BEN HUR: what changed
Two fiscal 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 HUR
Largest movements
- Tangible fixed assets -€52,931
down €52,931 (-6.4%), from €831,447 to €778,516
of which Land and buildings: -€27,379
- Cash -€13,669
down €13,669 (-15.5%), from €88,131 to €74,462
mainly Net result for the year (-€64,507) and Other debts (-€2,093)
- Profit (loss) carried forward -€64,507
down €64,507 (-9.0%), from -€715,567 to -€780,074
- Gross operating margin +€43,389
up €43,389, from -€18,013 to €25,376
- Staff costs +€4,746
up €4,746 (+14.9%), from €31,842 to €36,588
- Taxes +€1,384
no longer reported in 2025 (was -€1,384)
- Other operating charges -€1,157
no longer reported in 2025 (was €1,157)
- Depreciation -€778
down €778 (-1.4%), from €53,709 to €52,931
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 | €1,023,578 | €956,978 | -€66,600 | -6.5% |
| Fixed assets | 21/28 | €831,447 | €778,516 | -€52,931 | -6.4% |
| Tangible fixed assets | 22/27 | €831,447 | €778,516 | -€52,931 | -6.4% |
| Land and buildings | 22 | €751,809 | €724,430 | -€27,379 | -3.6% |
| Furniture and vehicles | 24 | €79,639 | €54,086 | -€25,553 | -32.1% |
| Current assets | 29/58 | €192,131 | €178,462 | -€13,669 | -7.1% |
| Amounts receivable within one year | 40/41 | €104,000 | €104,000 | = | 0.0% |
| Other amounts receivable | 41 | €104,000 | €104,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €88,131 | €74,462 | -€13,669 | -15.5% |
| Total equity and liabilities | 10/49 | €1,023,578 | €956,978 | -€66,600 | -6.5% |
| Equity | 10/15 | -€709,367 | -€773,874 | -€64,507 | -9.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,350 | €12,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€715,567 | -€780,074 | -€64,507 | -9.0% |
| Amounts payable | 17/49 | €1,732,946 | €1,730,853 | -€2,093 | -0.1% |
| Amounts payable within one year | 42/48 | €1,732,946 | €1,730,853 | -€2,093 | -0.1% |
| Other amounts payable | 47/48 | €1,732,946 | €1,730,853 | -€2,093 | -0.1% |
| Remuneration, social security and pensions | 62 | €31,842 | €36,588 | +€4,746 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,709 | €52,931 | -€778 | -1.4% |
| Other operating charges | 640/8 | €1,157 | - | -€1,157 | |
| Gross operating margin | 9900 | -€18,013 | €25,376 | +€43,389 | |
| Operating profit (loss) | 9901 | -€104,721 | -€64,143 | +€40,578 | +38.7% |
| Financial charges | 65/66B | €348 | €364 | +€16 | +4.5% |
| Recurring financial charges | 65 | €348 | €364 | +€16 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€105,069 | -€64,507 | +€40,562 | +38.6% |
| Income taxes | 67/77 | -€1,384 | - | +€1,384 | |
| Profit (loss) for the period | 9904 | -€103,685 | -€64,507 | +€39,178 | +37.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€103,685 | -€64,507 | +€39,178 | +37.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.