BenS: 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.
BenS
Largest movements
- Tangible fixed assets -€58,611
down €58,611 (-6.0%), from €968,969 to €910,358
of which Land and buildings: -€47,220
- Cash +€19,363
up €19,363 (+65.2%), from €29,694 to €49,057
mainly Trade debts (+€73,780) and Depreciation (+€58,611)
- Trade debts +€73,780
up €73,780 (+24.4%), from €302,434 to €376,214
- Tax, wage and social debts -€64,084
no longer reported in 2025 (was €64,084)
- Profit (loss) carried forward -€63,820
down €63,820 (-19.2%), from -€331,598 to -€395,418
- Other debts +€58,131
up €58,131 (+9.4%), from €615,491 to €673,622
- Debts after one year -€50,004
down €50,004 (-19.4%), from €258,294 to €208,290
- Gross operating margin -€84,356
down €84,356 (-76.0%), from €111,029 to €26,673
- Financial charges -€5,576
down €5,576 (-20.5%), from €27,262 to €21,686
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 | €998,663 | €959,415 | -€39,248 | -3.9% |
| Fixed assets | 21/28 | €968,969 | €910,358 | -€58,611 | -6.0% |
| Tangible fixed assets | 22/27 | €968,969 | €910,358 | -€58,611 | -6.0% |
| Land and buildings | 22 | €938,325 | €891,104 | -€47,220 | -5.0% |
| Furniture and vehicles | 24 | €30,644 | €19,254 | -€11,390 | -37.2% |
| Current assets | 29/58 | €29,694 | €49,057 | +€19,363 | +65.2% |
| Cash at bank and in hand | 54/58 | €29,694 | €49,057 | +€19,363 | +65.2% |
| Total equity and liabilities | 10/49 | €998,663 | €959,415 | -€39,248 | -3.9% |
| Equity | 10/15 | -€295,836 | -€359,656 | -€63,820 | -21.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €15,762 | €15,762 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,250 | €1,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,250 | €1,250 | = | 0.0% |
| Distributable reserves | 133 | €14,512 | €14,512 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€331,598 | -€395,418 | -€63,820 | -19.2% |
| Amounts payable | 17/49 | €1,294,499 | €1,319,071 | +€24,572 | +1.9% |
| Amounts payable after more than one year | 17 | €258,294 | €208,290 | -€50,004 | -19.4% |
| Financial debts | 170/4 | €258,294 | €208,290 | -€50,004 | -19.4% |
| Amounts payable within one year | 42/48 | €1,036,120 | €1,110,781 | +€74,662 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €50,004 | €50,004 | = | 0.0% |
| Trade debts | 44 | €302,434 | €376,214 | +€73,780 | +24.4% |
| Suppliers | 440/4 | €302,434 | €376,214 | +€73,780 | +24.4% |
| Advances received on contracts in progress | 46 | €4,107 | €10,942 | +€6,835 | +166.4% |
| Taxes, remuneration and social security | 45 | €64,084 | - | -€64,084 | |
| Taxes | 450/3 | €64,084 | - | -€64,084 | |
| Other amounts payable | 47/48 | €615,491 | €673,622 | +€58,131 | +9.4% |
| Accrued charges and deferred income | 492/3 | €86 | - | -€86 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,611 | €58,611 | = | 0.0% |
| Other operating charges | 640/8 | €9,797 | €10,197 | +€400 | +4.1% |
| Gross operating margin | 9900 | €111,029 | €26,673 | -€84,356 | -76.0% |
| Operating profit (loss) | 9901 | €42,621 | -€42,135 | -€84,756 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100.0% |
| Financial charges | 65/66B | €27,262 | €21,686 | -€5,576 | -20.5% |
| Recurring financial charges | 65 | €27,262 | €21,686 | -€5,576 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €15,359 | -€63,820 | -€79,179 | |
| Income taxes | 67/77 | €1,084 | - | -€1,084 | |
| Profit (loss) for the period | 9904 | €14,275 | -€63,820 | -€78,095 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,275 | -€63,820 | -€78,095 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.