BENBEN: 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.
BENBEN
Largest movements
- Receivables within one year -€21,655
down €21,655 (-73.3%), from €29,558 to €7,903
of which Other amounts receivable: -€17,803
- Cash -€21,318
down €21,318 (-53.1%), from €40,114 to €18,796
mainly Trade debts (-€21,346) and Tax, wage and social debts (-€12,535)
- Trade debts -€21,346
down €21,346 (-97.1%), from €21,976 to €630
- Tax, wage and social debts -€12,535
down €12,535 (-55.1%), from €22,758 to €10,223
of which Taxes: -€14,913
- Profit (loss) carried forward -€9,501
down €9,501 (-51.0%), from €18,646 to €9,146
- Gross operating margin -€77,483
down €77,483 (-95.0%), from €81,573 to €4,090
- Staff costs -€43,826
down €43,826 (-98.3%), from €44,576 to €750
- Other operating charges -€3,238
down €3,238 (-21.3%), from €15,199 to €11,961
- Taxes -€1,319
no longer reported in 2025 (was €1,319)
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 | €74,441 | €31,059 | -€43,382 | -58.3% |
| Fixed assets | 21/28 | €4,768 | €4,360 | -€409 | -8.6% |
| Tangible fixed assets | 22/27 | €2,352 | €1,943 | -€409 | -17.4% |
| Plant, machinery and equipment | 23 | €1,112 | €883 | -€229 | -20.6% |
| Other tangible fixed assets | 26 | €1,240 | €1,060 | -€180 | -14.5% |
| Financial fixed assets | 28 | €2,416 | €2,416 | = | 0.0% |
| Current assets | 29/58 | €69,672 | €26,699 | -€42,973 | -61.7% |
| Amounts receivable within one year | 40/41 | €29,558 | €7,903 | -€21,655 | -73.3% |
| Trade receivables | 40 | €11,722 | €7,870 | -€3,852 | -32.9% |
| Other amounts receivable | 41 | €17,837 | €34 | -€17,803 | -99.8% |
| Cash at bank and in hand | 54/58 | €40,114 | €18,796 | -€21,318 | -53.1% |
| Total equity and liabilities | 10/49 | €74,441 | €31,059 | -€43,382 | -58.3% |
| Equity | 10/15 | €29,706 | €20,206 | -€9,501 | -32.0% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,646 | €9,146 | -€9,501 | -51.0% |
| Amounts payable | 17/49 | €44,734 | €10,853 | -€33,881 | -75.7% |
| Amounts payable within one year | 42/48 | €44,734 | €10,853 | -€33,881 | -75.7% |
| Trade debts | 44 | €21,976 | €630 | -€21,346 | -97.1% |
| Suppliers | 440/4 | €21,976 | €630 | -€21,346 | -97.1% |
| Taxes, remuneration and social security | 45 | €22,758 | €10,223 | -€12,535 | -55.1% |
| Taxes | 450/3 | €19,236 | €4,323 | -€14,913 | -77.5% |
| Remuneration and social security | 454/9 | €3,523 | €5,901 | +€2,378 | +67.5% |
| Remuneration, social security and pensions | 62 | €44,576 | €750 | -€43,826 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232 | €409 | +€177 | +76.4% |
| Other operating charges | 640/8 | €15,199 | €11,961 | -€3,238 | -21.3% |
| Gross operating margin | 9900 | €81,573 | €4,090 | -€77,483 | -95.0% |
| Operating profit (loss) | 9901 | €21,566 | -€9,030 | -€30,597 | |
| Financial charges | 65/66B | €246 | €470 | +€224 | +90.9% |
| Recurring financial charges | 65 | €246 | €470 | +€224 | +90.9% |
| Profit (loss) for the period before taxes | 9903 | €21,320 | -€9,501 | -€30,821 | |
| Income taxes | 67/77 | €1,319 | - | -€1,319 | |
| Profit (loss) for the period | 9904 | €20,000 | -€9,501 | -€29,501 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,000 | -€9,501 | -€29,501 |
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 11 October 2026 via checked.be.