Ben Techniek & Advies: 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 Techniek & Advies
Largest movements
- Cash +€126,973
up €126,973 (+149%), from €85,201 to €212,173
mainly Net result for the year (+€96,446) and Debts after one year (+€32,717)
- Tangible fixed assets +€60,961
up €60,961 (+110%), from €55,209 to €116,171
of which Furniture and vehicles: +€60,427
- Receivables within one year -€10,283
down €10,283 (-39.7%), from €25,877 to €15,595
of which Trade receivables: -€12,083
- Reserves +€95,613
up €95,613 (+98.2%), from €97,409 to €193,023
- Debts after one year +€32,717
up €32,717 (+111%), from €29,503 to €62,220
- Tax, wage and social debts +€23,292
up €23,292 (+68.6%), from €33,942 to €57,234
- Current portion of long-term debt +€19,628
up €19,628 (+263%), from €7,477 to €27,105
- Trade debts +€9,410
up €9,410 (+1,916%), from €491 to €9,902
- Gross operating margin +€54,656
up €54,656 (+52.8%), from €103,445 to €158,101
- Depreciation +€14,811
up €14,811 (+294%), from €5,032 to €19,843
- Taxes +€6,388
up €6,388 (+25.2%), from €25,378 to €31,766
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 | €174,022 | €354,754 | +€180,731 | +104% |
| Fixed assets | 21/28 | €55,209 | €116,171 | +€60,961 | +110% |
| Tangible fixed assets | 22/27 | €55,209 | €116,171 | +€60,961 | +110% |
| Plant, machinery and equipment | 23 | €2,720 | €3,253 | +€534 | +19.6% |
| Furniture and vehicles | 24 | €52,490 | €112,917 | +€60,427 | +115% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €118,813 | €238,583 | +€119,770 | +101% |
| Stocks and contracts in progress | 3 | €4,700 | €4,700 | = | 0.0% |
| Stocks | 30/36 | €4,700 | €4,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,877 | €15,595 | -€10,283 | -39.7% |
| Trade receivables | 40 | €25,877 | €13,794 | -€12,083 | -46.7% |
| Other amounts receivable | 41 | - | €1,801 | +€1,801 | |
| Cash at bank and in hand | 54/58 | €85,201 | €212,173 | +€126,973 | +149% |
| Deferred charges and accrued income | 490/1 | €3,035 | €6,115 | +€3,080 | +101% |
| Total equity and liabilities | 10/49 | €174,022 | €354,754 | +€180,731 | +104% |
| Equity | 10/15 | €101,409 | €197,023 | +€95,613 | +94.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €97,409 | €193,023 | +€95,613 | +98.2% |
| Distributable reserves | 133 | €97,409 | €193,023 | +€95,613 | +98.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €72,613 | €157,731 | +€85,118 | +117% |
| Amounts payable after more than one year | 17 | €29,503 | €62,220 | +€32,717 | +111% |
| Financial debts | 170/4 | €29,503 | €62,220 | +€32,717 | +111% |
| Amounts payable within one year | 42/48 | €43,110 | €95,073 | +€51,964 | +121% |
| Current portion of amounts payable after more than one year | 42 | €7,477 | €27,105 | +€19,628 | +263% |
| Trade debts | 44 | €491 | €9,902 | +€9,410 | +1,916% |
| Suppliers | 440/4 | €491 | €9,902 | +€9,410 | +1,916% |
| Taxes, remuneration and social security | 45 | €33,942 | €57,234 | +€23,292 | +68.6% |
| Taxes | 450/3 | €33,942 | €57,234 | +€23,292 | +68.6% |
| Other amounts payable | 47/48 | €1,199 | €833 | -€366 | -30.5% |
| Accrued charges and deferred income | 492/3 | - | €437 | +€437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,032 | €19,843 | +€14,811 | +294% |
| Other operating charges | 640/8 | €2,263 | €3,164 | +€901 | +39.8% |
| Non-recurring operating charges | 66A | - | €4,357 | +€4,357 | |
| Gross operating margin | 9900 | €103,445 | €158,101 | +€54,656 | +52.8% |
| Operating profit (loss) | 9901 | €96,151 | €130,737 | +€34,586 | +36.0% |
| Financial income | 75/76B | €1 | €25 | +€24 | +2,404% |
| Recurring financial income | 75 | €1 | €25 | +€24 | +2,404% |
| Financial charges | 65/66B | €2,553 | €2,549 | -€3 | -0.1% |
| Recurring financial charges | 65 | €2,553 | €2,549 | -€3 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €93,599 | €128,212 | +€34,613 | +37.0% |
| Income taxes | 67/77 | €25,378 | €31,766 | +€6,388 | +25.2% |
| Profit (loss) for the period | 9904 | €68,221 | €96,446 | +€28,225 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,221 | €96,446 | +€28,225 | +41.4% |
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 17 October 2026 via checked.be.