BEN et CO: what changed
BEN et CO
Largest movements
- Tangible fixed assets -€4,093
down €4,093 (-35.8%), from €11,433 to €7,341
of which Furniture and vehicles: -€4,093
- Cash +€1,623
up €1,623 (+40.5%), from €4,004 to €5,626
mainly Depreciation (+€4,093) and Stocks and contracts (+€1,050)
- Stocks and contracts -€1,050
down €1,050 (-2.8%), from €37,847 to €36,797
- Trade debts -€3,733
no longer reported in 2025 (was €3,733)
- Tax, wage and social debts -€911
down €911 (-10.0%), from €9,082 to €8,171
of which Remuneration and social security: -€1,100
- Profit (loss) carried forward +€828
up €828 (+60.5%), from €1,368 to €2,196
- Turnover -€31,483
down €31,483 (-54.6%), from €57,673 to €26,190
- Purchases and services -€31,172
down €31,172 (-60.6%), from €51,426 to €20,254
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 | €53,851 | €50,475 | -€3,375 | -6.3% |
| Fixed assets | 21/28 | €11,984 | €7,892 | -€4,093 | -34.1% |
| Tangible fixed assets | 22/27 | €11,433 | €7,341 | -€4,093 | -35.8% |
| Furniture and vehicles | 24 | €5,460 | €1,368 | -€4,093 | -74.9% |
| Other tangible fixed assets | 26 | €5,973 | €5,973 | = | 0.0% |
| Financial fixed assets | 28 | €551 | €551 | = | 0.0% |
| Current assets | 29/58 | €41,867 | €42,584 | +€717 | +1.7% |
| Stocks and contracts in progress | 3 | €37,847 | €36,797 | -€1,050 | -2.8% |
| Stocks | 30/36 | €37,847 | €36,797 | -€1,050 | -2.8% |
| Amounts receivable within one year | 40/41 | €16 | €160 | +€144 | +924% |
| Other amounts receivable | 41 | €16 | €160 | +€144 | +924% |
| Cash at bank and in hand | 54/58 | €4,004 | €5,626 | +€1,623 | +40.5% |
| Total equity and liabilities | 10/49 | €53,851 | €50,475 | -€3,375 | -6.3% |
| Equity | 10/15 | €19,960 | €20,788 | +€828 | +4.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,368 | €2,196 | +€828 | +60.5% |
| Amounts payable | 17/49 | €33,890 | €29,687 | -€4,203 | -12.4% |
| Amounts payable within one year | 42/48 | €33,890 | €29,687 | -€4,203 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €21,076 | €21,516 | +€440 | +2.1% |
| Trade debts | 44 | €3,733 | - | -€3,733 | |
| Suppliers | 440/4 | €3,733 | - | -€3,733 | |
| Taxes, remuneration and social security | 45 | €9,082 | €8,171 | -€911 | -10.0% |
| Taxes | 450/3 | €2,982 | €3,171 | +€189 | +6.4% |
| Remuneration and social security | 454/9 | €6,100 | €5,000 | -€1,100 | -18.0% |
| Turnover | 70 | €57,673 | €26,190 | -€31,483 | -54.6% |
| Non-recurring operating income | 76A | €256 | - | -€256 | |
| Goods, raw materials, services and sundry goods | 60/61 | €51,426 | €20,254 | -€31,172 | -60.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,093 | €4,093 | = | 0.0% |
| Other operating charges | 640/8 | €619 | €698 | +€80 | +12.9% |
| Gross operating margin | 9900 | €6,503 | €5,936 | -€567 | -8.7% |
| Operating profit (loss) | 9901 | €1,792 | €1,145 | -€647 | -36.1% |
| Financial charges | 65/66B | €312 | €317 | +€6 | +1.8% |
| Recurring financial charges | 65 | €312 | €317 | +€6 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €1,480 | €828 | -€652 | -44.1% |
| Profit (loss) for the period | 9904 | €1,480 | €828 | -€652 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,480 | €828 | -€652 | -44.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.