Ben Van Biesen: 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 Van Biesen
Largest movements
- Receivables within one year +€6,732
new in 2025: €6,732
- Deferred charges and accrued income -€5,302
down €5,302 (-39.8%), from €13,336 to €8,034
- Tangible fixed assets -€4,200
down €4,200 (-28.6%), from €14,660 to €10,460
- Other debts -€3,516
down €3,516 (-92.3%), from €3,810 to €294
- Profit (loss) carried forward +€1,614
up €1,614 (+4.2%), from €38,421 to €40,035
- Tax, wage and social debts -€733
down €733 (-8.0%), from €9,179 to €8,445
of which Taxes: -€733
- Gross operating margin -€7,622
down €7,622 (-45.8%), from €16,631 to €9,008
- Taxes -€1,438
down €1,438 (-42.0%), from €3,425 to €1,987
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 | €55,107 | €52,400 | -€2,707 | -4.9% |
| Fixed assets | 21/28 | €20,163 | €15,963 | -€4,200 | -20.8% |
| Tangible fixed assets | 22/27 | €14,660 | €10,460 | -€4,200 | -28.6% |
| Furniture and vehicles | 24 | €14,660 | €10,460 | -€4,200 | -28.6% |
| Financial fixed assets | 28 | €5,503 | €5,503 | = | 0.0% |
| Current assets | 29/58 | €34,944 | €36,437 | +€1,493 | +4.3% |
| Amounts receivable within one year | 40/41 | - | €6,732 | +€6,732 | |
| Trade receivables | 40 | - | €6,732 | +€6,732 | |
| Cash at bank and in hand | 54/58 | €21,608 | €21,670 | +€62 | +0.3% |
| Deferred charges and accrued income | 490/1 | €13,336 | €8,034 | -€5,302 | -39.8% |
| Total equity and liabilities | 10/49 | €55,107 | €52,400 | -€2,707 | -4.9% |
| Equity | 10/15 | €41,421 | €43,035 | +€1,614 | +3.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,421 | €40,035 | +€1,614 | +4.2% |
| Amounts payable | 17/49 | €13,686 | €9,365 | -€4,321 | -31.6% |
| Amounts payable within one year | 42/48 | €13,686 | €9,365 | -€4,321 | -31.6% |
| Trade debts | 44 | €697 | €626 | -€72 | -10.3% |
| Suppliers | 440/4 | €697 | €626 | -€72 | -10.3% |
| Taxes, remuneration and social security | 45 | €9,179 | €8,445 | -€733 | -8.0% |
| Taxes | 450/3 | €6,820 | €6,087 | -€733 | -10.8% |
| Remuneration and social security | 454/9 | €2,359 | €2,359 | = | 0.0% |
| Other amounts payable | 47/48 | €3,810 | €294 | -€3,516 | -92.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,200 | €4,200 | = | 0.0% |
| Other operating charges | 640/8 | €417 | €400 | -€18 | -4.2% |
| Gross operating margin | 9900 | €16,631 | €9,008 | -€7,622 | -45.8% |
| Operating profit (loss) | 9901 | €12,013 | €4,409 | -€7,605 | -63.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €24 | €7 | -€17 | -70.7% |
| Recurring financial charges | 65 | €24 | €7 | -€17 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | €11,989 | €4,402 | -€7,588 | -63.3% |
| Income taxes | 67/77 | €3,425 | €1,987 | -€1,438 | -42.0% |
| Profit (loss) for the period | 9904 | €8,564 | €2,414 | -€6,150 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,564 | €2,414 | -€6,150 | -71.8% |
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 11 October 2026 via checked.be.