VAN DEN ABEELE BENNY: 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.
VAN DEN ABEELE BENNY
Largest movements
- Receivables within one year +€90,046
up €90,046 (+11,783%), from €764 to €90,810
of which Other amounts receivable: +€90,530
- Cash -€87,637
down €87,637 (-68.6%), from €127,670 to €40,033
mainly Receivables within one year (-€90,046) and Contributions, distributions and other (-€31,898)
- Tangible fixed assets -€13,529
down €13,529 (-35.6%), from €38,023 to €24,494
of which Furniture and vehicles: -€11,583
- Short-term financial debts -€14,008
no longer reported in 2025 (was €14,008)
- Tax, wage and social debts +€7,588
up €7,588 (+159%), from €4,758 to €12,346
- Reserves -€3,124
down €3,124 (-2.5%), from €126,461 to €123,338
of which Distributable reserves: -€2,252
- Other debts -€2,010
no longer reported in 2025 (was €2,010)
- Gross operating margin +€7,654
up €7,654 (+14.6%), from €52,265 to €59,919
- Taxes +€2,974
up €2,974 (+23.5%), from €12,655 to €15,628
- Financial income +€2,610
up €2,610 (+578%), from €451 to €3,062
- Depreciation +€1,125
up €1,125 (+6.7%), from €16,881 to €18,006
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 | €166,457 | €155,337 | -€11,120 | -6.7% |
| Fixed assets | 21/28 | €38,023 | €24,494 | -€13,529 | -35.6% |
| Tangible fixed assets | 22/27 | €38,023 | €24,494 | -€13,529 | -35.6% |
| Furniture and vehicles | 24 | €28,743 | €17,160 | -€11,583 | -40.3% |
| Other tangible fixed assets | 26 | €9,280 | €7,333 | -€1,946 | -21.0% |
| Current assets | 29/58 | €128,434 | €130,843 | +€2,409 | +1.9% |
| Amounts receivable within one year | 40/41 | €764 | €90,810 | +€90,046 | +11,783% |
| Trade receivables | 40 | €484 | - | -€484 | |
| Other amounts receivable | 41 | €280 | €90,810 | +€90,530 | +32,310% |
| Cash at bank and in hand | 54/58 | €127,670 | €40,033 | -€87,637 | -68.6% |
| Total equity and liabilities | 10/49 | €166,457 | €155,337 | -€11,120 | -6.7% |
| Equity | 10/15 | €145,061 | €141,938 | -€3,124 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,461 | €123,338 | -€3,124 | -2.5% |
| Non-distributable reserves | 130/1 | €1,860 | €988 | -€872 | -46.9% |
| Reserves not available under the articles | 1311 | €1,860 | €988 | -€872 | -46.9% |
| Distributable reserves | 133 | €124,601 | €122,350 | -€2,252 | -1.8% |
| Amounts payable | 17/49 | €21,395 | €13,400 | -€7,996 | -37.4% |
| Amounts payable within one year | 42/48 | €21,395 | €13,400 | -€7,996 | -37.4% |
| Financial debts | 43 | €14,008 | - | -€14,008 | |
| Credit institutions | 430/8 | €14,008 | - | -€14,008 | |
| Trade debts | 44 | €619 | €1,054 | +€435 | +70.3% |
| Suppliers | 440/4 | €619 | €1,054 | +€435 | +70.3% |
| Taxes, remuneration and social security | 45 | €4,758 | €12,346 | +€7,588 | +159% |
| Taxes | 450/3 | €4,758 | €12,346 | +€7,588 | +159% |
| Other amounts payable | 47/48 | €2,010 | - | -€2,010 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,881 | €18,006 | +€1,125 | +6.7% |
| Other operating charges | 640/8 | €664 | €427 | -€238 | -35.7% |
| Gross operating margin | 9900 | €52,265 | €59,919 | +€7,654 | +14.6% |
| Operating profit (loss) | 9901 | €34,720 | €41,486 | +€6,767 | +19.5% |
| Financial income | 75/76B | €451 | €3,062 | +€2,610 | +578% |
| Recurring financial income | 75 | €451 | €3,062 | +€2,610 | +578% |
| Financial charges | 65/66B | €311 | €146 | -€165 | -53.1% |
| Recurring financial charges | 65 | €311 | €146 | -€165 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €34,860 | €44,402 | +€9,542 | +27.4% |
| Income taxes | 67/77 | €12,655 | €15,628 | +€2,974 | +23.5% |
| Profit (loss) for the period | 9904 | €22,206 | €28,774 | +€6,568 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,206 | €28,774 | +€6,568 | +29.6% |
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 24 October 2026 via checked.be.