BEN MNGMT: 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 MNGMT
Largest movements
- Cash +€464,999
up €464,999 (+90885.9%), from €512 to €465,511
mainly Net result for the year (+€463,332) and Other debts (+€456,945)
- Other debts +€456,945
up €456,945 (+5202.2%), from €8,784 to €465,729
- Profit (loss) carried forward +€11,332
up €11,332, from -€10,992 to €340
- Financial income +€465,750
new in 2025: €465,750
- Gross operating margin +€5,299
up €5,299 (+69.5%), from -€7,621 to -€2,322
- Purchases and services -€5,299
down €5,299 (-69.5%), from €7,621 to €2,322
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 | €697 | €467,819 | +€467,122 | +67019.0% |
| Fixed assets | 21/28 | - | €1,000 | +€1,000 | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €697 | €466,819 | +€466,122 | +66875.5% |
| Amounts receivable within one year | 40/41 | €185 | €1,308 | +€1,123 | +605.7% |
| Trade receivables | 40 | - | €957 | +€957 | |
| Other amounts receivable | 41 | €185 | €351 | +€165 | +89.2% |
| Cash at bank and in hand | 54/58 | €512 | €465,511 | +€464,999 | +90885.9% |
| Total equity and liabilities | 10/49 | €697 | €467,819 | +€467,122 | +67019.0% |
| Equity | 10/15 | -€9,992 | €1,340 | +€11,332 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,992 | €340 | +€11,332 | |
| Amounts payable | 17/49 | €10,689 | €466,479 | +€455,790 | +4264.0% |
| Amounts payable within one year | 42/48 | €10,689 | €466,479 | +€455,790 | +4264.0% |
| Trade debts | 44 | €1,906 | €750 | -€1,156 | -60.6% |
| Suppliers | 440/4 | €1,906 | €750 | -€1,156 | -60.6% |
| Other amounts payable | 47/48 | €8,784 | €465,729 | +€456,945 | +5202.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,621 | €2,322 | -€5,299 | -69.5% |
| Gross operating margin | 9900 | -€7,621 | -€2,322 | +€5,299 | +69.5% |
| Operating profit (loss) | 9901 | -€7,621 | -€2,322 | +€5,299 | +69.5% |
| Financial income | 75/76B | - | €465,750 | +€465,750 | |
| Recurring financial income | 75 | - | €465,750 | +€465,750 | |
| Financial charges | 65/66B | €60 | €96 | +€36 | +60.0% |
| Recurring financial charges | 65 | €60 | €96 | +€36 | +60.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,681 | €463,332 | +€471,013 | |
| Profit (loss) for the period | 9904 | -€7,681 | €463,332 | +€471,013 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,681 | €463,332 | +€471,013 |
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 3 October 2026 via checked.be.