BEN'S AND 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'S AND CO
Largest movements
- Cash -€23,587
down €23,587 (-14.8%), from €159,229 to €135,642
mainly Trade debts (-€24,191) and Net result for the year (-€12,729)
- Deferred charges and accrued income -€8,274
down €8,274 (-35.5%), from €23,305 to €15,030
- Trade debts -€24,191
down €24,191 (-57.7%), from €41,937 to €17,745
- Profit (loss) carried forward -€12,729
down €12,729 (-12.5%), from €101,598 to €88,870
- Tax, wage and social debts +€10,364
up €10,364 (+45.0%), from €23,019 to €33,383
of which Taxes: +€7,669
- Other debts -€10,000
down €10,000 (-95.8%), from €10,438 to €438
- Gross operating margin -€24,179
down €24,179 (-31.8%), from €75,968 to €51,789
- Staff costs +€6,351
up €6,351 (+12.1%), from €52,585 to €58,936
- Taxes -€4,241
down €4,241 (-92.1%), from €4,607 to €366
- Financial income -€1,892
down €1,892 (-21.3%), from €8,876 to €6,984
- Financial charges +€1,090
up €1,090 (+39.2%), from €2,780 to €3,870
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 | €386,443 | €349,887 | -€36,556 | -9.5% |
| Fixed assets | 21/28 | €16,115 | €13,163 | -€2,952 | -18.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €16,035 | €13,084 | -€2,952 | -18.4% |
| Furniture and vehicles | 24 | €1,040 | €654 | -€386 | -37.1% |
| Other tangible fixed assets | 26 | €14,996 | €12,430 | -€2,566 | -17.1% |
| Financial fixed assets | 28 | €79 | €79 | = | 0.0% |
| Current assets | 29/58 | €370,328 | €336,724 | -€33,604 | -9.1% |
| Stocks and contracts in progress | 3 | €113,094 | €111,651 | -€1,443 | -1.3% |
| Stocks | 30/36 | €113,094 | €111,651 | -€1,443 | -1.3% |
| Amounts receivable within one year | 40/41 | €74,702 | €74,402 | -€300 | -0.4% |
| Trade receivables | 40 | €69,636 | €71,466 | +€1,830 | +2.6% |
| Other amounts receivable | 41 | €5,066 | €2,935 | -€2,131 | -42.1% |
| Cash at bank and in hand | 54/58 | €159,229 | €135,642 | -€23,587 | -14.8% |
| Deferred charges and accrued income | 490/1 | €23,305 | €15,030 | -€8,274 | -35.5% |
| Total equity and liabilities | 10/49 | €386,443 | €349,887 | -€36,556 | -9.5% |
| Equity | 10/15 | €311,050 | €298,321 | -€12,729 | -4.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €190,859 | €190,859 | = | 0.0% |
| Distributable reserves | 133 | €190,859 | €190,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,598 | €88,870 | -€12,729 | -12.5% |
| Amounts payable | 17/49 | €75,394 | €51,567 | -€23,827 | -31.6% |
| Amounts payable within one year | 42/48 | €75,394 | €51,567 | -€23,827 | -31.6% |
| Trade debts | 44 | €41,937 | €17,745 | -€24,191 | -57.7% |
| Suppliers | 440/4 | €41,937 | €17,745 | -€24,191 | -57.7% |
| Taxes, remuneration and social security | 45 | €23,019 | €33,383 | +€10,364 | +45.0% |
| Taxes | 450/3 | €11,982 | €19,651 | +€7,669 | +64.0% |
| Remuneration and social security | 454/9 | €11,037 | €13,732 | +€2,695 | +24.4% |
| Other amounts payable | 47/48 | €10,438 | €438 | -€10,000 | -95.8% |
| Non-recurring operating income | 76A | €20,661 | - | -€20,661 | |
| Remuneration, social security and pensions | 62 | €52,585 | €58,936 | +€6,351 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,769 | €3,760 | -€9 | -0.2% |
| Other operating charges | 640/8 | €5,449 | €4,571 | -€878 | -16.1% |
| Gross operating margin | 9900 | €75,968 | €51,789 | -€24,179 | -31.8% |
| Operating profit (loss) | 9901 | €14,165 | -€15,477 | -€29,642 | |
| Financial income | 75/76B | €8,876 | €6,984 | -€1,892 | -21.3% |
| Recurring financial income | 75 | €8,876 | €6,984 | -€1,892 | -21.3% |
| Financial charges | 65/66B | €2,780 | €3,870 | +€1,090 | +39.2% |
| Recurring financial charges | 65 | €2,780 | €3,870 | +€1,090 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | €20,261 | -€12,363 | -€32,625 | |
| Income taxes | 67/77 | €4,607 | €366 | -€4,241 | -92.1% |
| Profit (loss) for the period | 9904 | €15,655 | -€12,729 | -€28,383 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,655 | -€12,729 | -€28,383 |
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 29 October 2026 via checked.be.