BEN & JOEY: what changed
BEN & JOEY
Largest movements
- Tangible fixed assets +€29,317
new in 2025: €29,317
of which Furniture and vehicles: +€28,839
- Receivables within one year +€12,234
up €12,234 (+87.5%), from €13,987 to €26,220
of which Trade receivables: +€13,486
- Debts after one year +€22,856
new in 2025: €22,856
- Tax, wage and social debts +€6,723
up €6,723 (+3,361%), from €200 to €6,923
- Current portion of long-term debt +€6,391
new in 2025: €6,391
- Other debts +€4,634
up €4,634 (+265%), from €1,749 to €6,383
- Profit (loss) carried forward +€831
up €831 (+9.2%), from -€9,019 to -€8,187
- Depreciation +€5,971
up €5,971 (+1,714%), from €348 to €6,320
- Other operating charges +€5,865
up €5,865 (+161%), from €3,650 to €9,514
- Gross operating margin +€4,609
up €4,609 (+31.2%), from €14,771 to €19,381
- Financial charges +€2,087
up €2,087 (+333%), from €628 to €2,715
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,987 | €55,537 | +€41,551 | +297% |
| Fixed assets | 21/28 | - | €29,317 | +€29,317 | |
| Tangible fixed assets | 22/27 | - | €29,317 | +€29,317 | |
| Plant, machinery and equipment | 23 | - | €478 | +€478 | |
| Furniture and vehicles | 24 | - | €28,839 | +€28,839 | |
| Current assets | 29/58 | €13,987 | €26,220 | +€12,234 | +87.5% |
| Amounts receivable within one year | 40/41 | €13,987 | €26,220 | +€12,234 | +87.5% |
| Trade receivables | 40 | €7,127 | €20,613 | +€13,486 | +189% |
| Other amounts receivable | 41 | €6,860 | €5,607 | -€1,253 | -18.3% |
| Total equity and liabilities | 10/49 | €13,987 | €55,537 | +€41,551 | +297% |
| Equity | 10/15 | €9,581 | €10,413 | +€831 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,019 | -€8,187 | +€831 | +9.2% |
| Amounts payable | 17/49 | €4,405 | €45,124 | +€40,719 | +924% |
| Amounts payable after more than one year | 17 | - | €22,856 | +€22,856 | |
| Financial debts | 170/4 | - | €22,856 | +€22,856 | |
| Amounts payable within one year | 42/48 | €4,405 | €22,268 | +€17,863 | +406% |
| Current portion of amounts payable after more than one year | 42 | - | €6,391 | +€6,391 | |
| Financial debts | 43 | €2,456 | €2,572 | +€116 | +4.7% |
| Credit institutions | 430/8 | €2,456 | - | -€2,456 | |
| Other loans | 439 | - | €2,572 | +€2,572 | |
| Taxes, remuneration and social security | 45 | €200 | €6,923 | +€6,723 | +3,361% |
| Remuneration and social security | 454/9 | €200 | €6,923 | +€6,723 | +3,361% |
| Other amounts payable | 47/48 | €1,749 | €6,383 | +€4,634 | +265% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €348 | €6,320 | +€5,971 | +1,714% |
| Other operating charges | 640/8 | €3,650 | €9,514 | +€5,865 | +161% |
| Gross operating margin | 9900 | €14,771 | €19,381 | +€4,609 | +31.2% |
| Operating profit (loss) | 9901 | €10,773 | €3,546 | -€7,227 | -67.1% |
| Financial charges | 65/66B | €628 | €2,715 | +€2,087 | +333% |
| Recurring financial charges | 65 | €628 | €2,715 | +€2,087 | +333% |
| Profit (loss) for the period before taxes | 9903 | €10,145 | €831 | -€9,314 | -91.8% |
| Profit (loss) for the period | 9904 | €10,145 | €831 | -€9,314 | -91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,145 | €831 | -€9,314 | -91.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.