BENGALE BY ELOISE: 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.
BENGALE BY ELOISE
Largest movements
- Stocks and contracts +€22,955
up €22,955 (+94.8%), from €24,211 to €47,166
- Receivables within one year -€2,959
down €2,959 (-79.5%), from €3,721 to €762
of which Other amounts receivable: -€1,566
- Cash +€2,708
up €2,708 (+86.3%), from €3,139 to €5,847
mainly Net result for the year (+€12,557) and Trade debts (+€9,929)
- Intangible fixed assets -€2,576
down €2,576 (-5.1%), from €50,641 to €48,065
- Tangible fixed assets +€1,796
new in 2025: €1,796
- Reserves +€19,519
new in 2025: €19,519
- Trade debts +€9,929
up €9,929 (+132%), from €7,500 to €17,429
- Debts after one year -€7,218
down €7,218 (-14.5%), from €49,764 to €42,546
- Profit (loss) carried forward -€6,961
no longer reported in 2025 (was €6,961)
- Tax, wage and social debts +€4,986
up €4,986 (+109%), from €4,562 to €9,548
of which Remuneration and social security: +€3,028
- Gross operating margin +€31,881
up €31,881 (+171%), from €18,623 to €50,504
- Staff costs +€18,204
up €18,204 (+307%), from €5,923 to €24,127
- Financial charges +€3,138
up €3,138 (+274%), from €1,144 to €4,282
- Depreciation +€1,933
up €1,933 (+148%), from €1,306 to €3,239
- Other operating charges +€1,654
up €1,654 (+112%), from €1,471 to €3,125
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 | €89,023 | €111,260 | +€22,237 | +25.0% |
| Fixed assets | 21/28 | €57,954 | €57,174 | -€780 | -1.3% |
| Intangible fixed assets | 21 | €50,641 | €48,065 | -€2,576 | -5.1% |
| Tangible fixed assets | 22/27 | - | €1,796 | +€1,796 | |
| Furniture and vehicles | 24 | - | €1,796 | +€1,796 | |
| Financial fixed assets | 28 | €7,313 | €7,313 | +€1 | 0.0% |
| Current assets | 29/58 | €31,070 | €54,086 | +€23,016 | +74.1% |
| Stocks and contracts in progress | 3 | €24,211 | €47,166 | +€22,955 | +94.8% |
| Stocks | 30/36 | €24,211 | €47,166 | +€22,955 | +94.8% |
| Amounts receivable within one year | 40/41 | €3,721 | €762 | -€2,959 | -79.5% |
| Trade receivables | 40 | €1,392 | - | -€1,392 | |
| Other amounts receivable | 41 | €2,328 | €762 | -€1,566 | -67.3% |
| Cash at bank and in hand | 54/58 | €3,139 | €5,847 | +€2,708 | +86.3% |
| Deferred charges and accrued income | 490/1 | - | €311 | +€311 | |
| Total equity and liabilities | 10/49 | €89,023 | €111,260 | +€22,237 | +25.0% |
| Equity | 10/15 | €21,961 | €34,519 | +€12,558 | +57.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | - | €19,519 | +€19,519 | |
| Distributable reserves | 133 | - | €19,519 | +€19,519 | |
| Profit (loss) carried forward | 14 | €6,961 | - | -€6,961 | |
| Amounts payable | 17/49 | €67,062 | €76,741 | +€9,679 | +14.4% |
| Amounts payable after more than one year | 17 | €49,764 | €42,546 | -€7,218 | -14.5% |
| Financial debts | 170/4 | €49,764 | €42,546 | -€7,218 | -14.5% |
| Amounts payable within one year | 42/48 | €17,298 | €34,195 | +€16,897 | +97.7% |
| Current portion of amounts payable after more than one year | 42 | €5,236 | €7,218 | +€1,982 | +37.9% |
| Trade debts | 44 | €7,500 | €17,429 | +€9,929 | +132% |
| Suppliers | 440/4 | €7,500 | €17,429 | +€9,929 | +132% |
| Taxes, remuneration and social security | 45 | €4,562 | €9,548 | +€4,986 | +109% |
| Taxes | 450/3 | €4,059 | €6,017 | +€1,958 | +48.2% |
| Remuneration and social security | 454/9 | €503 | €3,531 | +€3,028 | +602% |
| Remuneration, social security and pensions | 62 | €5,923 | €24,127 | +€18,204 | +307% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,306 | €3,239 | +€1,933 | +148% |
| Other operating charges | 640/8 | €1,471 | €3,125 | +€1,654 | +112% |
| Gross operating margin | 9900 | €18,623 | €50,504 | +€31,881 | +171% |
| Operating profit (loss) | 9901 | €9,923 | €20,013 | +€10,090 | +102% |
| Financial income | 75/76B | €2 | €19 | +€17 | +916% |
| Recurring financial income | 75 | €2 | €19 | +€17 | +916% |
| Financial charges | 65/66B | €1,144 | €4,282 | +€3,138 | +274% |
| Recurring financial charges | 65 | €1,144 | €4,282 | +€3,138 | +274% |
| Profit (loss) for the period before taxes | 9903 | €8,780 | €15,750 | +€6,970 | +79.4% |
| Income taxes | 67/77 | €1,819 | €3,193 | +€1,374 | +75.6% |
| Profit (loss) for the period | 9904 | €6,961 | €12,557 | +€5,596 | +80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,961 | €12,557 | +€5,596 | +80.4% |
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.