BENDIGIT: 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.
BENDIGIT
Largest movements
- Cash +€16,275
up €16,275 (+100.1%), from €16,253 to €32,528
mainly Other debts (+€42,714) and Net result for the year (+€13,267)
- Tangible fixed assets +€6,913
up €6,913 (+19.0%), from €36,328 to €43,241
of which Other tangible fixed assets: +€5,339
- Deferred charges and accrued income +€2,437
up €2,437 (+80.5%), from €3,027 to €5,464
- Other debts +€42,714
up €42,714 (+105.0%), from €40,698 to €83,412
- Profit (loss) carried forward -€16,733
down €16,733 (-99.5%), from €16,824 to €92
- Trade debts -€1,038
down €1,038 (-93.4%), from €1,112 to €74
- Financial charges -€5,529
down €5,529 (-13.9%), from €39,689 to €34,160
- Gross operating margin +€5,243
up €5,243 (+10.1%), from €51,835 to €57,078
- Depreciation +€1,855
up €1,855 (+59.6%), from €3,114 to €4,969
- Taxes +€1,508
up €1,508 (+60.5%), from €2,494 to €4,002
- Other operating charges -€720
down €720 (-51.5%), from €1,399 to €679
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.
Cash bridge derived
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 | €70,382 | €95,231 | +€24,849 | +35.3% |
| Fixed assets | 21/28 | €36,328 | €43,241 | +€6,913 | +19.0% |
| Tangible fixed assets | 22/27 | €36,328 | €43,241 | +€6,913 | +19.0% |
| Plant, machinery and equipment | 23 | €105 | €15 | -€91 | -86.1% |
| Furniture and vehicles | 24 | €5,071 | €6,735 | +€1,665 | +32.8% |
| Other tangible fixed assets | 26 | €31,152 | €36,491 | +€5,339 | +17.1% |
| Current assets | 29/58 | €34,054 | €51,989 | +€17,935 | +52.7% |
| Amounts receivable within one year | 40/41 | €14,774 | €13,997 | -€777 | -5.3% |
| Trade receivables | 40 | €13,679 | €13,050 | -€629 | -4.6% |
| Other amounts receivable | 41 | €1,095 | €947 | -€147 | -13.5% |
| Cash at bank and in hand | 54/58 | €16,253 | €32,528 | +€16,275 | +100.1% |
| Deferred charges and accrued income | 490/1 | €3,027 | €5,464 | +€2,437 | +80.5% |
| Total equity and liabilities | 10/49 | €70,382 | €95,231 | +€24,849 | +35.3% |
| Equity | 10/15 | €19,824 | €3,092 | -€16,733 | -84.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,824 | €92 | -€16,733 | -99.5% |
| Amounts payable | 17/49 | €50,557 | €92,139 | +€41,581 | +82.2% |
| Amounts payable within one year | 42/48 | €50,557 | €92,139 | +€41,581 | +82.2% |
| Trade debts | 44 | €1,112 | €74 | -€1,038 | -93.4% |
| Suppliers | 440/4 | €1,112 | €74 | -€1,038 | -93.4% |
| Taxes, remuneration and social security | 45 | €8,748 | €8,652 | -€95 | -1.1% |
| Taxes | 450/3 | €5,598 | €5,502 | -€95 | -1.7% |
| Remuneration and social security | 454/9 | €3,150 | €3,150 | = | 0.0% |
| Other amounts payable | 47/48 | €40,698 | €83,412 | +€42,714 | +105.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,114 | €4,969 | +€1,855 | +59.6% |
| Other operating charges | 640/8 | €1,399 | €679 | -€720 | -51.5% |
| Gross operating margin | 9900 | €51,835 | €57,078 | +€5,243 | +10.1% |
| Operating profit (loss) | 9901 | €47,322 | €51,430 | +€4,108 | +8.7% |
| Financial charges | 65/66B | €39,689 | €34,160 | -€5,529 | -13.9% |
| Recurring financial charges | 65 | €39,689 | €34,160 | -€5,529 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €7,633 | €17,270 | +€9,637 | +126.3% |
| Income taxes | 67/77 | €2,494 | €4,002 | +€1,508 | +60.5% |
| Profit (loss) for the period | 9904 | €5,139 | €13,267 | +€8,129 | +158.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,139 | €13,267 | +€8,129 | +158.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.