Ben et Pierre: 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 et Pierre
Largest movements
- Tangible fixed assets -€4,611
down €4,611 (-58.2%), from €7,918 to €3,307
of which Plant, machinery and equipment: -€4,611
- Cash +€1,156
up €1,156 (+23.0%), from €5,026 to €6,182
mainly Depreciation (+€4,867) and Tax, wage and social debts (+€1,315)
- Receivables within one year +€275
up €275 (+23.4%), from €1,176 to €1,451
- Profit (loss) carried forward -€4,496
down €4,496 (-48.9%), from -€9,203 to -€13,699
- Tax, wage and social debts +€1,315
up €1,315 (+51.6%), from €2,551 to €3,866
- Purchases and services -€8,488
down €8,488 (-18.3%), from €46,364 to €37,876
- Gross operating margin +€5,129
up €5,129, from -€4,102 to €1,027
- Turnover -€3,358
down €3,358 (-7.9%), from €42,261 to €38,903
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 | €14,120 | €10,939 | -€3,181 | -22.5% |
| Fixed assets | 21/28 | €7,918 | €3,307 | -€4,611 | -58.2% |
| Tangible fixed assets | 22/27 | €7,918 | €3,307 | -€4,611 | -58.2% |
| Plant, machinery and equipment | 23 | €7,331 | €2,720 | -€4,611 | -62.9% |
| Furniture and vehicles | 24 | €587 | €587 | -€0 | -0.1% |
| Current assets | 29/58 | €6,202 | €7,632 | +€1,430 | +23.1% |
| Amounts receivable within one year | 40/41 | €1,176 | €1,451 | +€275 | +23.4% |
| Other amounts receivable | 41 | €1,176 | €1,451 | +€275 | +23.4% |
| Cash at bank and in hand | 54/58 | €5,026 | €6,182 | +€1,156 | +23.0% |
| Total equity and liabilities | 10/49 | €14,120 | €10,939 | -€3,181 | -22.5% |
| Equity | 10/15 | €11,569 | €7,073 | -€4,496 | -38.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €10,772 | €10,772 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €539 | €539 | -€0 | -0.1% |
| Reserves not available under the articles | 1311 | €539 | €539 | -€0 | -0.1% |
| Distributable reserves | 133 | €10,233 | €10,233 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€9,203 | -€13,699 | -€4,496 | -48.9% |
| Amounts payable | 17/49 | €2,551 | €3,866 | +€1,315 | +51.6% |
| Amounts payable within one year | 42/48 | €2,551 | €3,866 | +€1,315 | +51.6% |
| Taxes, remuneration and social security | 45 | €2,551 | €3,866 | +€1,315 | +51.6% |
| Taxes | 450/3 | €2,551 | €3,866 | +€1,315 | +51.6% |
| Turnover | 70 | €42,261 | €38,903 | -€3,358 | -7.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €46,364 | €37,876 | -€8,488 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,609 | €4,867 | +€258 | +5.6% |
| Other operating charges | 640/8 | €492 | €655 | +€163 | +33.1% |
| Gross operating margin | 9900 | -€4,102 | €1,027 | +€5,129 | |
| Operating profit (loss) | 9901 | -€9,203 | -€4,496 | +€4,707 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,203 | -€4,496 | +€4,707 | +51.2% |
| Profit (loss) for the period | 9904 | -€9,203 | -€4,496 | +€4,707 | +51.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,203 | -€4,496 | +€4,707 | +51.2% |
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 24 October 2026 via checked.be.