BEN YAHIA: 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 YAHIA
Largest movements
- Tangible fixed assets -€54,810
down €54,810 (-94.4%), from €58,031 to €3,221
of which Leasing and similar rights: -€55,143
- Deferred charges and accrued income +€24,678
up €24,678 (+981%), from €2,515 to €27,193
- Cash -€14,431
down €14,431 (-13.9%), from €103,474 to €89,043
mainly Contributions, distributions and other (-€137,500) and Debts after one year (-€36,672)
- Receivables within one year +€2,354
up €2,354 (+482%), from €489 to €2,843
of which Other amounts receivable: +€2,059
- Debts after one year -€36,672
no longer reported in 2025 (was €36,672)
- Profit (loss) carried forward -€35,870
down €35,870 (-38.0%), from €94,338 to €58,468
- Other debts +€24,086
up €24,086 (+2,637%), from €914 to €25,000
- Tax, wage and social debts +€16,038
up €16,038 (+72.1%), from €22,239 to €38,277
- Current portion of long-term debt -€9,700
no longer reported in 2025 (was €9,700)
- Gross operating margin +€8,242
up €8,242 (+6.6%), from €125,705 to €133,947
- Depreciation -€3,615
down €3,615 (-79.0%), from €4,573 to €958
- Taxes +€3,534
up €3,534 (+13.9%), from €25,386 to €28,919
- Financial charges +€1,433
up €1,433 (+223%), from €642 to €2,075
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 | €164,509 | €122,300 | -€42,209 | -25.7% |
| Fixed assets | 21/28 | €58,031 | €3,221 | -€54,810 | -94.4% |
| Tangible fixed assets | 22/27 | €58,031 | €3,221 | -€54,810 | -94.4% |
| Furniture and vehicles | 24 | €2,888 | €3,221 | +€333 | +11.5% |
| Leasing and similar rights | 25 | €55,143 | - | -€55,143 | |
| Current assets | 29/58 | €106,478 | €119,079 | +€12,601 | +11.8% |
| Amounts receivable within one year | 40/41 | €489 | €2,843 | +€2,354 | +482% |
| Trade receivables | 40 | €489 | €783 | +€295 | +60.3% |
| Other amounts receivable | 41 | - | €2,059 | +€2,059 | |
| Cash at bank and in hand | 54/58 | €103,474 | €89,043 | -€14,431 | -13.9% |
| Deferred charges and accrued income | 490/1 | €2,515 | €27,193 | +€24,678 | +981% |
| Total equity and liabilities | 10/49 | €164,509 | €122,300 | -€42,209 | -25.7% |
| Equity | 10/15 | €94,838 | €58,968 | -€35,870 | -37.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,338 | €58,468 | -€35,870 | -38.0% |
| Amounts payable | 17/49 | €69,671 | €63,333 | -€6,339 | -9.1% |
| Amounts payable after more than one year | 17 | €36,672 | - | -€36,672 | |
| Financial debts | 170/4 | €36,672 | - | -€36,672 | |
| Amounts payable within one year | 42/48 | €32,999 | €63,333 | +€30,334 | +91.9% |
| Current portion of amounts payable after more than one year | 42 | €9,700 | - | -€9,700 | |
| Trade debts | 44 | €146 | €56 | -€91 | -61.9% |
| Suppliers | 440/4 | €146 | €56 | -€91 | -61.9% |
| Taxes, remuneration and social security | 45 | €22,239 | €38,277 | +€16,038 | +72.1% |
| Taxes | 450/3 | €22,239 | €38,277 | +€16,038 | +72.1% |
| Other amounts payable | 47/48 | €914 | €25,000 | +€24,086 | +2,637% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,573 | €958 | -€3,615 | -79.0% |
| Other operating charges | 640/8 | - | €383 | +€383 | |
| Gross operating margin | 9900 | €125,705 | €133,947 | +€8,242 | +6.6% |
| Operating profit (loss) | 9901 | €121,132 | €132,606 | +€11,474 | +9.5% |
| Financial income | 75/76B | €93 | €19 | -€74 | -79.9% |
| Recurring financial income | 75 | €93 | €19 | -€74 | -79.9% |
| Financial charges | 65/66B | €642 | €2,075 | +€1,433 | +223% |
| Recurring financial charges | 65 | €642 | €2,075 | +€1,433 | +223% |
| Profit (loss) for the period before taxes | 9903 | €120,582 | €130,549 | +€9,967 | +8.3% |
| Income taxes | 67/77 | €25,386 | €28,919 | +€3,534 | +13.9% |
| Profit (loss) for the period | 9904 | €95,197 | €101,630 | +€6,433 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €95,197 | €101,630 | +€6,433 | +6.8% |
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 16 October 2026 via checked.be.