BEN.NET: 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.NET
Largest movements
- Receivables within one year -€27,751
down €27,751 (-72.4%), from €38,342 to €10,591
of which Trade receivables: -€25,501
- Cash +€10,294
up €10,294 (+475.5%), from €2,165 to €12,460
mainly Receivables within one year (+€27,751) and Depreciation (+€4,886)
- Tangible fixed assets -€3,846
down €3,846 (-24.5%), from €15,714 to €11,869
of which Furniture and vehicles: -€3,730
- Stocks and contracts -€3,371
down €3,371 (-40.0%), from €8,430 to €5,059
- Trade debts -€15,939
down €15,939 (-78.0%), from €20,446 to €4,507
- Profit (loss) carried forward -€6,546
down €6,546, from €205 to -€6,341
- Tax, wage and social debts -€3,432
down €3,432 (-94.2%), from €3,643 to €211
- Other debts +€1,774
up €1,774 (+7.4%), from €23,928 to €25,701
- Gross operating margin -€16,250
down €16,250, from €15,538 to -€712
- Taxes -€3,573
down €3,573 (-98.1%), from €3,643 to €70
- Depreciation +€382
up €382 (+8.5%), from €4,504 to €4,886
- Other operating charges +€237
up €237 (+42.5%), from €559 to €796
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 | €65,722 | €41,578 | -€24,144 | -36.7% |
| Fixed assets | 21/28 | €16,396 | €12,550 | -€3,846 | -23.5% |
| Tangible fixed assets | 22/27 | €15,714 | €11,869 | -€3,846 | -24.5% |
| Land and buildings | 22 | €1,419 | €1,234 | -€185 | -13.0% |
| Plant, machinery and equipment | 23 | €525 | €784 | +€259 | +49.4% |
| Furniture and vehicles | 24 | €13,573 | €9,843 | -€3,730 | -27.5% |
| Other tangible fixed assets | 26 | €197 | €7 | -€190 | -96.3% |
| Financial fixed assets | 28 | €681 | €681 | = | 0.0% |
| Current assets | 29/58 | €49,326 | €29,028 | -€20,298 | -41.2% |
| Stocks and contracts in progress | 3 | €8,430 | €5,059 | -€3,371 | -40.0% |
| Stocks | 30/36 | €8,430 | €5,059 | -€3,371 | -40.0% |
| Amounts receivable within one year | 40/41 | €38,342 | €10,591 | -€27,751 | -72.4% |
| Trade receivables | 40 | €36,091 | €10,591 | -€25,501 | -70.7% |
| Other amounts receivable | 41 | €2,250 | - | -€2,250 | |
| Cash at bank and in hand | 54/58 | €2,165 | €12,460 | +€10,294 | +475.5% |
| Deferred charges and accrued income | 490/1 | €389 | €919 | +€530 | +136.1% |
| Total equity and liabilities | 10/49 | €65,722 | €41,578 | -€24,144 | -36.7% |
| Equity | 10/15 | €17,705 | €11,159 | -€6,546 | -37.0% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €11,250 | €11,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,250 | €1,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,250 | €1,250 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €205 | -€6,341 | -€6,546 | |
| Amounts payable | 17/49 | €48,017 | €30,419 | -€17,598 | -36.6% |
| Amounts payable within one year | 42/48 | €48,017 | €30,419 | -€17,598 | -36.6% |
| Trade debts | 44 | €20,446 | €4,507 | -€15,939 | -78.0% |
| Suppliers | 440/4 | €20,446 | €4,507 | -€15,939 | -78.0% |
| Taxes, remuneration and social security | 45 | €3,643 | €211 | -€3,432 | -94.2% |
| Taxes | 450/3 | €3,643 | €211 | -€3,432 | -94.2% |
| Other amounts payable | 47/48 | €23,928 | €25,701 | +€1,774 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,504 | €4,886 | +€382 | +8.5% |
| Other operating charges | 640/8 | €559 | €796 | +€237 | +42.5% |
| Non-recurring operating charges | 66A | €133 | - | -€133 | |
| Gross operating margin | 9900 | €15,538 | -€712 | -€16,250 | |
| Operating profit (loss) | 9901 | €10,342 | -€6,395 | -€16,737 | |
| Financial income | 75/76B | €41 | €5 | -€36 | -87.0% |
| Recurring financial income | 75 | €41 | €5 | -€36 | -87.0% |
| Financial charges | 65/66B | €149 | €87 | -€62 | -41.7% |
| Recurring financial charges | 65 | €149 | €87 | -€62 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €10,234 | -€6,477 | -€16,710 | |
| Income taxes | 67/77 | €3,643 | €70 | -€3,573 | -98.1% |
| Profit (loss) for the period | 9904 | €6,591 | -€6,546 | -€13,137 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,591 | -€6,546 | -€13,137 |
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 2 October 2026 via checked.be.