BEN SERVICE: 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 SERVICE
Largest movements
- Receivables within one year +€39,949
up €39,949 (+1,218%), from €3,280 to €43,229
of which Trade receivables: +€29,140
- Tangible fixed assets -€3,022
down €3,022 (-8.2%), from €36,883 to €33,861
- Deferred charges and accrued income +€2,382
new in 2025: €2,382
- Profit (loss) carried forward +€31,028
up €31,028, from -€9,561 to €21,467
- Other debts +€8,277
up €8,277 (+102%), from €8,123 to €16,400
- Gross operating margin +€66,934
up €66,934 (+60.0%), from €111,472 to €178,406
- Taxes +€11,990
new in 2025: €11,990
- Depreciation +€5,804
up €5,804 (+42.3%), from €13,717 to €19,522
- Staff costs +€4,174
up €4,174 (+4.7%), from €88,844 to €93,017
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 | €81,245 | €120,727 | +€39,482 | +48.6% |
| Fixed assets | 21/28 | €58,253 | €55,231 | -€3,022 | -5.2% |
| Tangible fixed assets | 22/27 | €36,883 | €33,861 | -€3,022 | -8.2% |
| Furniture and vehicles | 24 | €36,883 | €33,861 | -€3,022 | -8.2% |
| Financial fixed assets | 28 | €21,370 | €21,370 | = | 0.0% |
| Current assets | 29/58 | €22,993 | €65,496 | +€42,504 | +185% |
| Amounts receivable within one year | 40/41 | €3,280 | €43,229 | +€39,949 | +1,218% |
| Trade receivables | 40 | €254 | €29,394 | +€29,140 | +11,468% |
| Other amounts receivable | 41 | €3,026 | €13,834 | +€10,808 | +357% |
| Cash at bank and in hand | 54/58 | €19,713 | €19,886 | +€173 | +0.9% |
| Deferred charges and accrued income | 490/1 | - | €2,382 | +€2,382 | |
| Total equity and liabilities | 10/49 | €81,245 | €120,727 | +€39,482 | +48.6% |
| Equity | 10/15 | €9,039 | €40,067 | +€31,028 | +343% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,561 | €21,467 | +€31,028 | |
| Amounts payable | 17/49 | €72,206 | €80,660 | +€8,454 | +11.7% |
| Amounts payable within one year | 42/48 | €72,206 | €80,660 | +€8,454 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €41,084 | €41,084 | = | 0.0% |
| Trade debts | 44 | €5,741 | €5,534 | -€208 | -3.6% |
| Suppliers | 440/4 | €5,741 | €5,534 | -€208 | -3.6% |
| Taxes, remuneration and social security | 45 | €17,257 | €17,642 | +€385 | +2.2% |
| Taxes | 450/3 | €12,115 | €16,552 | +€4,437 | +36.6% |
| Remuneration and social security | 454/9 | €5,142 | €1,090 | -€4,052 | -78.8% |
| Other amounts payable | 47/48 | €8,123 | €16,400 | +€8,277 | +102% |
| Remuneration, social security and pensions | 62 | €88,844 | €93,017 | +€4,174 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,717 | €19,522 | +€5,804 | +42.3% |
| Other operating charges | 640/8 | €1,459 | €2,495 | +€1,036 | +71.0% |
| Gross operating margin | 9900 | €111,472 | €178,406 | +€66,934 | +60.0% |
| Operating profit (loss) | 9901 | €7,452 | €63,372 | +€55,920 | +750% |
| Financial charges | 65/66B | €294 | €354 | +€60 | +20.2% |
| Recurring financial charges | 65 | €294 | €354 | +€60 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €7,158 | €63,018 | +€55,860 | +780% |
| Income taxes | 67/77 | - | €11,990 | +€11,990 | |
| Profit (loss) for the period | 9904 | €7,158 | €51,028 | +€43,870 | +613% |
| Profit (loss) for the period to be appropriated | 9905 | €7,158 | €51,028 | +€43,870 | +613% |
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 27 October 2026 via checked.be.