BENE JAAN: 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.
BENE JAAN
Largest movements
- Cash +€65,041
up €65,041 (+144.4%), from €45,058 to €110,099
mainly Other debts (+€167,664) and Net result for the year (+€85,505)
- Receivables within one year +€21,756
up €21,756 (+37.6%), from €57,899 to €79,655
of which Trade receivables: +€26,962
- Tangible fixed assets -€12,256
down €12,256 (-51.6%), from €23,771 to €11,516
- Deferred charges and accrued income +€10,165
up €10,165 (+835.6%), from €1,217 to €11,382
- Other debts +€167,664
up €167,664 (+3362.5%), from €4,986 to €172,650
- Reserves -€106,860
down €106,860 (-100.0%), from €106,860 to €0
- Tax, wage and social debts +€22,589
up €22,589 (+251.7%), from €8,975 to €31,564
of which Remuneration and social security: +€12,826
- Gross operating margin +€48,456
up €48,456 (+65.4%), from €74,070 to €122,526
- Taxes +€10,206
up €10,206 (+76.0%), from €13,425 to €23,631
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 | €127,945 | €212,652 | +€84,707 | +66.2% |
| Fixed assets | 21/28 | €23,771 | €11,516 | -€12,256 | -51.6% |
| Tangible fixed assets | 22/27 | €23,771 | €11,516 | -€12,256 | -51.6% |
| Furniture and vehicles | 24 | €23,771 | €11,516 | -€12,256 | -51.6% |
| Current assets | 29/58 | €104,174 | €201,136 | +€96,962 | +93.1% |
| Amounts receivable within one year | 40/41 | €57,899 | €79,655 | +€21,756 | +37.6% |
| Trade receivables | 40 | €52,324 | €79,286 | +€26,962 | +51.5% |
| Other amounts receivable | 41 | €5,575 | €369 | -€5,206 | -93.4% |
| Cash at bank and in hand | 54/58 | €45,058 | €110,099 | +€65,041 | +144.4% |
| Deferred charges and accrued income | 490/1 | €1,217 | €11,382 | +€10,165 | +835.6% |
| Total equity and liabilities | 10/49 | €127,945 | €212,652 | +€84,707 | +66.2% |
| Equity | 10/15 | €109,860 | €3,000 | -€106,860 | -97.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €106,860 | €0 | -€106,860 | -100.0% |
| Distributable reserves | 133 | €106,860 | €0 | -€106,860 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,085 | €209,652 | +€191,567 | +1059.3% |
| Amounts payable within one year | 42/48 | €18,085 | €209,652 | +€191,567 | +1059.3% |
| Financial debts | 43 | €3,861 | €5,093 | +€1,232 | +31.9% |
| Credit institutions | 430/8 | €3,861 | €5,093 | +€1,232 | +31.9% |
| Trade debts | 44 | €262 | €345 | +€82 | +31.3% |
| Suppliers | 440/4 | €262 | €345 | +€82 | +31.3% |
| Taxes, remuneration and social security | 45 | €8,975 | €31,564 | +€22,589 | +251.7% |
| Taxes | 450/3 | €8,975 | €18,738 | +€9,763 | +108.8% |
| Remuneration and social security | 454/9 | €0 | €12,826 | +€12,826 | |
| Other amounts payable | 47/48 | €4,986 | €172,650 | +€167,664 | +3362.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,756 | €12,256 | +€500 | +4.3% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €74,070 | €122,526 | +€48,456 | +65.4% |
| Operating profit (loss) | 9901 | €61,745 | €109,685 | +€47,940 | +77.6% |
| Financial charges | 65/66B | €670 | €549 | -€122 | -18.1% |
| Recurring financial charges | 65 | €670 | €549 | -€122 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €61,075 | €109,136 | +€48,061 | +78.7% |
| Income taxes | 67/77 | €13,425 | €23,631 | +€10,206 | +76.0% |
| Profit (loss) for the period | 9904 | €47,650 | €85,505 | +€37,855 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,650 | €85,505 | +€37,855 | +79.4% |
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 12 October 2026 via checked.be.