BEN & HET: 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 & HET
Largest movements
- Tangible fixed assets -€14,521
down €14,521 (-17.8%), from €81,549 to €67,029
of which Land and buildings: -€9,442
- Receivables within one year +€13,807
up €13,807 (+60.8%), from €22,713 to €36,519
of which Trade receivables: +€13,922
- Cash +€4,287
up €4,287 (+19.2%), from €22,369 to €26,656
mainly Depreciation (+€17,320) and Other debts (+€8,832)
- Other debts +€8,832
up €8,832 (+33.7%), from €26,190 to €35,022
- Debts after one year -€4,730
down €4,730 (-85.6%), from €5,527 to €798
- Tax, wage and social debts -€1,559
down €1,559 (-40.5%), from €3,853 to €2,295
of which Remuneration and social security: -€1,731
- Staff costs +€3,605
up €3,605 (+14.1%), from €25,595 to €29,201
- Depreciation -€1,953
down €1,953 (-10.1%), from €19,273 to €17,320
- Gross operating margin -€1,172
down €1,172 (-1.9%), from €62,497 to €61,325
- Taxes -€797
down €797 (-47.8%), from €1,666 to €869
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 | €130,985 | €133,480 | +€2,495 | +1.9% |
| Fixed assets | 21/28 | €81,549 | €67,029 | -€14,521 | -17.8% |
| Tangible fixed assets | 22/27 | €81,549 | €67,029 | -€14,521 | -17.8% |
| Land and buildings | 22 | €65,016 | €55,575 | -€9,442 | -14.5% |
| Plant, machinery and equipment | 23 | €9,571 | €9,697 | +€126 | +1.3% |
| Furniture and vehicles | 24 | €6,462 | €1,424 | -€5,038 | -78.0% |
| Other tangible fixed assets | 26 | €500 | €333 | -€167 | -33.3% |
| Current assets | 29/58 | €49,436 | €66,452 | +€17,016 | +34.4% |
| Stocks and contracts in progress | 3 | €4,257 | €3,167 | -€1,090 | -25.6% |
| Stocks | 30/36 | €4,257 | €3,167 | -€1,090 | -25.6% |
| Amounts receivable within one year | 40/41 | €22,713 | €36,519 | +€13,807 | +60.8% |
| Trade receivables | 40 | €18,554 | €32,475 | +€13,922 | +75.0% |
| Other amounts receivable | 41 | €4,159 | €4,044 | -€115 | -2.8% |
| Cash at bank and in hand | 54/58 | €22,369 | €26,656 | +€4,287 | +19.2% |
| Deferred charges and accrued income | 490/1 | €98 | €110 | +€12 | +12.0% |
| Total equity and liabilities | 10/49 | €130,985 | €133,480 | +€2,495 | +1.9% |
| Equity | 10/15 | €80,691 | €81,085 | +€393 | +0.5% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €22,153 | €22,153 | = | 0.0% |
| Distributable reserves | 133 | €22,153 | €22,153 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,539 | €3,932 | +€393 | +11.1% |
| Amounts payable | 17/49 | €50,294 | €52,396 | +€2,102 | +4.2% |
| Amounts payable after more than one year | 17 | €5,527 | €798 | -€4,730 | -85.6% |
| Financial debts | 170/4 | €5,527 | €798 | -€4,730 | -85.6% |
| Amounts payable within one year | 42/48 | €44,767 | €51,598 | +€6,832 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €4,636 | €4,730 | +€94 | +2.0% |
| Trade debts | 44 | €10,088 | €9,552 | -€536 | -5.3% |
| Suppliers | 440/4 | €10,088 | €9,552 | -€536 | -5.3% |
| Taxes, remuneration and social security | 45 | €3,853 | €2,295 | -€1,559 | -40.5% |
| Taxes | 450/3 | €685 | €857 | +€173 | +25.2% |
| Remuneration and social security | 454/9 | €3,169 | €1,437 | -€1,731 | -54.6% |
| Other amounts payable | 47/48 | €26,190 | €35,022 | +€8,832 | +33.7% |
| Remuneration, social security and pensions | 62 | €25,595 | €29,201 | +€3,605 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,273 | €17,320 | -€1,953 | -10.1% |
| Other operating charges | 640/8 | €7,081 | €6,546 | -€535 | -7.6% |
| Gross operating margin | 9900 | €62,497 | €61,325 | -€1,172 | -1.9% |
| Operating profit (loss) | 9901 | €10,547 | €8,258 | -€2,289 | -21.7% |
| Financial income | 75/76B | €101 | €40 | -€61 | -60.3% |
| Recurring financial income | 75 | €101 | €40 | -€61 | -60.3% |
| Financial charges | 65/66B | €642 | €1,036 | +€394 | +61.4% |
| Recurring financial charges | 65 | €642 | €1,036 | +€394 | +61.4% |
| Profit (loss) for the period before taxes | 9903 | €10,006 | €7,262 | -€2,744 | -27.4% |
| Income taxes | 67/77 | €1,666 | €869 | -€797 | -47.8% |
| Profit (loss) for the period | 9904 | €8,340 | €6,393 | -€1,947 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,340 | €6,393 | -€1,947 | -23.3% |
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 9 October 2026 via checked.be.