BEN KHALIL: 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 KHALIL
Largest movements
- Receivables within one year -€45,500
down €45,500 (-45.9%), from €99,022 to €53,522
of which Trade receivables: -€39,661
- Tangible fixed assets +€8,152
up €8,152 (+18.9%), from €43,078 to €51,230
of which Furniture and vehicles: +€4,451
- Tax, wage and social debts -€59,096
down €59,096 (-85.1%), from €69,420 to €10,324
of which Remuneration and social security: -€61,968
- Profit (loss) carried forward +€11,370
up €11,370 (+15.7%), from €72,643 to €84,013
- Trade debts +€10,289
new in 2024: €10,289
- Turnover +€48,140
up €48,140 (+13.5%), from €356,265 to €404,405
- Purchases and services +€44,879
up €44,879 (+14.1%), from €319,194 to €364,073
- Staff costs -€20,190
down €20,190 (-44.6%), from €45,309 to €25,119
- Gross operating margin -€17,642
down €17,642 (-30.4%), from €57,974 to €40,332
- Depreciation -€7,382
down €7,382 (-88.6%), from €8,331 to €949
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.
Cash bridge derived
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 | €162,515 | €125,078 | -€37,437 | -23.0% |
| Fixed assets | 21/28 | €43,326 | €51,478 | +€8,152 | +18.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €43,078 | €51,230 | +€8,152 | +18.9% |
| Plant, machinery and equipment | 23 | €1,619 | €1,619 | = | 0.0% |
| Furniture and vehicles | 24 | €7,659 | €12,110 | +€4,451 | +58.1% |
| Other tangible fixed assets | 26 | €33,800 | €37,501 | +€3,700 | +10.9% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €119,189 | €73,600 | -€45,589 | -38.2% |
| Stocks and contracts in progress | 3 | €8,906 | €9,386 | +€480 | +5.4% |
| Stocks | 30/36 | €8,906 | €9,386 | +€480 | +5.4% |
| Amounts receivable within one year | 40/41 | €99,022 | €53,522 | -€45,500 | -45.9% |
| Trade receivables | 40 | €70,576 | €30,915 | -€39,661 | -56.2% |
| Other amounts receivable | 41 | €28,445 | €22,607 | -€5,838 | -20.5% |
| Cash at bank and in hand | 54/58 | €10,617 | €10,048 | -€569 | -5.4% |
| Deferred charges and accrued income | 490/1 | €644 | €644 | = | 0.0% |
| Total equity and liabilities | 10/49 | €162,515 | €125,078 | -€37,437 | -23.0% |
| Equity | 10/15 | €93,095 | €104,464 | +€11,370 | +12.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,643 | €84,013 | +€11,370 | +15.7% |
| Amounts payable | 17/49 | €69,420 | €20,614 | -€48,807 | -70.3% |
| Amounts payable within one year | 42/48 | €69,420 | €20,614 | -€48,807 | -70.3% |
| Trade debts | 44 | - | €10,289 | +€10,289 | |
| Suppliers | 440/4 | - | €10,289 | +€10,289 | |
| Taxes, remuneration and social security | 45 | €69,420 | €10,324 | -€59,096 | -85.1% |
| Taxes | 450/3 | €4,800 | €7,672 | +€2,872 | +59.8% |
| Remuneration and social security | 454/9 | €64,620 | €2,652 | -€61,968 | -95.9% |
| Turnover | 70 | €356,265 | €404,405 | +€48,140 | +13.5% |
| Non-recurring operating income | 76A | €20,902 | - | -€20,902 | |
| Goods, raw materials, services and sundry goods | 60/61 | €319,194 | €364,073 | +€44,879 | +14.1% |
| Remuneration, social security and pensions | 62 | €45,309 | €25,119 | -€20,190 | -44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,331 | €949 | -€7,382 | -88.6% |
| Other operating charges | 640/8 | €2,229 | €2,395 | +€166 | +7.4% |
| Gross operating margin | 9900 | €57,974 | €40,332 | -€17,642 | -30.4% |
| Operating profit (loss) | 9901 | €2,104 | €11,870 | +€9,765 | +464.0% |
| Financial income | 75/76B | - | €1,090 | +€1,090 | |
| Recurring financial income | 75 | - | €1,090 | +€1,090 | |
| Financial charges | 65/66B | €817 | €1,590 | +€773 | +94.6% |
| Recurring financial charges | 65 | €817 | €1,590 | +€773 | +94.6% |
| Profit (loss) for the period before taxes | 9903 | €1,287 | €11,370 | +€10,083 | +783.3% |
| Profit (loss) for the period | 9904 | €1,287 | €11,370 | +€10,083 | +783.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,287 | €11,370 | +€10,083 | +783.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.