BEN & SAM: 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 & SAM
Largest movements
- Cash +€37,823
up €37,823 (+700.7%), from €5,398 to €43,221
mainly Net result for the year (+€37,547) and Tax, wage and social debts (+€21,466)
- Receivables within one year +€10,056
up €10,056 (+18.7%), from €53,640 to €63,696
of which Other amounts receivable: +€15,000
- Tangible fixed assets -€6,048
down €6,048 (-97.9%), from €6,179 to €131
- Deferred charges and accrued income +€3,348
up €3,348 (+199.0%), from €1,683 to €5,031
- Reserves +€37,547
up €37,547 (+405.8%), from €9,253 to €46,799
- Tax, wage and social debts +€21,466
up €21,466 (+76.5%), from €28,043 to €49,509
of which Taxes: +€14,030
- Other debts -€18,903
down €18,903 (-97.2%), from €19,452 to €549
- Current portion of long-term debt +€8,616
new in 2025: €8,616
- Trade debts -€3,690
down €3,690 (-35.6%), from €10,357 to €6,667
- Gross operating margin +€41,247
up €41,247 (+40.9%), from €100,779 to €142,026
- Staff costs +€20,995
up €20,995 (+31.2%), from €67,384 to €88,378
- Taxes +€5,169
up €5,169 (+66.0%), from €7,837 to €13,006
- Depreciation -€4,051
down €4,051 (-93.7%), from €4,323 to €272
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 | €67,104 | €112,284 | +€45,179 | +67.3% |
| Fixed assets | 21/28 | €6,384 | €336 | -€6,048 | -94.7% |
| Tangible fixed assets | 22/27 | €6,179 | €131 | -€6,048 | -97.9% |
| Furniture and vehicles | 24 | €6,179 | €131 | -€6,048 | -97.9% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €60,720 | €111,948 | +€51,228 | +84.4% |
| Amounts receivable within one year | 40/41 | €53,640 | €63,696 | +€10,056 | +18.7% |
| Trade receivables | 40 | €53,640 | €48,696 | -€4,944 | -9.2% |
| Other amounts receivable | 41 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €5,398 | €43,221 | +€37,823 | +700.7% |
| Deferred charges and accrued income | 490/1 | €1,683 | €5,031 | +€3,348 | +199.0% |
| Total equity and liabilities | 10/49 | €67,104 | €112,284 | +€45,179 | +67.3% |
| Equity | 10/15 | €9,253 | €46,799 | +€37,547 | +405.8% |
| Reserves | 13 | €9,253 | €46,799 | +€37,547 | +405.8% |
| Distributable reserves | 133 | €9,253 | €46,799 | +€37,547 | +405.8% |
| Amounts payable | 17/49 | €57,852 | €65,484 | +€7,633 | +13.2% |
| Amounts payable within one year | 42/48 | €57,852 | €65,341 | +€7,490 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | - | €8,616 | +€8,616 | |
| Trade debts | 44 | €10,357 | €6,667 | -€3,690 | -35.6% |
| Suppliers | 440/4 | €10,357 | €6,667 | -€3,690 | -35.6% |
| Taxes, remuneration and social security | 45 | €28,043 | €49,509 | +€21,466 | +76.5% |
| Taxes | 450/3 | €16,975 | €31,005 | +€14,030 | +82.6% |
| Remuneration and social security | 454/9 | €11,067 | €18,504 | +€7,436 | +67.2% |
| Other amounts payable | 47/48 | €19,452 | €549 | -€18,903 | -97.2% |
| Accrued charges and deferred income | 492/3 | - | €143 | +€143 | |
| Remuneration, social security and pensions | 62 | €67,384 | €88,378 | +€20,995 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,323 | €272 | -€4,051 | -93.7% |
| Other operating charges | 640/8 | €1,000 | €882 | -€118 | -11.8% |
| Gross operating margin | 9900 | €100,779 | €142,026 | +€41,247 | +40.9% |
| Operating profit (loss) | 9901 | €28,072 | €52,493 | +€24,421 | +87.0% |
| Financial income | 75/76B | €45 | €9 | -€36 | -79.6% |
| Recurring financial income | 75 | €45 | €9 | -€36 | -79.6% |
| Financial charges | 65/66B | €2,223 | €1,950 | -€273 | -12.3% |
| Recurring financial charges | 65 | €2,223 | €1,950 | -€273 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €25,895 | €50,552 | +€24,658 | +95.2% |
| Income taxes | 67/77 | €7,837 | €13,006 | +€5,169 | +66.0% |
| Profit (loss) for the period | 9904 | €18,058 | €37,547 | +€19,489 | +107.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,058 | €37,547 | +€19,489 | +107.9% |
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 1 October 2026 via checked.be.