BENDESI: 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.
BENDESI
Largest movements
- Receivables within one year +€121,136
up €121,136 (+142.8%), from €84,848 to €205,984
of which Trade receivables: +€119,686
- Cash +€24,961
up €24,961 (+919.4%), from €2,715 to €27,676
mainly Net result for the year (+€96,280) and Trade debts (+€71,722)
- Tangible fixed assets -€2,739
down €2,739 (-39.3%), from €6,970 to €4,231
of which Furniture and vehicles: -€1,740
- Profit (loss) carried forward +€96,280
up €96,280 (+221.7%), from €43,426 to €139,706
- Trade debts +€71,722
up €71,722 (+278.9%), from €25,713 to €97,435
- Accrued charges and deferred income -€24,643
no longer reported in 2024 (was €24,643)
- Gross operating margin +€88,567
up €88,567 (+325.7%), from €27,190 to €115,757
- Taxes +€10,631
new in 2024: €10,631
- Other operating charges +€2,285
up €2,285 (+161.9%), from €1,411 to €3,696
- Financial charges +€1,479
up €1,479 (+731.4%), from €202 to €1,681
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.
Cash bridge derived
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 | €98,783 | €242,141 | +€143,358 | +145.1% |
| Fixed assets | 21/28 | €7,470 | €4,731 | -€2,739 | -36.7% |
| Tangible fixed assets | 22/27 | €6,970 | €4,231 | -€2,739 | -39.3% |
| Plant, machinery and equipment | 23 | €2,501 | €1,501 | -€999 | -40.0% |
| Furniture and vehicles | 24 | €4,469 | €2,730 | -€1,740 | -38.9% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €91,313 | €237,410 | +€146,097 | +160.0% |
| Stocks and contracts in progress | 3 | €3,750 | €3,750 | = | 0.0% |
| Stocks | 30/36 | €3,750 | €3,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €84,848 | €205,984 | +€121,136 | +142.8% |
| Trade receivables | 40 | €38,825 | €158,511 | +€119,686 | +308.3% |
| Other amounts receivable | 41 | €46,023 | €47,473 | +€1,450 | +3.2% |
| Cash at bank and in hand | 54/58 | €2,715 | €27,676 | +€24,961 | +919.4% |
| Total equity and liabilities | 10/49 | €98,783 | €242,141 | +€143,358 | +145.1% |
| Equity | 10/15 | €48,426 | €144,706 | +€96,280 | +198.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €43,426 | €139,706 | +€96,280 | +221.7% |
| Amounts payable | 17/49 | €50,356 | €97,435 | +€47,079 | +93.5% |
| Amounts payable within one year | 42/48 | €25,713 | €97,435 | +€71,722 | +278.9% |
| Trade debts | 44 | €25,713 | €97,435 | +€71,722 | +278.9% |
| Suppliers | 440/4 | €25,713 | €97,435 | +€71,722 | +278.9% |
| Accrued charges and deferred income | 492/3 | €24,643 | - | -€24,643 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,228 | €3,470 | +€241 | +7.5% |
| Other operating charges | 640/8 | €1,411 | €3,696 | +€2,285 | +161.9% |
| Gross operating margin | 9900 | €27,190 | €115,757 | +€88,567 | +325.7% |
| Operating profit (loss) | 9901 | €22,550 | €108,591 | +€86,042 | +381.6% |
| Financial income | 75/76B | €140 | €0 | -€140 | -99.9% |
| Recurring financial income | 75 | €140 | €0 | -€140 | -99.9% |
| Financial charges | 65/66B | €202 | €1,681 | +€1,479 | +731.4% |
| Recurring financial charges | 65 | €202 | €1,681 | +€1,479 | +731.4% |
| Profit (loss) for the period before taxes | 9903 | €22,487 | €106,911 | +€84,424 | +375.4% |
| Income taxes | 67/77 | - | €10,631 | +€10,631 | |
| Profit (loss) for the period | 9904 | €22,487 | €96,280 | +€73,793 | +328.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,487 | €96,280 | +€73,793 | +328.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.