BEN & JAK: 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 & JAK
Largest movements
- Receivables within one year +€1,920
up €1,920 (+25.0%), from €7,675 to €9,595
of which Other amounts receivable: +€3,530
- Cash -€413
down €413 (-100%), from €413 to €0
mainly Debts after one year (-€24,585) and Tax, wage and social debts (-€1,967)
- Debts after one year -€24,585
down €24,585 (-2.3%), from €1.1m to €1.0m
of which Financial debts: -€32,756
- Profit (loss) carried forward +€23,541
up €23,541 (+2.1%), from -€1.1m to -€1.1m
- Short-term financial debts +€2,943
new in 2025: €2,943
- Trade debts +€1,998
up €1,998 (+12.4%), from €16,081 to €18,078
- Tax, wage and social debts -€1,967
down €1,967 (-52.7%), from €3,731 to €1,765
- Gross operating margin -€2,445
down €2,445 (-7.7%), from €31,756 to €29,311
- Other operating charges +€1,631
up €1,631 (+184%), from €887 to €2,519
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.
Derived cash bridge
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 | €8,089 | €9,595 | +€1,507 | +18.6% |
| Current assets | 29/58 | €8,089 | €9,595 | +€1,507 | +18.6% |
| Amounts receivable within one year | 40/41 | €7,675 | €9,595 | +€1,920 | +25.0% |
| Trade receivables | 40 | €7,675 | €6,066 | -€1,609 | -21.0% |
| Other amounts receivable | 41 | €0 | €3,530 | +€3,530 | |
| Cash at bank and in hand | 54/58 | €413 | €0 | -€413 | -100% |
| Total equity and liabilities | 10/49 | €8,089 | €9,595 | +€1,507 | +18.6% |
| Equity | 10/15 | -€1,106,710 | -€1,083,168 | +€23,541 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,125,310 | -€1,101,768 | +€23,541 | +2.1% |
| Amounts payable | 17/49 | €1,114,798 | €1,092,764 | -€22,035 | -2.0% |
| Amounts payable after more than one year | 17 | €1,058,985 | €1,034,400 | -€24,585 | -2.3% |
| Financial debts | 170/4 | €58,248 | €25,492 | -€32,756 | -56.2% |
| Other amounts payable | 178/9 | €1,000,737 | €1,008,907 | +€8,171 | +0.8% |
| Amounts payable within one year | 42/48 | €55,814 | €58,249 | +€2,435 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €36,002 | €35,463 | -€539 | -1.5% |
| Financial debts | 43 | - | €2,943 | +€2,943 | |
| Credit institutions | 430/8 | - | €2,943 | +€2,943 | |
| Trade debts | 44 | €16,081 | €18,078 | +€1,998 | +12.4% |
| Suppliers | 440/4 | €16,081 | €18,078 | +€1,998 | +12.4% |
| Taxes, remuneration and social security | 45 | €3,731 | €1,765 | -€1,967 | -52.7% |
| Taxes | 450/3 | €3,731 | €1,765 | -€1,967 | -52.7% |
| Accrued charges and deferred income | 492/3 | €0 | €115 | +€115 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €887 | €2,519 | +€1,631 | +184% |
| Non-recurring operating charges | 66A | €11,000 | €0 | -€11,000 | -100% |
| Gross operating margin | 9900 | €31,756 | €29,311 | -€2,445 | -7.7% |
| Operating profit (loss) | 9901 | €19,869 | €26,792 | +€6,924 | +34.8% |
| Financial income | 75/76B | €0 | €50 | +€50 | |
| Recurring financial income | 75 | €0 | €50 | +€50 | |
| Financial charges | 65/66B | €3,532 | €3,301 | -€232 | -6.6% |
| Recurring financial charges | 65 | €3,532 | €3,301 | -€232 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €16,337 | €23,541 | +€7,205 | +44.1% |
| Profit (loss) for the period | 9904 | €16,337 | €23,541 | +€7,205 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,337 | €23,541 | +€7,205 | +44.1% |
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 18 October 2026 via checked.be.