Dr. Ben Gys: 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.
Dr. Ben Gys
Largest movements
- Deferred charges and accrued income +€121,341
up €121,341 (+1,516%), from €8,002 to €129,344
- Receivables within one year -€96,165
down €96,165 (-97.0%), from €99,120 to €2,955
of which Trade receivables: -€98,266
- Tangible fixed assets -€20,529
down €20,529 (-30.1%), from €68,151 to €47,623
- Cash -€16,290
down €16,290 (-7.4%), from €218,911 to €202,622
mainly Contributions, distributions and other (-€385,053) and Deferred charges and accrued income (-€121,341)
- Debts after one year +€200,000
new in 2025: €200,000
- Profit (loss) carried forward -€117,040
no longer reported in 2025 (was €117,040)
- Other debts -€107,253
down €107,253 (-42.9%), from €250,000 to €142,747
- Tax, wage and social debts +€8,992
up €8,992 (+42.3%), from €21,237 to €30,229
- Gross operating margin +€98,717
up €98,717 (+36.5%), from €270,573 to €369,291
- Taxes +€24,931
up €24,931 (+42.8%), from €58,237 to €83,168
- Financial income +€7,074
up €7,074 (+2,850%), from €248 to €7,323
of which Non-recurring financial income: +€7,239
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 | €394,185 | €382,543 | -€11,642 | -3.0% |
| Fixed assets | 21/28 | €68,151 | €47,623 | -€20,529 | -30.1% |
| Tangible fixed assets | 22/27 | €68,151 | €47,623 | -€20,529 | -30.1% |
| Furniture and vehicles | 24 | €68,151 | €47,623 | -€20,529 | -30.1% |
| Current assets | 29/58 | €326,034 | €334,920 | +€8,886 | +2.7% |
| Amounts receivable within one year | 40/41 | €99,120 | €2,955 | -€96,165 | -97.0% |
| Trade receivables | 40 | €98,625 | €359 | -€98,266 | -99.6% |
| Other amounts receivable | 41 | €495 | €2,596 | +€2,101 | +425% |
| Cash at bank and in hand | 54/58 | €218,911 | €202,622 | -€16,290 | -7.4% |
| Deferred charges and accrued income | 490/1 | €8,002 | €129,344 | +€121,341 | +1,516% |
| Total equity and liabilities | 10/49 | €394,185 | €382,543 | -€11,642 | -3.0% |
| Equity | 10/15 | €122,040 | €5,000 | -€117,040 | -95.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,040 | - | -€117,040 | |
| Amounts payable | 17/49 | €272,145 | €377,543 | +€105,398 | +38.7% |
| Amounts payable after more than one year | 17 | - | €200,000 | +€200,000 | |
| Financial debts | 170/4 | - | €200,000 | +€200,000 | |
| Amounts payable within one year | 42/48 | €272,145 | €177,543 | -€94,602 | -34.8% |
| Trade debts | 44 | €908 | €4,566 | +€3,658 | +403% |
| Suppliers | 440/4 | €908 | €4,566 | +€3,658 | +403% |
| Taxes, remuneration and social security | 45 | €21,237 | €30,229 | +€8,992 | +42.3% |
| Taxes | 450/3 | €21,237 | €30,229 | +€8,992 | +42.3% |
| Other amounts payable | 47/48 | €250,000 | €142,747 | -€107,253 | -42.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,392 | €20,529 | -€863 | -4.0% |
| Other operating charges | 640/8 | €1,550 | €1,141 | -€409 | -26.4% |
| Non-recurring operating charges | 66A | - | €3,100 | +€3,100 | |
| Gross operating margin | 9900 | €270,573 | €369,291 | +€98,717 | +36.5% |
| Operating profit (loss) | 9901 | €247,631 | €344,520 | +€96,889 | +39.1% |
| Financial income | 75/76B | €248 | €7,323 | +€7,074 | +2,850% |
| Recurring financial income | 75 | €248 | €84 | -€164 | -66.3% |
| Non-recurring financial income | 76B | - | €7,239 | +€7,239 | |
| Financial charges | 65/66B | €135 | €662 | +€527 | +391% |
| Recurring financial charges | 65 | €135 | €662 | +€527 | +391% |
| Profit (loss) for the period before taxes | 9903 | €247,745 | €351,181 | +€103,436 | +41.8% |
| Income taxes | 67/77 | €58,237 | €83,168 | +€24,931 | +42.8% |
| Profit (loss) for the period | 9904 | €189,508 | €268,013 | +€78,505 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €189,508 | €268,013 | +€78,505 | +41.4% |
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 17 October 2026 via checked.be.