BEN PLAFONNAGE: 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 PLAFONNAGE
Largest movements
- Cash -€12,542
down €12,542 (-91.6%), from €13,690 to €1,148
mainly Net result for the year (-€9,782) and Receivables after one year (-€4,225)
- Receivables after one year +€4,225
new in 2024: €4,225
- Receivables within one year -€1,421
down €1,421 (-18.0%), from €7,913 to €6,492
of which Trade receivables: -€3,521
- Tangible fixed assets -€360
down €360 (-25.0%), from €1,440 to €1,080
- Profit (loss) carried forward -€9,782
down €9,782 (-64.0%), from €15,286 to €5,505
- Trade debts -€317
no longer reported in 2024 (was €317)
- Gross operating margin -€30,012
down €30,012, from €20,884 to -€9,128
- Taxes -€4,440
no longer reported in 2024 (was €4,440)
- Other operating charges -€516
down €516 (-67.5%), from €764 to €248
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.
Derived cash bridge
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 | €23,043 | €12,945 | -€10,098 | -43.8% |
| Fixed assets | 21/28 | €1,440 | €1,080 | -€360 | -25.0% |
| Tangible fixed assets | 22/27 | €1,440 | €1,080 | -€360 | -25.0% |
| Plant, machinery and equipment | 23 | €1,440 | €1,080 | -€360 | -25.0% |
| Current assets | 29/58 | €21,603 | €11,865 | -€9,738 | -45.1% |
| Amounts receivable after more than one year | 29 | - | €4,225 | +€4,225 | |
| Other amounts receivable | 291 | - | €4,225 | +€4,225 | |
| Amounts receivable within one year | 40/41 | €7,913 | €6,492 | -€1,421 | -18.0% |
| Trade receivables | 40 | €5,471 | €1,950 | -€3,521 | -64.4% |
| Other amounts receivable | 41 | €2,442 | €4,542 | +€2,100 | +86.0% |
| Cash at bank and in hand | 54/58 | €13,690 | €1,148 | -€12,542 | -91.6% |
| Total equity and liabilities | 10/49 | €23,043 | €12,945 | -€10,098 | -43.8% |
| Equity | 10/15 | €18,286 | €8,505 | -€9,782 | -53.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,286 | €5,505 | -€9,782 | -64.0% |
| Amounts payable | 17/49 | €4,757 | €4,440 | -€317 | -6.7% |
| Amounts payable within one year | 42/48 | €4,757 | €4,440 | -€317 | -6.7% |
| Trade debts | 44 | €317 | - | -€317 | |
| Suppliers | 440/4 | €317 | - | -€317 | |
| Taxes, remuneration and social security | 45 | €4,440 | €4,440 | = | 0.0% |
| Taxes | 450/3 | €4,440 | €4,440 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €360 | €360 | = | 0.0% |
| Other operating charges | 640/8 | €764 | €248 | -€516 | -67.5% |
| Gross operating margin | 9900 | €20,884 | -€9,128 | -€30,012 | |
| Operating profit (loss) | 9901 | €19,760 | -€9,736 | -€29,497 | |
| Financial charges | 65/66B | €34 | €45 | +€11 | +33.6% |
| Recurring financial charges | 65 | €34 | €45 | +€11 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | €19,726 | -€9,782 | -€29,508 | |
| Income taxes | 67/77 | €4,440 | - | -€4,440 | |
| Profit (loss) for the period | 9904 | €15,286 | -€9,782 | -€25,068 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,286 | -€9,782 | -€25,068 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.