BEN WILMS: 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 WILMS
Largest movements
- Tangible fixed assets +€61,217
up €61,217 (+4,210%), from €1,454 to €62,671
- Receivables within one year +€45,002
up €45,002 (+30.9%), from €145,402 to €190,404
of which Other amounts receivable: +€48,855
- Cash -€4,917
down €4,917 (-33.1%), from €14,846 to €9,928
mainly Investment in fixed assets (net) (-€64,000) and Receivables within one year (-€45,002)
- Current investments +€3,500
new in 2025: €3,500
- Trade debts +€65,036
up €65,036 (+92.6%), from €70,243 to €135,279
- Reserves +€36,485
up €36,485 (+60.0%), from €60,821 to €97,307
- Accrued charges and deferred income +€10,200
up €10,200 (+542%), from €1,883 to €12,083
- Tax, wage and social debts -€6,171
down €6,171 (-23.4%), from €26,375 to €20,204
of which Remuneration and social security: -€5,293
- Gross operating margin -€37,578
down €37,578 (-48.5%), from €77,539 to €39,962
- Taxes -€15,263
no longer reported in 2025 (was €15,263)
- Depreciation +€2,513
up €2,513 (+930%), from €270 to €2,783
- Staff costs -€784
no longer reported in 2025 (was €784)
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 | €164,322 | €269,873 | +€105,550 | +64.2% |
| Fixed assets | 21/28 | €1,454 | €62,671 | +€61,217 | +4,210% |
| Tangible fixed assets | 22/27 | €1,454 | €62,671 | +€61,217 | +4,210% |
| Plant, machinery and equipment | 23 | €1,454 | €62,671 | +€61,217 | +4,210% |
| Current assets | 29/58 | €162,868 | €207,202 | +€44,333 | +27.2% |
| Amounts receivable within one year | 40/41 | €145,402 | €190,404 | +€45,002 | +30.9% |
| Trade receivables | 40 | €5,530 | €1,676 | -€3,853 | -69.7% |
| Other amounts receivable | 41 | €139,872 | €188,727 | +€48,855 | +34.9% |
| Current investments | 50/53 | - | €3,500 | +€3,500 | |
| Cash at bank and in hand | 54/58 | €14,846 | €9,928 | -€4,917 | -33.1% |
| Deferred charges and accrued income | 490/1 | €2,621 | €3,370 | +€749 | +28.6% |
| Total equity and liabilities | 10/49 | €164,322 | €269,873 | +€105,550 | +64.2% |
| Equity | 10/15 | €65,821 | €102,307 | +€36,485 | +55.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,821 | €97,307 | +€36,485 | +60.0% |
| Distributable reserves | 133 | €60,821 | €97,307 | +€36,485 | +60.0% |
| Amounts payable | 17/49 | €98,501 | €167,566 | +€69,065 | +70.1% |
| Amounts payable within one year | 42/48 | €96,618 | €155,483 | +€58,865 | +60.9% |
| Trade debts | 44 | €70,243 | €135,279 | +€65,036 | +92.6% |
| Suppliers | 440/4 | €70,243 | €135,279 | +€65,036 | +92.6% |
| Taxes, remuneration and social security | 45 | €26,375 | €20,204 | -€6,171 | -23.4% |
| Taxes | 450/3 | €16,141 | €15,263 | -€878 | -5.4% |
| Remuneration and social security | 454/9 | €10,234 | €4,941 | -€5,293 | -51.7% |
| Accrued charges and deferred income | 492/3 | €1,883 | €12,083 | +€10,200 | +542% |
| Non-recurring operating income | 76A | - | €9,029 | +€9,029 | |
| Remuneration, social security and pensions | 62 | €784 | - | -€784 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €270 | €2,783 | +€2,513 | +930% |
| Other operating charges | 640/8 | €403 | €523 | +€120 | +29.8% |
| Gross operating margin | 9900 | €77,539 | €39,962 | -€37,578 | -48.5% |
| Operating profit (loss) | 9901 | €76,082 | €36,655 | -€39,427 | -51.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | -€2 | €169 | +€172 | |
| Recurring financial charges | 65 | -€2 | €169 | +€172 | |
| Profit (loss) for the period before taxes | 9903 | €76,084 | €36,485 | -€39,599 | -52.0% |
| Income taxes | 67/77 | €15,263 | - | -€15,263 | |
| Profit (loss) for the period | 9904 | €60,821 | €36,485 | -€24,336 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,821 | €36,485 | -€24,336 | -40.0% |
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.