BEN&SON: 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&SON
Largest movements
- Receivables within one year +€29,000
up €29,000 (+289.6%), from €10,015 to €39,015
- Other debts +€29,000
up €29,000 (+142.7%), from €20,317 to €49,317
No income-statement line moved by more than 1% of the activity.
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 | €11,343 | €40,287 | +€28,944 | +255.2% |
| Current assets | 29/58 | €11,343 | €40,287 | +€28,944 | +255.2% |
| Amounts receivable within one year | 40/41 | €10,015 | €39,015 | +€29,000 | +289.6% |
| Other amounts receivable | 41 | €10,015 | €39,015 | +€29,000 | +289.6% |
| Cash at bank and in hand | 54/58 | €1,328 | €1,272 | -€56 | -4.2% |
| Total equity and liabilities | 10/49 | €11,343 | €40,287 | +€28,944 | +255.2% |
| Equity | 10/15 | -€16,074 | -€16,130 | -€56 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,134 | -€24,190 | -€56 | -0.2% |
| Amounts payable | 17/49 | €27,417 | €56,417 | +€29,000 | +105.8% |
| Amounts payable within one year | 42/48 | €22,629 | €51,629 | +€29,000 | +128.2% |
| Financial debts | 43 | €95 | €95 | = | 0.0% |
| Credit institutions | 430/8 | €95 | €95 | = | 0.0% |
| Trade debts | 44 | €2,216 | €2,216 | = | 0.0% |
| Suppliers | 440/4 | €2,216 | €2,216 | = | 0.0% |
| Other amounts payable | 47/48 | €20,317 | €49,317 | +€29,000 | +142.7% |
| Accrued charges and deferred income | 492/3 | €4,788 | €4,788 | = | 0.0% |
| Financial charges | 65/66B | €208 | €56 | -€152 | -73.0% |
| Recurring financial charges | 65 | €208 | €56 | -€152 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | -€208 | -€56 | +€152 | +73.0% |
| Profit (loss) for the period | 9904 | -€208 | -€56 | +€152 | +73.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€208 | -€56 | +€152 | +73.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.