BIG BEN: 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.
BIG BEN
Largest movements
- Tangible fixed assets +€42,239
up €42,239 (+83.9%), from €50,373 to €92,612
of which Plant, machinery and equipment: +€38,972
- Receivables within one year +€6,007
up €6,007 (+60.5%), from €9,931 to €15,938
of which Other amounts receivable: +€4,809
- Trade debts +€44,010
up €44,010 (+968%), from €4,545 to €48,555
- Tax, wage and social debts +€9,909
up €9,909 (+7.7%), from €128,467 to €138,376
of which Taxes: +€7,263
- Current portion of long-term debt -€5,211
down €5,211 (-10.7%), from €48,750 to €43,539
- Staff costs -€5,346
down €5,346 (-1.3%), from €421,669 to €416,323
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,527 | €266,532 | +€50,005 | +23.1% |
| Fixed assets | 21/28 | €89,097 | €131,335 | +€42,239 | +47.4% |
| Tangible fixed assets | 22/27 | €50,373 | €92,612 | +€42,239 | +83.9% |
| Plant, machinery and equipment | 23 | €18,113 | €57,084 | +€38,972 | +215% |
| Furniture and vehicles | 24 | €32,260 | €35,527 | +€3,267 | +10.1% |
| Financial fixed assets | 28 | €38,724 | €38,724 | = | 0.0% |
| Current assets | 29/58 | €127,430 | €135,197 | +€7,767 | +6.1% |
| Stocks and contracts in progress | 3 | €35,942 | €36,832 | +€890 | +2.5% |
| Stocks | 30/36 | €35,942 | €36,832 | +€890 | +2.5% |
| Amounts receivable within one year | 40/41 | €9,931 | €15,938 | +€6,007 | +60.5% |
| Trade receivables | 40 | €4,004 | €5,203 | +€1,199 | +29.9% |
| Other amounts receivable | 41 | €5,927 | €10,735 | +€4,809 | +81.1% |
| Cash at bank and in hand | 54/58 | €79,996 | €79,601 | -€395 | -0.5% |
| Deferred charges and accrued income | 490/1 | €1,562 | €2,827 | +€1,264 | +80.9% |
| Total equity and liabilities | 10/49 | €216,527 | €266,532 | +€50,005 | +23.1% |
| Equity | 10/15 | €34,473 | €35,771 | +€1,297 | +3.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €129,657 | €129,657 | = | 0.0% |
| Tax-exempt reserves | 132 | €64,475 | €64,475 | = | 0.0% |
| Distributable reserves | 133 | €65,182 | €65,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,184 | -€98,887 | +€1,297 | +1.3% |
| Amounts payable | 17/49 | €182,054 | €230,762 | +€48,708 | +26.8% |
| Amounts payable within one year | 42/48 | €181,762 | €230,470 | +€48,708 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | €48,750 | €43,539 | -€5,211 | -10.7% |
| Trade debts | 44 | €4,545 | €48,555 | +€44,010 | +968% |
| Suppliers | 440/4 | €4,545 | €48,555 | +€44,010 | +968% |
| Taxes, remuneration and social security | 45 | €128,467 | €138,376 | +€9,909 | +7.7% |
| Taxes | 450/3 | €36,286 | €43,549 | +€7,263 | +20.0% |
| Remuneration and social security | 454/9 | €92,181 | €94,826 | +€2,646 | +2.9% |
| Accrued charges and deferred income | 492/3 | €292 | €292 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €421,669 | €416,323 | -€5,346 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,021 | €14,832 | +€2,811 | +23.4% |
| Other operating charges | 640/8 | €6,486 | €9,785 | +€3,299 | +50.9% |
| Gross operating margin | 9900 | €447,521 | €449,799 | +€2,278 | +0.5% |
| Operating profit (loss) | 9901 | €7,345 | €8,859 | +€1,514 | +20.6% |
| Financial income | 75/76B | €1,113 | €515 | -€598 | -53.7% |
| Recurring financial income | 75 | €1,113 | €515 | -€598 | -53.7% |
| Financial charges | 65/66B | €3,248 | €5,501 | +€2,253 | +69.4% |
| Recurring financial charges | 65 | €3,248 | €5,501 | +€2,253 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | €5,211 | €3,873 | -€1,338 | -25.7% |
| Income taxes | 67/77 | €3,763 | €2,576 | -€1,187 | -31.5% |
| Profit (loss) for the period | 9904 | €1,448 | €1,297 | -€151 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,448 | €1,297 | -€151 | -10.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.