BEN-YOS GROUP: 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-YOS GROUP
Largest movements
- Receivables within one year +€20,949
up €20,949 (+39.4%), from €53,227 to €74,176
of which Other amounts receivable: +€18,490
- Cash -€16,349
down €16,349 (-52.7%), from €31,049 to €14,700
mainly Receivables within one year (-€20,949) and Current portion of long-term debt (-€6,171)
- Deferred charges and accrued income +€1,657
up €1,657 (+901%), from €184 to €1,841
- Profit (loss) carried forward +€13,490
up €13,490 (+20.3%), from €66,364 to €79,854
- Current portion of long-term debt -€6,171
down €6,171 (-100%), from €6,171 to €0
- Tax, wage and social debts -€4,636
down €4,636 (-45.5%), from €10,180 to €5,544
- Trade debts +€3,392
up €3,392 (+338%), from €1,004 to €4,397
- Gross operating margin +€26,999
up €26,999, from -€7,965 to €19,034
- Taxes +€1,453
up €1,453 (+324%), from €449 to €1,902
- Other operating charges -€387
down €387 (-100%), from €387 to €0
- Depreciation -€367
down €367 (-24.5%), from €1,497 to €1,129
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 | €87,719 | €93,795 | +€6,076 | +6.9% |
| Fixed assets | 21/28 | €3,259 | €3,078 | -€180 | -5.5% |
| Tangible fixed assets | 22/27 | €3,259 | €3,078 | -€180 | -5.5% |
| Furniture and vehicles | 24 | €1,085 | €1,139 | +€54 | +5.0% |
| Other tangible fixed assets | 26 | €2,174 | €1,939 | -€235 | -10.8% |
| Current assets | 29/58 | €84,461 | €90,717 | +€6,256 | +7.4% |
| Amounts receivable within one year | 40/41 | €53,227 | €74,176 | +€20,949 | +39.4% |
| Trade receivables | 40 | €5,417 | €7,875 | +€2,458 | +45.4% |
| Other amounts receivable | 41 | €47,811 | €66,301 | +€18,490 | +38.7% |
| Cash at bank and in hand | 54/58 | €31,049 | €14,700 | -€16,349 | -52.7% |
| Deferred charges and accrued income | 490/1 | €184 | €1,841 | +€1,657 | +901% |
| Total equity and liabilities | 10/49 | €87,719 | €93,795 | +€6,076 | +6.9% |
| Equity | 10/15 | €70,364 | €83,854 | +€13,490 | +19.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,364 | €79,854 | +€13,490 | +20.3% |
| Amounts payable | 17/49 | €17,355 | €9,941 | -€7,415 | -42.7% |
| Amounts payable within one year | 42/48 | €17,355 | €9,941 | -€7,415 | -42.7% |
| Current portion of amounts payable after more than one year | 42 | €6,171 | €0 | -€6,171 | -100% |
| Trade debts | 44 | €1,004 | €4,397 | +€3,392 | +338% |
| Suppliers | 440/4 | €1,004 | €4,397 | +€3,392 | +338% |
| Taxes, remuneration and social security | 45 | €10,180 | €5,544 | -€4,636 | -45.5% |
| Taxes | 450/3 | €10,180 | €5,544 | -€4,636 | -45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,497 | €1,129 | -€367 | -24.5% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100% |
| Gross operating margin | 9900 | -€7,965 | €19,034 | +€26,999 | |
| Operating profit (loss) | 9901 | -€9,849 | €17,905 | +€27,754 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €2,360 | €2,513 | +€153 | +6.5% |
| Recurring financial charges | 65 | €2,360 | €2,513 | +€153 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,208 | €15,392 | +€27,600 | |
| Income taxes | 67/77 | €449 | €1,902 | +€1,453 | +324% |
| Profit (loss) for the period | 9904 | -€12,657 | €13,490 | +€26,147 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,657 | €13,490 | +€26,147 |
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 27 October 2026 via checked.be.