BenG: 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.
BenG
Largest movements
- Current investments -€20,000
down €20,000 (-100%), from €20,000 to €0
- Cash +€17,533
up €17,533 (+32.8%), from €53,450 to €70,984
mainly Current investments (+€20,000) and Receivables within one year (+€15,076)
- Receivables within one year -€15,076
down €15,076 (-51.6%), from €29,211 to €14,135
of which Trade receivables: -€18,139
- Tangible fixed assets -€1,084
down €1,084 (-93.6%), from €1,158 to €74
of which Furniture and vehicles: -€626
- Trade debts -€7,787
down €7,787 (-77.8%), from €10,010 to €2,224
- Reserves -€5,000
down €5,000 (-14.6%), from €34,360 to €29,360
of which Distributable reserves: -€5,000
- Tax, wage and social debts -€3,234
down €3,234 (-16.4%), from €19,737 to €16,503
of which Taxes: -€3,457
- Other debts -€2,046
down €2,046 (-20.9%), from €9,791 to €7,745
- Gross operating margin -€10,522
down €10,522 (-8.4%), from €124,559 to €114,037
- Taxes -€1,858
down €1,858 (-53.3%), from €3,485 to €1,628
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 | €108,036 | €89,301 | -€18,734 | -17.3% |
| Fixed assets | 21/28 | €3,682 | €2,599 | -€1,084 | -29.4% |
| Tangible fixed assets | 22/27 | €1,158 | €74 | -€1,084 | -93.6% |
| Plant, machinery and equipment | 23 | €532 | €74 | -€458 | -86.1% |
| Furniture and vehicles | 24 | €626 | €0 | -€626 | -100% |
| Financial fixed assets | 28 | €2,524 | €2,524 | = | 0.0% |
| Current assets | 29/58 | €104,354 | €86,703 | -€17,651 | -16.9% |
| Amounts receivable within one year | 40/41 | €29,211 | €14,135 | -€15,076 | -51.6% |
| Trade receivables | 40 | €27,171 | €9,032 | -€18,139 | -66.8% |
| Other amounts receivable | 41 | €2,040 | €5,103 | +€3,063 | +150% |
| Current investments | 50/53 | €20,000 | €0 | -€20,000 | -100% |
| Cash at bank and in hand | 54/58 | €53,450 | €70,984 | +€17,533 | +32.8% |
| Deferred charges and accrued income | 490/1 | €1,692 | €1,584 | -€108 | -6.4% |
| Total equity and liabilities | 10/49 | €108,036 | €89,301 | -€18,734 | -17.3% |
| Equity | 10/15 | €68,497 | €62,830 | -€5,667 | -8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,360 | €29,360 | -€5,000 | -14.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €32,500 | €27,500 | -€5,000 | -15.4% |
| Profit (loss) carried forward | 14 | €15,537 | €14,870 | -€667 | -4.3% |
| Amounts payable | 17/49 | €39,539 | €26,471 | -€13,067 | -33.0% |
| Amounts payable within one year | 42/48 | €39,539 | €26,471 | -€13,067 | -33.0% |
| Trade debts | 44 | €10,010 | €2,224 | -€7,787 | -77.8% |
| Suppliers | 440/4 | €10,010 | €2,224 | -€7,787 | -77.8% |
| Taxes, remuneration and social security | 45 | €19,737 | €16,503 | -€3,234 | -16.4% |
| Taxes | 450/3 | €8,919 | €5,462 | -€3,457 | -38.8% |
| Remuneration and social security | 454/9 | €10,819 | €11,042 | +€223 | +2.1% |
| Other amounts payable | 47/48 | €9,791 | €7,745 | -€2,046 | -20.9% |
| Remuneration, social security and pensions | 62 | €110,774 | €109,951 | -€823 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,213 | €1,084 | -€130 | -10.7% |
| Other operating charges | 640/8 | €978 | €969 | -€9 | -0.9% |
| Gross operating margin | 9900 | €124,559 | €114,037 | -€10,522 | -8.4% |
| Operating profit (loss) | 9901 | €11,594 | €2,033 | -€9,561 | -82.5% |
| Financial income | 75/76B | €181 | €522 | +€342 | +189% |
| Recurring financial income | 75 | €181 | €522 | +€342 | +189% |
| Financial charges | 65/66B | €1,611 | €762 | -€849 | -52.7% |
| Recurring financial charges | 65 | €1,611 | €762 | -€849 | -52.7% |
| Profit (loss) for the period before taxes | 9903 | €10,163 | €1,793 | -€8,370 | -82.4% |
| Income taxes | 67/77 | €3,485 | €1,628 | -€1,858 | -53.3% |
| Profit (loss) for the period | 9904 | €6,677 | €166 | -€6,512 | -97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,677 | €166 | -€6,512 | -97.5% |
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 13 October 2026 via checked.be.