BENGALI: 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.
BENGALI
Largest movements
- Receivables within one year +€339,777
up €339,777 (+91.9%), from €369,605 to €709,382
of which Other amounts receivable: +€337,603
- Cash -€331,760
down €331,760 (-60.6%), from €547,330 to €215,570
mainly Receivables within one year (-€339,777) and Contributions, distributions and other (-€121,820)
- Tangible fixed assets -€56,538
down €56,538 (-22.8%), from €247,818 to €191,279
of which Land and buildings: -€56,122
- Other debts -€53,180
down €53,180 (-30.4%), from €175,000 to €121,820
- Tax, wage and social debts +€17,850
new in 2025: €17,850
- Profit (loss) carried forward -€17,651
no longer reported in 2025 (was €17,651)
- Taxes +€21,506
up €21,506 (+46.9%), from €45,870 to €67,376
- Financial income -€10,786
down €10,786 (-50.1%), from €21,543 to €10,757
- Turnover +€8,699
up €8,699 (+3.2%), from €268,283 to €276,982
- Services and other goods +€5,831
up €5,831 (+14.0%), from €41,691 to €47,523
- Other operating charges +€3,470
up €3,470 (+7.0%), from €49,645 to €53,116
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,164,753 | €1,116,232 | -€48,521 | -4.2% |
| Fixed assets | 21/28 | €247,818 | €191,279 | -€56,538 | -22.8% |
| Tangible fixed assets | 22/27 | €247,818 | €191,279 | -€56,538 | -22.8% |
| Land and buildings | 22 | €245,719 | €189,597 | -€56,122 | -22.8% |
| Plant, machinery and equipment | 23 | €2,099 | €1,682 | -€417 | -19.9% |
| Current assets | 29/58 | €916,935 | €924,953 | +€8,017 | +0.9% |
| Amounts receivable within one year | 40/41 | €369,605 | €709,382 | +€339,777 | +91.9% |
| Trade receivables | 40 | €67,071 | €69,245 | +€2,175 | +3.2% |
| Other amounts receivable | 41 | €302,534 | €640,137 | +€337,603 | +111.6% |
| Cash at bank and in hand | 54/58 | €547,330 | €215,570 | -€331,760 | -60.6% |
| Total equity and liabilities | 10/49 | €1,164,753 | €1,116,232 | -€48,521 | -4.2% |
| Equity | 10/15 | €900,838 | €883,187 | -€17,651 | -2.0% |
| Contributions | 10/11 | €802,898 | €802,898 | = | 0.0% |
| Capital | 10 | €802,898 | €802,898 | = | 0.0% |
| Issued capital | 100 | €802,898 | €802,898 | = | 0.0% |
| Reserves | 13 | €80,290 | €80,290 | = | 0.0% |
| Non-distributable reserves | 130/1 | €80,290 | €80,290 | = | 0.0% |
| Legal reserve | 130 | €80,290 | €80,290 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,651 | - | -€17,651 | |
| Amounts payable | 17/49 | €263,915 | €233,044 | -€30,870 | -11.7% |
| Amounts payable within one year | 42/48 | €195,942 | €162,878 | -€33,063 | -16.9% |
| Trade debts | 44 | €20,942 | €23,209 | +€2,267 | +10.8% |
| Suppliers | 440/4 | €20,942 | €23,209 | +€2,267 | +10.8% |
| Taxes, remuneration and social security | 45 | - | €17,850 | +€17,850 | |
| Taxes | 450/3 | - | €17,850 | +€17,850 | |
| Other amounts payable | 47/48 | €175,000 | €121,820 | -€53,180 | -30.4% |
| Accrued charges and deferred income | 492/3 | €67,973 | €70,166 | +€2,193 | +3.2% |
| Operating income | 70/76A | €309,363 | €319,347 | +€9,984 | +3.2% |
| Turnover | 70 | €268,283 | €276,982 | +€8,699 | +3.2% |
| Other operating income | 74 | €41,080 | €42,365 | +€1,285 | +3.1% |
| Operating charges | 60/66A | €147,875 | €157,177 | +€9,302 | +6.3% |
| Services and other goods | 61 | €41,691 | €47,523 | +€5,831 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,538 | €56,538 | = | 0.0% |
| Other operating charges | 640/8 | €49,645 | €53,116 | +€3,470 | +7.0% |
| Operating profit (loss) | 9901 | €161,488 | €162,170 | +€683 | +0.4% |
| Financial income | 75/76B | €21,543 | €10,757 | -€10,786 | -50.1% |
| Recurring financial income | 75 | €21,543 | €10,757 | -€10,786 | -50.1% |
| Income from current assets | 751 | €21,543 | €10,757 | -€10,786 | -50.1% |
| Financial charges | 65/66B | €1,534 | €1,383 | -€151 | -9.9% |
| Recurring financial charges | 65 | €1,534 | €1,383 | -€151 | -9.9% |
| Debt charges | 650 | €674 | €379 | -€295 | -43.8% |
| Other financial charges | 652/9 | €860 | €1,004 | +€144 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €181,497 | €171,545 | -€9,952 | -5.5% |
| Income taxes | 67/77 | €45,870 | €67,376 | +€21,506 | +46.9% |
| Taxes | 670/3 | €45,870 | €67,376 | +€21,506 | +46.9% |
| Profit (loss) for the period | 9904 | €135,627 | €104,169 | -€31,458 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €135,627 | €104,169 | -€31,458 | -23.2% |
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 8 October 2026 via checked.be.