BEN VAN GORP: 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 GORP
Largest movements
- Receivables within one year +€10,164
up €10,164 (+6.5%), from €155,640 to €165,804
of which Trade receivables: +€10,164
- Cash +€5,264
up €5,264 (+299%), from €1,760 to €7,023
mainly Net result for the year (+€32,065) and Other debts (+€10,666)
- Reserves +€32,065
up €32,065 (+13.2%), from €243,802 to €275,867
- Current portion of long-term debt -€28,465
no longer reported in 2025 (was €28,465)
- Other debts +€10,666
up €10,666 (+8.3%), from €129,087 to €139,753
- Financial charges -€582
down €582 (-52.5%), from €1,110 to €528
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 | €457,400 | €472,827 | +€15,428 | +3.4% |
| Fixed assets | 21/28 | €300,000 | €300,000 | = | 0.0% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €157,400 | €172,827 | +€15,428 | +9.8% |
| Amounts receivable within one year | 40/41 | €155,640 | €165,804 | +€10,164 | +6.5% |
| Trade receivables | 40 | €101,640 | €111,804 | +€10,164 | +10.0% |
| Other amounts receivable | 41 | €54,000 | €54,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,760 | €7,023 | +€5,264 | +299% |
| Total equity and liabilities | 10/49 | €457,400 | €472,827 | +€15,428 | +3.4% |
| Equity | 10/15 | €256,202 | €288,267 | +€32,065 | +12.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €243,802 | €275,867 | +€32,065 | +13.2% |
| Distributable reserves | 133 | €243,802 | €275,867 | +€32,065 | +13.2% |
| Amounts payable | 17/49 | €201,198 | €184,560 | -€16,638 | -8.3% |
| Amounts payable within one year | 42/48 | €201,198 | €184,560 | -€16,638 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €28,465 | - | -€28,465 | |
| Trade debts | 44 | €7,868 | €5,915 | -€1,954 | -24.8% |
| Suppliers | 440/4 | €7,868 | €5,915 | -€1,954 | -24.8% |
| Taxes, remuneration and social security | 45 | €35,778 | €38,892 | +€3,115 | +8.7% |
| Taxes | 450/3 | €35,778 | €38,892 | +€3,115 | +8.7% |
| Other amounts payable | 47/48 | €129,087 | €139,753 | +€10,666 | +8.3% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €48,698 | €49,159 | +€461 | +0.9% |
| Operating profit (loss) | 9901 | €48,193 | €48,639 | +€447 | +0.9% |
| Financial charges | 65/66B | €1,110 | €528 | -€582 | -52.5% |
| Recurring financial charges | 65 | €1,110 | €528 | -€582 | -52.5% |
| Profit (loss) for the period before taxes | 9903 | €47,083 | €48,112 | +€1,029 | +2.2% |
| Income taxes | 67/77 | €15,989 | €16,046 | +€57 | +0.4% |
| Profit (loss) for the period | 9904 | €31,093 | €32,065 | +€972 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,093 | €32,065 | +€972 | +3.1% |
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 22 October 2026 via checked.be.