Bengalis Partners: 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.
Bengalis Partners
Largest movements
- Cash -€12,957
down €12,957 (-89.0%), from €14,560 to €1,603
mainly Net result for the year (-€25,758) and Trade debts (-€1,451)
- Receivables within one year -€3,887
down €3,887 (-52.9%), from €7,355 to €3,468
of which Trade receivables: -€5,769
- Deferred charges and accrued income +€1,139
up €1,139 (+797%), from €143 to €1,282
- Tangible fixed assets -€963
down €963 (-20.8%), from €4,629 to €3,666
of which Plant, machinery and equipment: -€589
- Profit (loss) carried forward -€25,758
down €25,758, from €19,502 to -€6,256
- Other debts +€10,051
up €10,051 (+3,232%), from €311 to €10,362
- Trade debts -€1,451
no longer reported in 2025 (was €1,451)
- Tax, wage and social debts +€490
up €490 (+78.6%), from €623 to €1,113
- Gross operating margin +€3,558
up €3,558 (+15.5%), from -€22,931 to -€19,373
- Other operating charges +€1,659
up €1,659 (+168%), from €986 to €2,645
- Financial charges +€1,366
up €1,366 (+148%), from €921 to €2,287
- Depreciation -€246
down €246 (-20.3%), from €1,209 to €963
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 | €26,887 | €10,219 | -€16,668 | -62.0% |
| Fixed assets | 21/28 | €4,829 | €3,866 | -€963 | -19.9% |
| Tangible fixed assets | 22/27 | €4,629 | €3,666 | -€963 | -20.8% |
| Plant, machinery and equipment | 23 | €917 | €328 | -€589 | -64.3% |
| Furniture and vehicles | 24 | €3,712 | €3,339 | -€373 | -10.1% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €22,058 | €6,353 | -€15,705 | -71.2% |
| Amounts receivable within one year | 40/41 | €7,355 | €3,468 | -€3,887 | -52.9% |
| Trade receivables | 40 | €7,000 | €1,231 | -€5,769 | -82.4% |
| Other amounts receivable | 41 | €355 | €2,236 | +€1,881 | +530% |
| Cash at bank and in hand | 54/58 | €14,560 | €1,603 | -€12,957 | -89.0% |
| Deferred charges and accrued income | 490/1 | €143 | €1,282 | +€1,139 | +797% |
| Total equity and liabilities | 10/49 | €26,887 | €10,219 | -€16,668 | -62.0% |
| Equity | 10/15 | €24,502 | -€1,256 | -€25,758 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,502 | -€6,256 | -€25,758 | |
| Amounts payable | 17/49 | €2,385 | €11,475 | +€9,090 | +381% |
| Amounts payable within one year | 42/48 | €2,385 | €11,475 | +€9,090 | +381% |
| Trade debts | 44 | €1,451 | - | -€1,451 | |
| Suppliers | 440/4 | €1,451 | - | -€1,451 | |
| Taxes, remuneration and social security | 45 | €623 | €1,113 | +€490 | +78.6% |
| Taxes | 450/3 | €623 | €1,113 | +€490 | +78.6% |
| Other amounts payable | 47/48 | €311 | €10,362 | +€10,051 | +3,232% |
| Non-recurring operating income | 76A | - | €2,714 | +€2,714 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,209 | €963 | -€246 | -20.3% |
| Other operating charges | 640/8 | €986 | €2,645 | +€1,659 | +168% |
| Gross operating margin | 9900 | -€22,931 | -€19,373 | +€3,558 | +15.5% |
| Operating profit (loss) | 9901 | -€25,126 | -€22,981 | +€2,145 | +8.5% |
| Financial charges | 65/66B | €921 | €2,287 | +€1,366 | +148% |
| Recurring financial charges | 65 | €921 | €2,287 | +€1,366 | +148% |
| Profit (loss) for the period before taxes | 9903 | -€26,047 | -€25,268 | +€779 | +3.0% |
| Income taxes | 67/77 | €623 | €489 | -€134 | -21.5% |
| Profit (loss) for the period | 9904 | -€26,670 | -€25,758 | +€912 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,670 | -€25,758 | +€912 | +3.4% |
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 21 October 2026 via checked.be.