BEN SOERS: 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 SOERS
Largest movements
- Tangible fixed assets -€5,577
down €5,577 (-36.2%), from €15,407 to €9,831
of which Furniture and vehicles: -€4,387
- Receivables within one year +€1,077
up €1,077 (+6.6%), from €16,245 to €17,322
- Profit (loss) carried forward -€20,571
down €20,571 (-10.9%), from -€188,410 to -€208,981
- Debts after one year +€15,963
up €15,963 (+7.1%), from €224,088 to €240,051
- Trade debts -€764
no longer reported in 2025 (was €764)
- Financial charges -€9,885
down €9,885 (-98.5%), from €10,035 to €150
of which Non-recurring financial charges: -€9,695
- Gross operating margin +€3,171
up €3,171 (+18.0%), from -€17,637 to -€14,466
- Depreciation +€768
up €768 (+16.0%), from €4,809 to €5,577
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 | €58,865 | €53,914 | -€4,951 | -8.4% |
| Fixed assets | 21/28 | €15,407 | €9,831 | -€5,577 | -36.2% |
| Tangible fixed assets | 22/27 | €15,407 | €9,831 | -€5,577 | -36.2% |
| Plant, machinery and equipment | 23 | €4,141 | €2,951 | -€1,190 | -28.7% |
| Furniture and vehicles | 24 | €11,266 | €6,880 | -€4,387 | -38.9% |
| Current assets | 29/58 | €43,458 | €44,083 | +€625 | +1.4% |
| Amounts receivable within one year | 40/41 | €16,245 | €17,322 | +€1,077 | +6.6% |
| Other amounts receivable | 41 | €16,245 | €17,322 | +€1,077 | +6.6% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,862 | €1,411 | -€451 | -24.2% |
| Deferred charges and accrued income | 490/1 | €350 | €350 | = | 0.0% |
| Total equity and liabilities | 10/49 | €58,865 | €53,914 | -€4,951 | -8.4% |
| Equity | 10/15 | -€166,377 | -€186,947 | -€20,571 | -12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,434 | €3,434 | = | 0.0% |
| Distributable reserves | 133 | €3,434 | €3,434 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€188,410 | -€208,981 | -€20,571 | -10.9% |
| Amounts payable | 17/49 | €225,242 | €240,861 | +€15,619 | +6.9% |
| Amounts payable after more than one year | 17 | €224,088 | €240,051 | +€15,963 | +7.1% |
| Other amounts payable | 178/9 | €224,088 | €240,051 | +€15,963 | +7.1% |
| Amounts payable within one year | 42/48 | €1,153 | €810 | -€344 | -29.8% |
| Trade debts | 44 | €764 | - | -€764 | |
| Suppliers | 440/4 | €764 | - | -€764 | |
| Taxes, remuneration and social security | 45 | €390 | €810 | +€420 | +108% |
| Taxes | 450/3 | €390 | €810 | +€420 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,809 | €5,577 | +€768 | +16.0% |
| Gross operating margin | 9900 | -€17,637 | -€14,466 | +€3,171 | +18.0% |
| Operating profit (loss) | 9901 | -€22,446 | -€20,042 | +€2,404 | +10.7% |
| Financial charges | 65/66B | €10,035 | €150 | -€9,885 | -98.5% |
| Recurring financial charges | 65 | €340 | €150 | -€190 | -56.0% |
| Non-recurring financial charges | 66B | €9,695 | - | -€9,695 | |
| Profit (loss) for the period before taxes | 9903 | -€32,481 | -€20,192 | +€12,289 | +37.8% |
| Income taxes | 67/77 | €365 | €378 | +€13 | +3.6% |
| Profit (loss) for the period | 9904 | -€32,846 | -€20,571 | +€12,276 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,846 | -€20,571 | +€12,276 | +37.4% |
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.