
| Income taxes | 67/77 | €5,873 | €4,415 | -€1,458 | -24.8% |
| Profit (loss) for the period | 9904 | €12,153 | €1,790 | -€10,362 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,153 | €1,790 | -€10,362 | -85.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.