Béné Deprez: what changed
Two fiscal 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.
Béné Deprez
Largest movements
- Cash -€11,884
down €11,884 (-72.5%), from €16,388 to €4,504
mainly Tax, wage and social debts (-€15,143) and Current investments (-€8,000)
- Current investments +€8,000
new in 2025: €8,000
- Tangible fixed assets -€3,807
down €3,807 (-18.4%), from €20,738 to €16,931
- Receivables within one year +€2,877
up €2,877 (+12.1%), from €23,781 to €26,658
of which Trade receivables: +€3,660
- Deferred charges and accrued income +€988
new in 2025: €988
- Tax, wage and social debts -€15,143
down €15,143 (-58.6%), from €25,848 to €10,705
of which Taxes: -€10,165
- Trade debts +€5,114
up €5,114 (+151.9%), from €3,366 to €8,480
- Profit (loss) carried forward +€3,665
up €3,665 (+11.9%), from €30,694 to €34,358
- Other debts +€2,363
new in 2025: €2,363
- Gross operating margin -€28,079
down €28,079 (-69.7%), from €40,269 to €12,190
- Taxes -€6,233
down €6,233 (-78.9%), from €7,900 to €1,667
- Depreciation +€4,036
up €4,036 (+296.3%), from €1,362 to €5,398
- Other operating charges +€756
up €756 (+431.2%), from €175 to €931
- Financial charges +€529
up €529 (+5294700.0%), from €0 to €529
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 | €60,907 | €57,081 | -€3,826 | -6.3% |
| Fixed assets | 21/28 | €20,738 | €16,931 | -€3,807 | -18.4% |
| Tangible fixed assets | 22/27 | €20,738 | €16,931 | -€3,807 | -18.4% |
| Furniture and vehicles | 24 | €20,738 | €16,931 | -€3,807 | -18.4% |
| Current assets | 29/58 | €40,169 | €40,149 | -€20 | 0.0% |
| Amounts receivable within one year | 40/41 | €23,781 | €26,658 | +€2,877 | +12.1% |
| Trade receivables | 40 | €21,998 | €25,658 | +€3,660 | +16.6% |
| Other amounts receivable | 41 | €1,784 | €1,000 | -€784 | -43.9% |
| Current investments | 50/53 | - | €8,000 | +€8,000 | |
| Cash at bank and in hand | 54/58 | €16,388 | €4,504 | -€11,884 | -72.5% |
| Deferred charges and accrued income | 490/1 | - | €988 | +€988 | |
| Total equity and liabilities | 10/49 | €60,907 | €57,081 | -€3,826 | -6.3% |
| Equity | 10/15 | €31,694 | €35,358 | +€3,665 | +11.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,694 | €34,358 | +€3,665 | +11.9% |
| Amounts payable | 17/49 | €29,214 | €21,722 | -€7,491 | -25.6% |
| Amounts payable within one year | 42/48 | €29,214 | €21,547 | -€7,666 | -26.2% |
| Trade debts | 44 | €3,366 | €8,480 | +€5,114 | +151.9% |
| Suppliers | 440/4 | €3,366 | €8,480 | +€5,114 | +151.9% |
| Taxes, remuneration and social security | 45 | €25,848 | €10,705 | -€15,143 | -58.6% |
| Taxes | 450/3 | €20,869 | €10,705 | -€10,165 | -48.7% |
| Remuneration and social security | 454/9 | €4,978 | - | -€4,978 | |
| Other amounts payable | 47/48 | - | €2,363 | +€2,363 | |
| Accrued charges and deferred income | 492/3 | - | €175 | +€175 | |
| Remuneration, social security and pensions | 62 | €138 | - | -€138 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,362 | €5,398 | +€4,036 | +296.3% |
| Other operating charges | 640/8 | €175 | €931 | +€756 | +431.2% |
| Gross operating margin | 9900 | €40,269 | €12,190 | -€28,079 | -69.7% |
| Operating profit (loss) | 9901 | €38,594 | €5,862 | -€32,732 | -84.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €0 | €529 | +€529 | +5294700.0% |
| Recurring financial charges | 65 | €0 | €529 | +€529 | +5294700.0% |
| Profit (loss) for the period before taxes | 9903 | €38,594 | €5,332 | -€33,262 | -86.2% |
| Income taxes | 67/77 | €7,900 | €1,667 | -€6,233 | -78.9% |
| Profit (loss) for the period | 9904 | €30,694 | €3,665 | -€27,029 | -88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,694 | €3,665 | -€27,029 | -88.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.