BEN&REM: 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.
BEN&REM
Largest movements
- Receivables within one year -€87,176
down €87,176 (-52.6%), from €165,622 to €78,446
of which Other amounts receivable: -€76,393
- Cash +€60,857
up €60,857 (+25.1%), from €242,758 to €303,614
mainly Net result for the year (+€111,447) and Receivables within one year (+€87,176)
- Financial fixed assets -€32,278
down €32,278 (-41.7%), from €77,345 to €45,067
- Deferred charges and accrued income -€7,046
down €7,046 (-94.5%), from €7,455 to €408
- Tax, wage and social debts -€35,305
down €35,305 (-39.3%), from €89,928 to €54,624
of which Taxes: -€24,777
- Debts after one year -€30,391
down €30,391 (-47.6%), from €63,858 to €33,467
of which Financial debts: -€24,531
- Other debts +€6,055
up €6,055 (+57.2%), from €10,595 to €16,650
- Trade debts -€5,118
down €5,118 (-3.6%), from €142,582 to €137,464
- Gross operating margin -€118,537
down €118,537 (-18.6%), from €638,391 to €519,854
- Staff costs -€60,901
down €60,901 (-16.1%), from €377,787 to €316,886
- Other operating charges -€12,692
down €12,692 (-89.2%), from €14,221 to €1,529
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 | €496,757 | €430,244 | -€66,513 | -13.4% |
| Fixed assets | 21/28 | €80,922 | €47,775 | -€33,147 | -41.0% |
| Tangible fixed assets | 22/27 | €3,577 | €2,708 | -€869 | -24.3% |
| Furniture and vehicles | 24 | €3,577 | €2,708 | -€869 | -24.3% |
| Financial fixed assets | 28 | €77,345 | €45,067 | -€32,278 | -41.7% |
| Current assets | 29/58 | €415,835 | €382,469 | -€33,366 | -8.0% |
| Amounts receivable within one year | 40/41 | €165,622 | €78,446 | -€87,176 | -52.6% |
| Trade receivables | 40 | €52,724 | €41,940 | -€10,784 | -20.5% |
| Other amounts receivable | 41 | €112,898 | €36,506 | -€76,393 | -67.7% |
| Cash at bank and in hand | 54/58 | €242,758 | €303,614 | +€60,857 | +25.1% |
| Deferred charges and accrued income | 490/1 | €7,455 | €408 | -€7,046 | -94.5% |
| Total equity and liabilities | 10/49 | €496,757 | €430,244 | -€66,513 | -13.4% |
| Equity | 10/15 | €156,651 | €157,098 | +€447 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €138,051 | €138,498 | +€447 | +0.3% |
| Distributable reserves | 133 | €138,051 | €138,498 | +€447 | +0.3% |
| Amounts payable | 17/49 | €340,105 | €273,146 | -€66,960 | -19.7% |
| Amounts payable after more than one year | 17 | €63,858 | €33,467 | -€30,391 | -47.6% |
| Financial debts | 170/4 | €24,531 | - | -€24,531 | |
| Other amounts payable | 178/9 | €39,327 | €33,467 | -€5,860 | -14.9% |
| Amounts payable within one year | 42/48 | €275,946 | €239,679 | -€36,268 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €32,841 | €30,899 | -€1,943 | -5.9% |
| Financial debts | 43 | - | €42 | +€42 | |
| Credit institutions | 430/8 | - | €42 | +€42 | |
| Trade debts | 44 | €142,582 | €137,464 | -€5,118 | -3.6% |
| Suppliers | 440/4 | €142,582 | €137,464 | -€5,118 | -3.6% |
| Taxes, remuneration and social security | 45 | €89,928 | €54,624 | -€35,305 | -39.3% |
| Taxes | 450/3 | €42,278 | €17,501 | -€24,777 | -58.6% |
| Remuneration and social security | 454/9 | €47,650 | €37,123 | -€10,527 | -22.1% |
| Other amounts payable | 47/48 | €10,595 | €16,650 | +€6,055 | +57.2% |
| Accrued charges and deferred income | 492/3 | €301 | - | -€301 | |
| Non-recurring operating income | 76A | €23,226 | €339 | -€22,888 | -98.5% |
| Remuneration, social security and pensions | 62 | €377,787 | €316,886 | -€60,901 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,649 | €2,025 | +€377 | +22.9% |
| Other operating charges | 640/8 | €14,221 | €1,529 | -€12,692 | -89.2% |
| Non-recurring operating charges | 66A | €62,948 | €39,884 | -€23,065 | -36.6% |
| Gross operating margin | 9900 | €638,391 | €519,854 | -€118,537 | -18.6% |
| Operating profit (loss) | 9901 | €181,786 | €159,529 | -€22,257 | -12.2% |
| Financial income | 75/76B | €1,470 | - | -€1,470 | |
| Recurring financial income | 75 | €1,470 | - | -€1,470 | |
| Financial charges | 65/66B | €23,363 | €17,696 | -€5,667 | -24.3% |
| Recurring financial charges | 65 | €23,363 | €16,359 | -€7,004 | -30.0% |
| Non-recurring financial charges | 66B | - | €1,337 | +€1,337 | |
| Profit (loss) for the period before taxes | 9903 | €159,894 | €141,834 | -€18,060 | -11.3% |
| Income taxes | 67/77 | €35,498 | €30,387 | -€5,111 | -14.4% |
| Profit (loss) for the period | 9904 | €124,395 | €111,447 | -€12,949 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €124,395 | €111,447 | -€12,949 | -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 21 October 2026 via checked.be.