CK BEN: 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.
CK BEN
Largest movements
- Tangible fixed assets -€9,570
down €9,570 (-32.1%), from €29,835 to €20,265
of which Plant, machinery and equipment: -€5,370
- Cash +€2,440
up €2,440 (+8.9%), from €27,364 to €29,804
mainly Net result for the year (+€37,295) and Depreciation (+€9,570)
- Stocks and contracts -€1,477
down €1,477 (-35.9%), from €4,108 to €2,631
- Receivables within one year -€1,081
down €1,081 (-89.8%), from €1,205 to €123
of which Other amounts receivable: -€1,005
- Deferred charges and accrued income -€709
down €709 (-87.4%), from €811 to €102
- Reserves +€37,295
up €37,295 (+283.6%), from €13,152 to €50,447
- Other debts -€24,431
down €24,431 (-98.0%), from €24,922 to €491
- Trade debts -€15,683
down €15,683 (-99.9%), from €15,706 to €23
- Current portion of long-term debt -€5,439
down €5,439 (-100.0%), from €5,439 to €0
- Tax, wage and social debts -€2,139
down €2,139 (-13.7%), from €15,644 to €13,506
of which Remuneration and social security: -€3,274
- Gross operating margin +€39,614
up €39,614 (+51.2%), from €77,387 to €117,001
- Taxes +€7,931
up €7,931 (+119.1%), from €6,658 to €14,589
- Staff costs +€4,575
up €4,575 (+10.2%), from €44,933 to €49,508
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 | €63,672 | €53,276 | -€10,396 | -16.3% |
| Fixed assets | 21/28 | €30,185 | €20,615 | -€9,570 | -31.7% |
| Tangible fixed assets | 22/27 | €29,835 | €20,265 | -€9,570 | -32.1% |
| Plant, machinery and equipment | 23 | €17,379 | €12,009 | -€5,370 | -30.9% |
| Furniture and vehicles | 24 | €2,433 | €597 | -€1,835 | -75.5% |
| Other tangible fixed assets | 26 | €10,023 | €7,658 | -€2,365 | -23.6% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €33,488 | €32,661 | -€826 | -2.5% |
| Stocks and contracts in progress | 3 | €4,108 | €2,631 | -€1,477 | -35.9% |
| Stocks | 30/36 | €4,108 | €2,631 | -€1,477 | -35.9% |
| Amounts receivable within one year | 40/41 | €1,205 | €123 | -€1,081 | -89.8% |
| Trade receivables | 40 | €76 | €0 | -€76 | -100.0% |
| Other amounts receivable | 41 | €1,129 | €123 | -€1,005 | -89.1% |
| Cash at bank and in hand | 54/58 | €27,364 | €29,804 | +€2,440 | +8.9% |
| Deferred charges and accrued income | 490/1 | €811 | €102 | -€709 | -87.4% |
| Total equity and liabilities | 10/49 | €63,672 | €53,276 | -€10,396 | -16.3% |
| Equity | 10/15 | €1,961 | €39,256 | +€37,295 | +1901.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €13,152 | €50,447 | +€37,295 | +283.6% |
| Distributable reserves | 133 | €13,152 | €50,447 | +€37,295 | +283.6% |
| Profit (loss) carried forward | 14 | -€17,191 | -€17,191 | = | 0.0% |
| Amounts payable | 17/49 | €61,711 | €14,020 | -€47,691 | -77.3% |
| Amounts payable within one year | 42/48 | €61,711 | €14,020 | -€47,691 | -77.3% |
| Current portion of amounts payable after more than one year | 42 | €5,439 | €0 | -€5,439 | -100.0% |
| Trade debts | 44 | €15,706 | €23 | -€15,683 | -99.9% |
| Suppliers | 440/4 | €15,706 | €23 | -€15,683 | -99.9% |
| Taxes, remuneration and social security | 45 | €15,644 | €13,506 | -€2,139 | -13.7% |
| Taxes | 450/3 | €11,126 | €12,261 | +€1,135 | +10.2% |
| Remuneration and social security | 454/9 | €4,518 | €1,245 | -€3,274 | -72.5% |
| Other amounts payable | 47/48 | €24,922 | €491 | -€24,431 | -98.0% |
| Remuneration, social security and pensions | 62 | €44,933 | €49,508 | +€4,575 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,474 | €9,570 | +€96 | +1.0% |
| Other operating charges | 640/8 | €2,306 | €2,372 | +€66 | +2.9% |
| Non-recurring operating charges | 66A | - | €6 | +€6 | |
| Gross operating margin | 9900 | €77,387 | €117,001 | +€39,614 | +51.2% |
| Operating profit (loss) | 9901 | €20,674 | €55,545 | +€34,871 | +168.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,566 | €3,661 | +€96 | +2.7% |
| Recurring financial charges | 65 | €3,566 | €3,661 | +€96 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €17,108 | €51,884 | +€34,776 | +203.3% |
| Income taxes | 67/77 | €6,658 | €14,589 | +€7,931 | +119.1% |
| Profit (loss) for the period | 9904 | €10,450 | €37,295 | +€26,845 | +256.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,450 | €37,295 | +€26,845 | +256.9% |
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.