BEN M & CO: 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 M & CO
Largest movements
- Cash -€396
down €396 (-39.9%), from €993 to €597
mainly Tax, wage and social debts (-€6,736) and Net result for the year (-€234)
- Deferred charges and accrued income -€326
down €326 (-98.6%), from €330 to €5
- Tax, wage and social debts -€6,736
down €6,736 (-93.9%), from €7,176 to €441
- Other debts +€5,726
up €5,726 (+7,804%), from €73 to €5,799
- Trade debts +€522
up €522 (+16.5%), from €3,155 to €3,677
- Profit (loss) carried forward -€234
down €234 (-1.7%), from -€13,558 to -€13,792
- Staff costs -€6,563
down €6,563, from €6,510 to -€54
- Gross operating margin -€5,420
down €5,420 (-95.1%), from €5,701 to €280
- Other operating charges +€400
new in 2025: €400
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 | €1,846 | €1,124 | -€722 | -39.1% |
| Current assets | 29/58 | €1,846 | €1,124 | -€722 | -39.1% |
| Amounts receivable within one year | 40/41 | €523 | €523 | = | 0.0% |
| Trade receivables | 40 | €523 | €523 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €993 | €597 | -€396 | -39.9% |
| Deferred charges and accrued income | 490/1 | €330 | €5 | -€326 | -98.6% |
| Total equity and liabilities | 10/49 | €1,846 | €1,124 | -€722 | -39.1% |
| Equity | 10/15 | -€8,558 | -€8,792 | -€234 | -2.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,558 | -€13,792 | -€234 | -1.7% |
| Amounts payable | 17/49 | €10,405 | €9,917 | -€488 | -4.7% |
| Amounts payable within one year | 42/48 | €10,405 | €9,917 | -€488 | -4.7% |
| Trade debts | 44 | €3,155 | €3,677 | +€522 | +16.5% |
| Suppliers | 440/4 | €3,155 | €3,677 | +€522 | +16.5% |
| Taxes, remuneration and social security | 45 | €7,176 | €441 | -€6,736 | -93.9% |
| Remuneration and social security | 454/9 | €7,176 | €441 | -€6,736 | -93.9% |
| Other amounts payable | 47/48 | €73 | €5,799 | +€5,726 | +7,804% |
| Remuneration, social security and pensions | 62 | €6,510 | -€54 | -€6,563 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €5,701 | €280 | -€5,420 | -95.1% |
| Operating profit (loss) | 9901 | -€809 | -€65 | +€743 | +91.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €153 | €169 | +€15 | +10.1% |
| Recurring financial charges | 65 | €153 | €169 | +€15 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | -€962 | -€234 | +€728 | +75.7% |
| Profit (loss) for the period | 9904 | -€962 | -€234 | +€728 | +75.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€962 | -€234 | +€728 | +75.7% |
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 23 October 2026 via checked.be.