Ben Engineering: 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 Engineering
Largest movements
- Cash -€10,653
down €10,653 (-74.0%), from €14,393 to €3,740
mainly Investment in fixed assets (net) (-€6,322) and Net result for the year (-€2,815)
- Tangible fixed assets +€5,748
new in 2025: €5,748
- Receivables within one year +€2,812
up €2,812 (+148.3%), from €1,896 to €4,708
of which Trade receivables: +€2,702
- Deferred charges and accrued income +€634
new in 2025: €634
- Formation expenses -€348
down €348 (-22.8%), from €1,525 to €1,177
- Profit (loss) carried forward -€2,815
down €2,815, from €199 to -€2,616
- Trade debts +€1,214
up €1,214 (+963.5%), from €126 to €1,340
- Tax, wage and social debts -€313
down €313 (-6.0%), from €5,189 to €4,876
- Gross operating margin -€15,702
down €15,702, from €14,476 to -€1,226
- Taxes -€3,823
down €3,823 (-99.9%), from €3,825 to €2
- Depreciation +€709
up €709 (+332.9%), from €213 to €922
- Financial charges +€216
up €216 (+415.4%), from €52 to €268
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 | €17,814 | €16,007 | -€1,807 | -10.1% |
| Formation expenses | 20 | €1,525 | €1,177 | -€348 | -22.8% |
| Fixed assets | 21/28 | - | €5,748 | +€5,748 | |
| Tangible fixed assets | 22/27 | - | €5,748 | +€5,748 | |
| Plant, machinery and equipment | 23 | - | €2,328 | +€2,328 | |
| Furniture and vehicles | 24 | - | €1,216 | +€1,216 | |
| Other tangible fixed assets | 26 | - | €2,204 | +€2,204 | |
| Current assets | 29/58 | €16,289 | €9,082 | -€7,207 | -44.2% |
| Amounts receivable within one year | 40/41 | €1,896 | €4,708 | +€2,812 | +148.3% |
| Trade receivables | 40 | €1,896 | €4,598 | +€2,702 | +142.5% |
| Other amounts receivable | 41 | - | €110 | +€110 | |
| Cash at bank and in hand | 54/58 | €14,393 | €3,740 | -€10,653 | -74.0% |
| Deferred charges and accrued income | 490/1 | - | €634 | +€634 | |
| Total equity and liabilities | 10/49 | €17,814 | €16,007 | -€1,807 | -10.1% |
| Equity | 10/15 | €12,499 | €9,684 | -€2,815 | -22.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €9,800 | €9,800 | = | 0.0% |
| Distributable reserves | 133 | €9,800 | €9,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199 | -€2,616 | -€2,815 | |
| Amounts payable | 17/49 | €5,315 | €6,323 | +€1,008 | +19.0% |
| Amounts payable within one year | 42/48 | €5,315 | €6,216 | +€901 | +17.0% |
| Trade debts | 44 | €126 | €1,340 | +€1,214 | +963.5% |
| Suppliers | 440/4 | €126 | €1,340 | +€1,214 | +963.5% |
| Taxes, remuneration and social security | 45 | €5,189 | €4,876 | -€313 | -6.0% |
| Taxes | 450/3 | €5,189 | €4,876 | -€313 | -6.0% |
| Accrued charges and deferred income | 492/3 | - | €107 | +€107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213 | €922 | +€709 | +332.9% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €14,476 | -€1,226 | -€15,702 | |
| Operating profit (loss) | 9901 | €13,876 | -€2,548 | -€16,424 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €52 | €268 | +€216 | +415.4% |
| Recurring financial charges | 65 | €52 | €268 | +€216 | +415.4% |
| Profit (loss) for the period before taxes | 9903 | €13,824 | -€2,813 | -€16,637 | |
| Income taxes | 67/77 | €3,825 | €2 | -€3,823 | -99.9% |
| Profit (loss) for the period | 9904 | €9,999 | -€2,815 | -€12,814 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,999 | -€2,815 | -€12,814 |
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 11 October 2026 via checked.be.