BEN ECO: 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 ECO
Largest movements
- Cash +€5,243
up €5,243 (+2,423%), from €216 to €5,459
mainly Receivables within one year (+€4,830) and Tax, wage and social debts (+€3,345)
- Receivables within one year -€4,830
down €4,830 (-92.0%), from €5,250 to €420
of which Trade receivables: -€5,000
- Other debts -€6,170
down €6,170 (-12.9%), from €47,986 to €41,816
- Tax, wage and social debts +€3,345
up €3,345 (+560%), from €597 to €3,942
- Trade debts +€1,970
up €1,970 (+340%), from €580 to €2,550
- Reserves +€1,206
up €1,206 (+92.6%), from €1,303 to €2,509
- Financial charges +€4,450
up €4,450 (+5,094%), from €87 to €4,537
- Gross operating margin +€3,268
up €3,268 (+113%), from €2,881 to €6,150
- Depreciation -€1,050
down €1,050 (-100%), from €1,050 to €0
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.
Derived cash bridge
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 | €54,966 | €55,379 | +€413 | +0.8% |
| Fixed assets | 21/28 | €49,500 | €49,500 | = | 0.0% |
| Financial fixed assets | 28 | €49,500 | €49,500 | = | 0.0% |
| Current assets | 29/58 | €5,466 | €5,879 | +€413 | +7.6% |
| Amounts receivable within one year | 40/41 | €5,250 | €420 | -€4,830 | -92.0% |
| Trade receivables | 40 | €5,000 | €0 | -€5,000 | -100% |
| Other amounts receivable | 41 | €250 | €420 | +€170 | +68.0% |
| Cash at bank and in hand | 54/58 | €216 | €5,459 | +€5,243 | +2,423% |
| Total equity and liabilities | 10/49 | €54,966 | €55,379 | +€413 | +0.8% |
| Equity | 10/15 | €5,803 | €7,009 | +€1,206 | +20.8% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €1,303 | €2,509 | +€1,206 | +92.6% |
| Distributable reserves | 133 | €1,303 | €2,509 | +€1,206 | +92.6% |
| Amounts payable | 17/49 | €49,163 | €48,370 | -€793 | -1.6% |
| Amounts payable within one year | 42/48 | €49,163 | €48,308 | -€855 | -1.7% |
| Trade debts | 44 | €580 | €2,550 | +€1,970 | +340% |
| Suppliers | 440/4 | €580 | €2,550 | +€1,970 | +340% |
| Taxes, remuneration and social security | 45 | €597 | €3,942 | +€3,345 | +560% |
| Taxes | 450/3 | €597 | €3,942 | +€3,345 | +560% |
| Other amounts payable | 47/48 | €47,986 | €41,816 | -€6,170 | -12.9% |
| Accrued charges and deferred income | 492/3 | - | €62 | +€62 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,050 | €0 | -€1,050 | -100% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €2,881 | €6,150 | +€3,268 | +113% |
| Operating profit (loss) | 9901 | €1,769 | €6,088 | +€4,318 | +244% |
| Financial charges | 65/66B | €87 | €4,537 | +€4,450 | +5,094% |
| Recurring financial charges | 65 | €87 | €4,537 | +€4,450 | +5,094% |
| Profit (loss) for the period before taxes | 9903 | €1,682 | €1,550 | -€131 | -7.8% |
| Income taxes | 67/77 | €379 | €344 | -€35 | -9.2% |
| Profit (loss) for the period | 9904 | €1,303 | €1,206 | -€97 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,303 | €1,206 | -€97 | -7.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.