BEN VAN RIEL: 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 RIEL
Largest movements
- Cash -€64,983
down €64,983 (-38.9%), from €167,233 to €102,250
mainly Contributions, distributions and other (-€72,000) and Tax, wage and social debts (-€14,100)
- Receivables within one year +€12,685
up €12,685 (+61.1%), from €20,774 to €33,459
of which Other amounts receivable: +€9,927
- Tangible fixed assets +€4,496
up €4,496 (+19.2%), from €23,466 to €27,962
of which Furniture and vehicles: +€4,422
- Profit (loss) carried forward -€40,121
down €40,121 (-82.1%), from €48,856 to €8,735
- Tax, wage and social debts -€14,100
down €14,100 (-88.7%), from €15,900 to €1,800
- Accrued charges and deferred income +€4,907
up €4,907 (+39.8%), from €12,317 to €17,224
- Gross operating margin -€22,926
down €22,926 (-30.0%), from €76,343 to €53,417
- Taxes -€8,294
down €8,294 (-47.2%), from €17,585 to €9,291
- Depreciation +€2,535
up €2,535 (+69.9%), from €3,625 to €6,160
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 | €215,073 | €167,370 | -€47,703 | -22.2% |
| Fixed assets | 21/28 | €27,066 | €31,562 | +€4,496 | +16.6% |
| Tangible fixed assets | 22/27 | €23,466 | €27,962 | +€4,496 | +19.2% |
| Plant, machinery and equipment | 23 | €27 | €1,783 | +€1,756 | +6503.7% |
| Furniture and vehicles | 24 | €8,495 | €12,917 | +€4,422 | +52.1% |
| Other tangible fixed assets | 26 | €14,944 | €13,262 | -€1,682 | -11.3% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €188,007 | €135,808 | -€52,199 | -27.8% |
| Amounts receivable within one year | 40/41 | €20,774 | €33,459 | +€12,685 | +61.1% |
| Trade receivables | 40 | €10,870 | €13,628 | +€2,758 | +25.4% |
| Other amounts receivable | 41 | €9,904 | €19,831 | +€9,927 | +100.2% |
| Cash at bank and in hand | 54/58 | €167,233 | €102,250 | -€64,983 | -38.9% |
| Deferred charges and accrued income | 490/1 | - | €99 | +€99 | |
| Total equity and liabilities | 10/49 | €215,073 | €167,370 | -€47,703 | -22.2% |
| Equity | 10/15 | €69,316 | €29,195 | -€40,121 | -57.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,856 | €8,735 | -€40,121 | -82.1% |
| Amounts payable | 17/49 | €145,757 | €138,175 | -€7,582 | -5.2% |
| Amounts payable within one year | 42/48 | €133,440 | €120,951 | -€12,489 | -9.4% |
| Trade debts | 44 | €9,023 | €9,891 | +€868 | +9.6% |
| Suppliers | 440/4 | €9,023 | €9,891 | +€868 | +9.6% |
| Taxes, remuneration and social security | 45 | €15,900 | €1,800 | -€14,100 | -88.7% |
| Taxes | 450/3 | €15,900 | €1,800 | -€14,100 | -88.7% |
| Other amounts payable | 47/48 | €108,517 | €109,260 | +€743 | +0.7% |
| Accrued charges and deferred income | 492/3 | €12,317 | €17,224 | +€4,907 | +39.8% |
| Non-recurring operating income | 76A | - | €1,653 | +€1,653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,625 | €6,160 | +€2,535 | +69.9% |
| Other operating charges | 640/8 | €641 | €726 | +€85 | +13.3% |
| Gross operating margin | 9900 | €76,343 | €53,417 | -€22,926 | -30.0% |
| Operating profit (loss) | 9901 | €72,077 | €46,531 | -€25,546 | -35.4% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €5,961 | €5,361 | -€600 | -10.1% |
| Recurring financial charges | 65 | €5,961 | €5,361 | -€600 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €66,120 | €41,170 | -€24,950 | -37.7% |
| Income taxes | 67/77 | €17,585 | €9,291 | -€8,294 | -47.2% |
| Profit (loss) for the period | 9904 | €48,535 | €31,879 | -€16,656 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,535 | €31,879 | -€16,656 | -34.3% |
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 12 October 2026 via checked.be.