Bendup: 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.
Bendup
Largest movements
- Cash +€21,762
up €21,762 (+24.9%), from €87,520 to €109,282
mainly Provisions (+€52,802) and Other debts (+€36,904)
- Receivables within one year +€7,959
up €7,959 (+56.8%), from €14,017 to €21,976
- Tangible fixed assets -€7,471
down €7,471 (-22.4%), from €33,294 to €25,823
of which Furniture and vehicles: -€4,157
- Profit (loss) carried forward -€77,242
new in 2025: -€77,242
- Provisions +€52,802
new in 2025: €52,802
- Other debts +€36,904
up €36,904 (+27.7%), from €133,409 to €170,313
- Trade debts +€11,834
up €11,834 (+236.0%), from €5,015 to €16,848
- Tax, wage and social debts -€3,968
down €3,968 (-54.4%), from €7,300 to €3,332
- Financial charges +€57,607
up €57,607 (+7247.1%), from €795 to €58,402
- Provisions +€52,802
new in 2025: €52,802
- Gross operating margin -€15,701
down €15,701 (-27.7%), from €56,696 to €40,995
- Taxes -€12,136
down €12,136, from €10,982 to -€1,154
- Depreciation +€859
up €859 (+13.0%), from €6,612 to €7,471
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 | €148,724 | €169,605 | +€20,881 | +14.0% |
| Fixed assets | 21/28 | €33,294 | €25,823 | -€7,471 | -22.4% |
| Tangible fixed assets | 22/27 | €33,294 | €25,823 | -€7,471 | -22.4% |
| Furniture and vehicles | 24 | €8,085 | €3,928 | -€4,157 | -51.4% |
| Other tangible fixed assets | 26 | €25,209 | €21,895 | -€3,314 | -13.1% |
| Current assets | 29/58 | €115,430 | €143,781 | +€28,352 | +24.6% |
| Amounts receivable within one year | 40/41 | €14,017 | €21,976 | +€7,959 | +56.8% |
| Trade receivables | 40 | €14,017 | €21,976 | +€7,959 | +56.8% |
| Cash at bank and in hand | 54/58 | €87,520 | €109,282 | +€21,762 | +24.9% |
| Deferred charges and accrued income | 490/1 | €13,893 | €12,524 | -€1,370 | -9.9% |
| Total equity and liabilities | 10/49 | €148,724 | €169,605 | +€20,881 | +14.0% |
| Equity | 10/15 | €3,000 | -€74,242 | -€77,242 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€77,242 | -€77,242 | |
| Provisions and deferred taxes | 16 | - | €52,802 | +€52,802 | |
| Provisions for liabilities and charges | 160/5 | - | €52,802 | +€52,802 | |
| Other liabilities and charges | 164/5 | - | €52,802 | +€52,802 | |
| Amounts payable | 17/49 | €145,724 | €191,045 | +€45,321 | +31.1% |
| Amounts payable within one year | 42/48 | €145,724 | €190,493 | +€44,770 | +30.7% |
| Trade debts | 44 | €5,015 | €16,848 | +€11,834 | +236.0% |
| Suppliers | 440/4 | €5,015 | €16,848 | +€11,834 | +236.0% |
| Taxes, remuneration and social security | 45 | €7,300 | €3,332 | -€3,968 | -54.4% |
| Taxes | 450/3 | €7,300 | €3,332 | -€3,968 | -54.4% |
| Other amounts payable | 47/48 | €133,409 | €170,313 | +€36,904 | +27.7% |
| Accrued charges and deferred income | 492/3 | - | €552 | +€552 | |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,612 | €7,471 | +€859 | +13.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €52,802 | +€52,802 | |
| Other operating charges | 640/8 | €549 | €467 | -€82 | -15.0% |
| Gross operating margin | 9900 | €56,696 | €40,995 | -€15,701 | -27.7% |
| Operating profit (loss) | 9901 | €49,535 | -€19,995 | -€69,530 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -25.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -25.0% |
| Financial charges | 65/66B | €795 | €58,402 | +€57,607 | +7247.1% |
| Recurring financial charges | 65 | €795 | €58,402 | +€57,607 | +7247.1% |
| Profit (loss) for the period before taxes | 9903 | €48,740 | -€78,396 | -€127,137 | |
| Income taxes | 67/77 | €10,982 | -€1,154 | -€12,136 | |
| Profit (loss) for the period | 9904 | €37,758 | -€77,242 | -€115,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,758 | -€77,242 | -€115,000 |
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 10 October 2026 via checked.be.