POISSONNERIE 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.
POISSONNERIE BEN
Largest movements
- Cash +€27,496
up €27,496 (+36.2%), from €75,977 to €103,473
mainly Net result for the year (+€46,813) and Receivables within one year (+€9,659)
- Receivables within one year -€9,659
down €9,659 (-13.7%), from €70,664 to €61,005
of which Other amounts receivable: -€9,659
- Tangible fixed assets +€3,421
up €3,421 (+43.6%), from €7,843 to €11,265
of which Plant, machinery and equipment: +€3,187
- Profit (loss) carried forward +€46,813
up €46,813 (+50.6%), from €92,487 to €139,300
- Trade debts -€23,065
down €23,065 (-73.2%), from €31,494 to €8,428
- Tax, wage and social debts -€3,815
down €3,815 (-25.3%), from €15,069 to €11,254
of which Remuneration and social security: -€5,793
- Gross operating margin +€54,621
up €54,621 (+80.5%), from €67,822 to €122,444
- Taxes +€6,287
up €6,287 (+157%), from €4,000 to €10,287
- Staff costs +€3,686
up €3,686 (+7.5%), from €49,106 to €52,792
- Depreciation +€1,911
up €1,911 (+25.9%), from €7,388 to €9,299
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 | €158,276 | €178,209 | +€19,933 | +12.6% |
| Fixed assets | 21/28 | €7,953 | €11,375 | +€3,421 | +43.0% |
| Tangible fixed assets | 22/27 | €7,843 | €11,265 | +€3,421 | +43.6% |
| Plant, machinery and equipment | 23 | €1,556 | €4,743 | +€3,187 | +205% |
| Furniture and vehicles | 24 | €6,287 | €6,521 | +€235 | +3.7% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €150,323 | €166,834 | +€16,511 | +11.0% |
| Stocks and contracts in progress | 3 | €2,386 | €1,860 | -€526 | -22.0% |
| Stocks | 30/36 | €2,386 | €1,860 | -€526 | -22.0% |
| Amounts receivable within one year | 40/41 | €70,664 | €61,005 | -€9,659 | -13.7% |
| Trade receivables | 40 | €26,985 | €26,985 | = | 0.0% |
| Other amounts receivable | 41 | €43,679 | €34,020 | -€9,659 | -22.1% |
| Cash at bank and in hand | 54/58 | €75,977 | €103,473 | +€27,496 | +36.2% |
| Deferred charges and accrued income | 490/1 | €1,296 | €497 | -€799 | -61.7% |
| Total equity and liabilities | 10/49 | €158,276 | €178,209 | +€19,933 | +12.6% |
| Equity | 10/15 | €111,713 | €158,527 | +€46,813 | +41.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €627 | €627 | = | 0.0% |
| Non-distributable reserves | 130/1 | €627 | €627 | = | 0.0% |
| Reserves not available under the articles | 1311 | €627 | €627 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,487 | €139,300 | +€46,813 | +50.6% |
| Amounts payable | 17/49 | €46,563 | €19,682 | -€26,880 | -57.7% |
| Amounts payable within one year | 42/48 | €46,563 | €19,682 | -€26,880 | -57.7% |
| Trade debts | 44 | €31,494 | €8,428 | -€23,065 | -73.2% |
| Suppliers | 440/4 | €31,494 | €8,428 | -€23,065 | -73.2% |
| Taxes, remuneration and social security | 45 | €15,069 | €11,254 | -€3,815 | -25.3% |
| Taxes | 450/3 | €648 | €2,626 | +€1,978 | +305% |
| Remuneration and social security | 454/9 | €14,421 | €8,628 | -€5,793 | -40.2% |
| Non-recurring operating income | 76A | - | €3,464 | +€3,464 | |
| Remuneration, social security and pensions | 62 | €49,106 | €52,792 | +€3,686 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,388 | €9,299 | +€1,911 | +25.9% |
| Other operating charges | 640/8 | €1,231 | €2,310 | +€1,079 | +87.6% |
| Gross operating margin | 9900 | €67,822 | €122,444 | +€54,621 | +80.5% |
| Operating profit (loss) | 9901 | €10,097 | €58,043 | +€47,945 | +475% |
| Financial charges | 65/66B | €325 | €943 | +€618 | +190% |
| Recurring financial charges | 65 | €325 | €943 | +€618 | +190% |
| Profit (loss) for the period before taxes | 9903 | €9,772 | €57,100 | +€47,327 | +484% |
| Income taxes | 67/77 | €4,000 | €10,287 | +€6,287 | +157% |
| Profit (loss) for the period | 9904 | €5,772 | €46,813 | +€41,041 | +711% |
| Profit (loss) for the period to be appropriated | 9905 | €5,772 | €46,813 | +€41,041 | +711% |
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 25 October 2026 via checked.be.